Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR/89-427)

Regulations are current to 2022-09-22

Temporary Importation (Excise Levies and Additional Duties) Regulations

SOR/89-427

CUSTOMS TARIFF

Registration 1989-08-24

Regulations Respecting Relief from Payment of Duties on Certain Goods Imported Temporarily into Canada and Subsequently Exported

P.C. 1989-1663 1989-08-24

Her Excellency the Governor General in Council is pleased hereby, on the recommendation of the Minister of National Revenue, pursuant to paragraphs 95(d) to (j) of the Customs TariffFootnote *, to make the annexed Regulations respecting relief from payment of duties on certain goods imported temporarily into Canada and subsequently exported, effective August 31, 1989.

Short Title

 This Order may be cited as the Temporary Importation (Excise Levies and Additional Duties) Regulations.

  • SOR/98-28, s. 3

Interpretation

 In these Regulations,

Act

Act means the Customs Tariff; (Loi)

carnet

carnet means an A.T.A. (Admission Temporaire-Temporary Admission) carnet referred to in the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods; (carnet)

duties

duties mean any duty imposed under section 21 of the Act or any duty or tax imposed under the Excise Act or the Excise Tax Act (other than tax imposed under Part IX of that Act); (droits)

former Act

former Act has the meaning assigned by section 137 of the Act. (ancienne loi)

  • SOR/98-28, s. 4

 [Repealed, SOR/98-28, s. 5]

Relief from the Payment of Duties

 Subject to sections 4 to 6, relief shall be granted

  • (a) from payment of all duties paid or payable on goods set out in Column I of an item of the schedule, used in Canada solely for the purposes and on the conditions set out in that item and identified as belonging to Class 1 in Column II of that item; and

  • (b) from payment of the portion of duties paid or payable on goods set out in Column I of an item of the schedule, used in Canada solely for the purposes and on the conditions set out in that item and identified as belonging to Class 2 in Column II of that item, equal to the amount of duties paid or payable on the goods minus the greater of

    • (i) $25, and

    • (ii) the amount of duties paid or payable on 1/60 of the value for duty of the goods multiplied by each month or part thereof that the goods remain in Canada.

Application for Relief

  •  (1) An application for relief from the payment of duties shall be made to an officer at the customs office where the goods are accounted for under the Customs Act.

  • (2) An application for relief from the payment of duties shall be accompanied by any relevant document that establishes that the applicant is entitled to the relief.

Conditions

  •  (1) Relief from the payment of duties provided pursuant to section 3 shall be granted on condition that

    • (a) the goods are used in Canada solely for the purpose and on the conditions set out in the schedule with respect to those goods;

    • (b) where the goods are not goods referred to in any of paragraphs (c) to (g), they are exported by their importer within a year after the date the goods were released;

    • (c) where the goods are set out in Column I of item 8 of the schedule, they are exported by their importer within a period not exceeding 24 months after the date the goods were released;

    • (d) where the goods are set out in Column I of item 31 of the schedule, they are exported by their importer within a period not exceeding six months after the date the goods were released;

    • (e) where the goods are set out in Column I of item 56 of the schedule, they are exported by their importer within a period not exceeding 30 days after the date the goods were released;

    • (f) where the goods are covered by a carnet, the date of expiration of which is before the end of any period referred to in paragraphs (b) to (e), the goods are exported by their importer by the date of expiration of the carnet, unless security that is valid for the remainder of the period during which those goods are in Canada is provided in accordance with section 6 to secure payment in full of duties that would otherwise be payable in respect of those goods; and

    • (g) where the goods are covered by a carnet, the date of expiration of which is after any period referred to in paragraphs (b) to (e), the goods are exported by their importer within the period referred to in paragraphs (b) to (e).

  • (2) For the purposes of subsection 106(4) of the Act, the Minister may extend the periods referred to in paragraphs (1)(b), (c), (f) and (g) in respect of the goods set out in the schedule.

  • SOR/94-371, s. 1
  • SOR/98-28, s. 6

Security

  •  (1) Where relief from the payment of duties is granted pursuant to paragraph 3(a), security shall be given, in an amount fixed by the Minister in accordance with subsection 106(1) of the Act, to an officer

    • (a) at the place where the goods are to be released, if the goods are not covered by a carnet; and

    • (b) at the place where the goods were released, if the goods are covered by a carnet and not exported by the date of expiration of the carnet.

