We have been advised by the CBSA that guidance concerning the application of temporary GST/HST relief on imported goods will be provided later today. However, it appears that the CBSA will not be providing the list of HS codes for commodities that may be eligible for relief. The CBSA’s response to our enquiries is provided below:
“The updates as to how CBSA will be handling the imports eligible for this GST/HST relief will be posted in the next few hours so I am hopeful some additional answers will be available online that will be helpful.
As noted in the BCCC email, the CBSA will be introducing temporary exemption codes in CARM that TCPs will be able to input in the OIC field when submitting their CADs. For casual goods, the TCPs will be required to link the appropriate HS codes to the GST/HST code manually in order to benefit from the exemption when they submit their E14 form.
Unfortunately, I'm unable to provide a list of applicable HS codes as the list would be not be exhaustive of all eligible HS tariffs, and may also include HS tariffs that could apply for both eligible and ineligible goods. Finance Canada has provided a detailed description of the eligible goods on their website (GST/HST break - Canada.ca) which may assist you in identifying the correct tariff chapters that would be covered under this special GST/HST relief.”
We will share any additional clarification as soon as it becomes available.