Skip to main content

Updated: Memorandum D9-1-7: Used or Second-hand Mattresses and Materials Therefrom

https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html

Ottawa, March 31, 2026

This document is also available in PDF (48 KB)

Plain language summary

Target audience: Importers of second-hand mattresses and materials therefrom

Key content: How to import second-hand mattresses and materials therefrom

Keywords: Importer, second-hand mattress, commercial, prohibited importations

On this page

Updates made to this D-memo

This D-memo was updated to transfer the content in the new template and some minor housekeeping.

Definitions

Regulations Respecting the Importation of Materials From Used or Second-hand Mattresses

Short Title

These Regulations may be cited as the Used Mattress Materials Regulations.

General

Materials from used or second-hand mattresses may be imported only if they

  • have been cleaned and fumigated; and
  • are accompanied by a certificate that is signed by the exporter or other person having knowledge of such cleaning and fumigation and
    • gives complete details of the procedure used to clean and fumigate the materials, and
    • contains a statement certifying that that procedure was carried out.

Guidelines

1. Tariff Item No. 9897.00.00 prohibits the importation of used or second-hand mattresses or materials therefrom, other than mattresses imported under tariff item No. 9805.00.00 (former residents of Canada absent from Canada for at least one year), 9806.00.00 (bequests), 9807.00.00 (settlers), 9808.00.00 (representatives of foreign governments), 9809.00.00 (the Governor General), or 9810.00.00 (foreign military services), or materials from used or second-hand mattresses cleaned and fumigated in accordance with the regulations.

2. For the purposes of this tariff item mattresses are items classified under tariff item No. 9404.21.00 (of cellular rubber or plastics, whether or not covered) and 9404.29.00 (of other materials).

3. For greater certainty, items not classified as mattresses under tariff item No. 9404.21.00 or 9404.29.00, for the purposes of Tariff Item 9897.00.00, include camping equipment (such as bed rolls, inflatable mattresses, sleeping bags), hospital beds, foam mattresses, mattress pads, and beds that are part of vehicles, including the beds of sleeping cabins of trucks and recreation vehicles.

Materials from Used or Second-hand Mattresses

4. While tariff item No. 9897.00.00 prohibits the importation of used or second-hand mattresses into Canada, part (b) of this tariff item provides for the authorization to import cleaned and fumigated materials from used or second-hand mattresses when accompanied by a certificate showing they have been cleaned and fumigated. A letter or any other document which clearly demonstrates that the above requirements have been met, is acceptable if it is signed by a person having knowledge of the cleaning and fumigating.

Commercial Shipments of Used or Second-hand Mattresses

5. Commercial shipments of used and second-hand mattresses are prohibited under tariff item No. 9897.00.00.

6. Commercial importers of used or second-hand mattresses may import used and second-hand mattresses that have been reduced to materials for disposal provided that:

  • the material has been cleaned and fumigated professionally;
  • a document signed by a person having knowledge of the cleaning and fumigating, certifies that the used or second-hand mattresses materials have been cleaned and fumigated.

Prohibited Importations

7. Section 136 of the Customs Tariff states that the importation into Canada of any goods of tariff item No. 9897.00.00 is prohibited.

8. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act, respecting abandonment, detention, and exportation of goods which are prohibited by virtue of the provisions of section 136 of the Customs Tariff.

Applicable legislation

Superseded D memorandum

June 15, 2012

Issuing office

Other Government Department Policy Unit
Commercial Analysis, Research and Engagement & Trusted Trader Programs
Commercial Programs Directorate
Commercial and Trade Branch

Contact us

Contact border information services

Page details

Date modified:

2026-03-31

Topic(s)

CBSA Policies & Decisions

Information source

Canada Border Services Agency (CBSA)
Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.