This memorandum outlines the conditions under which imported goods may be classified under tariff items. 9990.00.00 or 9991.00.00 of the Customs Tariff, and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act.

This memorandum has been revised to reflect changes to paragraphs 26 and 31. An omission in paragraph 14 of the French version only was rectified in this version as well.

This memorandum is available in its entirety on the CBSA website:

http://www.cbsa.gc.ca/publications/dm-md/d8/d8-2-8-eng.html