  • (2) The security referred to in subsection (1) shall be in the form of

    • (a) cash;

    • (b) a certified cheque;

    • (c) a transferable bond issued by the Government of Canada; or

    • (d) a bond issued by

      • (i) an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada,

      • (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,

      • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximums permitted by the statutes under which those institutions were established,

      • (iv) a credit union, as defined in subsection 137(6) of the Income Tax Act, or

      • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.

  • (3) [Repealed, SOR/96-43, s. 1]

  • SOR/96-43, s. 1
  • SOR/97-339, s. 1
  • SOR/98-28, s. 7

SCHEDULE(Sections 3 and 5)

ItemColumn IColumn II
GoodsClass
1

Plans, drawings, blueprints, specifications, models, photographs and related articles of a technical nature for use as a visual aid in

  • (a) bidding in a foreign country; or

  • (b) giving professional advice in respect of work in a foreign country.

1
2Plans, drawings, blueprints, specifications, models, photographs and related articles of a technical nature for use as a visual aid in the production of goods for export.1
3Goods produced or owned by a non-resident who is considering the acquisition of Canadian processing or packaging machinery, where the goods are imported to demonstrate the performance of Canadian processing or packaging machinery.1
4Machinery, equipment or other articles, not available from production in Canada, for demonstration by a Canadian resident to prospective customers.2
5Mock-up, cutaway, prototype or experimental models of machines, engines or other apparatus.2
6Machinery, equipment or other articles, not available from production in Canada, where imported to be evaluated.2
7Tooling, machinery parts or accessories, supplied by a foreign prime contractor to a Canadian manufacturer under the terms of a subcontract, for use in the production of goods for export.2
8Moulds, dies, patterns and related jigs or fixtures for use in the production of goods in Canada.2
9Rolls for embossing or printing short runs of fabrics or similar materials.2
10Tools or other equipment for the erection, installation, repair or trial of machinery or equipment, when supplied by the foreign manufacturer of that machinery or equipment.2
11Construction equipment not available from Canadian sources.2
12Instruments and other apparatus for instructing personnel in the proper methods of operating and maintaining machinery and equipment previously accounted for.2
13Vehicles engaged in the transportation of machinery and equipment to be used for demonstration or instructional purposes, when specially designed or equipped to undertake such transport.2
14Machines and other equipment on loan pending delivery of new units on order.2
15Machines and other equipment to be used as temporary replacements for units previously accounted for and undergoing repairs.2
16Articles to be repaired, overhauled, altered or adjusted.1
17Articles to be tested and specialized test equipment permanently attached to or installed on those articles.1
18Specially designed tools imported by an organization referred to in any of Codes 1750 to 1756 of Schedule II to the former Act for the maintenance, checking, gauging or repair of scientific equipment in use at or by those organizations.1
19Specialized test equipment imported by the non-resident manufacturer of an article to be tested in Canada, for use in testing that article.2
20Equipment, not available from Canadian sources, for use in the testing, evaluating or repair of articles.2
21Equipment, not available from Canadian production, for use in the testing of microwave systems or of radiopath routing or for similar use.2
22Trucks, equipment and mobile accommodation facilities, not available from Canadian sources, when imported by non-residents for their use in the harvesting of crops.2
23Herring pumps, not available from Canadian sources, for use in the unloading of herring during the herring fishing season.2
24Equipment, not available from Canadian sources, that has been permanently mounted on motor vehicles, for use in exploratory or discovery work in connection with oil or natural gas wells or for the development, maintenance, testing, depletion or production of those wells.2
25Equipment for use in the conduct of pollution or hygienic surveys in the interest of health or safety.2
26Safety equipment, not available from Canadian sources, for repair or maintenance purposes.2
27Cinematographic and video and sound recording equipment imported by non-residents for their use in the production of cultural, educational or entertainment films or video recordings under an agreement between Canada and any other country.1
28Photographic equipment imported by non-residents for their use in the filming of a television production, other than a television commercial, or in the production of feature-length motion pictures or films of an educational character where the film or video recording to be produced is intended for international distribution.2
29Wardrobe properties, stage properties and special effects equipment, not available from Canadian sources, imported by non-residents for their use in the filming or video recording of a television production, other than a television commercial, or in the production of feature-length films, motion pictures or films of an educational character where the film or video recording to be produced is intended for international distribution.2
30Photographic equipment, wardrobe properties, stage properties and special effects equipment, not available from Canadian sources, when imported by a resident of Canada for use in the filming or video recording of a television production, other than a television commercial, or in the production of feature-length films, motion pictures or films of an educational character.2
31Motion-picture film of 16 millimetre width or more and videotape, not including filmed or videotaped commercials, when imported by importers described in Code 1710 of Schedule II to the former Act who are not licensed under the Excise Tax Act.2
32Equipment for air shows, aquatic displays, trained animal acts, automobile dare-devil shows and other acts of a similar character excluding side shows of a carnival or midway; costumes, stage properties and related theatrical equipment, and trained animals; all of the foregoing when imported by non-residents for their use in providing live entertainment.1
33Musical instruments when imported by non-residents for their use in recording sessions or during live performances.1
34Equipment imported by non-residents for their use in recording performances by artists in Canada, when the recordings will be distributed internationally.2
35

