D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations

June 2, 2020

This memorandum outlines the conditions under which goods may qualify for duty-free entry under tariff item No. 9993.00.00 of the Schedule to the Customs Tariff. It also identifies those circumstances where temporarily imported goods are entitled to full or partial relief of the goods and services tax/harmonized sales tax (GST/HST).

In brief

Note: This memorandum replaces the published March 31, 2016 version in order to rectify the telephone number listed in Appendix C.

This document contains updated contact information for Appendix C - Temporary Importation of Goods in Response to an Emergency.

The memorandum is available on the CBSA website.

Topic(s)

Acts & Regulations

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.

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