https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html
Ottawa, march 24, 2025
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This memorandum provides the Canada Border Services Agency's administrative policy regarding tariff item 9979.00.00.
Plain language summary
Target audience: Importers of commercial goods
Key content: How to determine if commercial goods are eligible to claim tariff item No. 9979.00.00 – Goods specifically designed to alleviate the specific effects of a disability
Keywords: Disability, commercial goods, eligible, 9979, tariff item, specifically designed
On this page
Updates made to this D-memo
This D-memo has been updated to:
- reflect accessibility and plain language considerations
- reflect changes made to the wording of tariff item 9979.00.00
- reference current Canadian International Trade Tribunal jurisprudence
- define the term “disability”
Guidelines
Tariff item No. 9979.00.00 reads as follows: Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.
Provision for tariff item 9979.00.00
1. In order for a good to qualify for the duty free benefits of tariff item 9979.00.00, it must satisfy one of the following two parts:
- The good must be specifically designed to alleviate the specific effects of a disability; or
- The good must be an article or material for use in a good specifically designed to alleviate the specific effects of a disability.
Part One: Specifically designed to alleviate the specific effects of a disability
2. The first part requires that during the research, design or development stages of creating a good, the designer, manufacturer or producer makes deliberate and conscious decisions to incorporate specific design elements that alleviate the specific effects of a disability.
3. The word disability is defined in the Accessible Canada Act as: “any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment — or a functional limitation — whether permanent, temporary or episodic in nature, or evident or not, that, in interaction with a barrier, hinders a person's full and equal participation in society.”
The scope of "specifically designed"
4. The expression "specifically designed" for this tariff item should not be interpreted to mean "exclusively designed" or "solely designed" for a purpose. It should be evident that there was an intent to alleviate a debilitating effect by some aspect of the design.
5. The design intent of a good that alleviates the specific effects of a disability can also be inclusive, meeting the needs of a broad spectrum of the population. The principle of "universal design", where products are designed to meet the needs of persons with and without disabilities, can include features that make the product eligible for tariff item 9979.00.00. Even if one part of the product was designed to help with a disability, the product may qualify for tariff item 9979.00.00, even if other design elements allow the good to be used by a broad range of people.
6. Simply because a person with a disability uses and benefits from a particular good does not automatically mean it meets the "specifically designed" provision of tariff item 9979.00.00.
7. Conversely, because a good can be used by persons without a disability does not mean it wasn't “specifically designed” to help with the effects of a disability.
Documentation to support a claim for tariff item 9979.00.00
8. No supporting documentation is required for goods identified in GST/HST Memoranda 4.2 “Medical and Assistive Devices” or for goods that the Canadian International Trade Tribunal (CITT) has previously ruled as qualifying for tariff item 9979.00.00. The Canada Border Services Agency (CBSA) considers those goods eligible for the duty-free benefit under tariff item 9979.00.00.
9. For all other goods, importers claiming the benefits of tariff item 9979.00.00 are required to support their claim by providing evidence that a product was specifically designed, or there was purposeful intent, to assist persons with disabilities in alleviating the specific effects of those disabilities. Such evidence must be made available to the CBSA, upon request by an officer. Evidence may come from various sources, however it should be clear and convincing, and can include the following information:
- The name of a particular disability(ies) that the good was specifically designed to alleviate the specific effects of;
- A detailed description of how the good was designed or intended to alleviate the effects of the disability(ies); and
- Documentation that identifies that a deliberate and conscious effort was made by the designer, manufacturer or producer of the good to incorporate the specific needs of a disabled person in alleviating the effects of their disability in the research, design or development of the subject good. This evidence may include, but is not limited to, certification from a standards organization, industry research studies, technical or engineering documents, instruction manuals and product testing reports.
Third party endorsements and/or approvals
10. A third party endorsement, approval, certification or compliance with a particular standard may be considered as part of the evidence used to support a claim that a good has been specifically designed to assist persons with disabilities in alleviating the specific effects of those disabilities.
11. Such endorsements or certification should be considered along with the evidence of design intent and best use of the good when determining if it qualifies for tariff item 9979.00.00.
Part Two: Articles and materials for use in such goods
12. The second part of tariff item 9979.00.00 includes a distinct provision for articles and materials for use in the qualifying good. This includes parts necessary for the original manufacture of the good, repair or replacement. In order for articles and materials to qualify for the second part of tariff item 9979.00.00, the importer must ensure that the host good satisfies the first part outlined in paragraph 1 above.
13. When articles and materials imported under tariff item 9979.00.00 are diverted to a non-qualifying use, the original Commercial Accounting Document (CAD) must be adjusted accordingly and any duties and taxes owing paid (refer to Memorandum D11-8-5, Conditional Relief Tariff Items).
Additional Information
14. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.
References
Consult these resources for further information.
Applicable legislation
Superseded D memoranda
D10-15-24 dated October 21, 2024
Issuing office
Tariff Classification, Origin and Valuation Division
Trade Programs Directorate
Commercial and Trade Branch
Contact us
Contact border information services
Related links
- Accessible Canada Act
- Canadian International Trade Tribunal
- Medical and Assistive Devices
- Memorandum D11-8-5: Conditional Relief Tariff Items
- Memorandum D11-11-3: Advance Rulings for Tariff Classification
Page details
Date modified:
2026-03-24