Costumes, stage properties and related theatrical equipment, not available from Canadian sources, when such goods are

  • (a) imported by a resident of Canada; and

  • (b) required to preserve the aesthetic quality of a Canadian ballet, operatic or theatrical production, or concert, whether such productions are live or are recorded.

2
36Equipment for circuses, with or without menageries, but not including amusement riding devices, side-shows and concessions for which a separate admission fee is charged.1
37Lighting and sound equipment for use at a fair, exhibition or rodeo.2
38Cars, motorcycles, water-borne craft, aircraft, air-cushion vehicles, snow vehicles and other conveyances, and repair parts and repair equipment therefor; all of the foregoing when for use in racing.1
39Animals and equipment for use therewith, for pasturage, competition, training or breeding.1
40Sulkies, saddles, harnesses and related equipment imported by non-residents for their use in racing.1
41Athletic equipment and apparel, and training and other equipment imported by non-resident teams or athletes, or their support personnel, for their use in connection with professional or organized amateur sports activities, but excluding goods provided for under item 38.1
42Photographic equipment, including film; transmitting equipment not required to be licensed by the Department of Communications; radio and television equipment; video and sound-recording apparatus and related material and equipment; all of the foregoing when imported by non-residents for their use in covering news and sports events.1
43Photographic and related equipment, including film and videotape, imported by non-residents for their use in the production of travelogue films, television specials or illustrated articles in foreign periodicals that would be of benefit to the Canadian tourist industry.1
44Goods, not available from Canadian sources, to be used in the production of commercials or to be photographed for use in commercials, brochures, catalogues or other advertising material; goods for use in commercials, brochures, catalogues and other advertising material for export.1
45Photographic equipment, video and sound-recording apparatus to film the operation of a Canadian subsidiary of a foreign company when the content will be included in a film or brochure illustrating the company’s international aspects and where it is essential that the Canadian and foreign produced segments be consistent with each other.2
46Prizes, trophies and awards to be presented to recipients at awards ceremonies.1
47Motion-picture films, slides, audio and video tapes and sound recordings devoid of advertising for use in sales meetings or staff training or giving technical instruction to employees.1
48Goods for display and apparatus to display those goods at conferences or seminars conducted by international organizations or by Canadian companies for their employees or agents.2
49Lecture material including films, tapes, slides, projectors, videotape machines, sound recorders, charts and other articles imported by non-residents for their use in illustrating non-commercial lectures at meetings of educational societies, professional associations, athletic associations, church groups, service clubs and similar organizations, whether or not a fee is to be paid to the lecturer or an admission fee is to be charged.1
50Simultaneous interpretation equipment for use at meetings of a non-commercial nature conducted by international, national or provincial organizations.2
51Goods imported by non-residents for their use in the conduct of religious or revival meetings in Canada, excluding goods for sale.2
52Films, videotapes and slides of an instructive, informative or documentary nature, when consigned to social and service clubs, charitable organizations and other similar groups, for entertainment.1
53Articles for use by students undertaking correspondence courses sponsored by foreign schools for use in conjunction with those courses.1
54Motion-picture films, videotapes, television and radio programs and other articles for review by a recognized board of censors.1
55Recorded lectures from the Photographic Society of America Inc. for instructing individual members and affiliated camera clubs in photographic techniques.1
56Academic regalia consisting of academic hoods, caps, gowns, sashes and other articles of wearing apparel imported by non-commercial importers for graduation and commencement ceremonies.1
57Articles for in-transit movement through Canada.1
  • SOR/93-553, s. 2
  • SOR/94-371, ss. 2(F), 3(E), 4
  • SOR/98-28, s. 8
Date modified: