Part 4 Flashcards
Goods, including containers or coverings filled or empty, which have once been released and
accounted for under Section 32 of the Customs Act and have been exported, if the goods are
returned without having been advanced in value or improved in condition by any process of
manufacture or other means, or combined with any other article abroad.
a) goods on which a refund of customs duty or drawback of customs duty has been made shall
not be classified under this tariff item except upon payment of the customs duty equal to the
refund or drawback allowed; and
b) goods manufactured in bond or under excise regulations in Canada and exported shall not be
classified under this tariff item except upon payment of the customs duty to which they would
have been liable had they not been exported from Canada.
9814.00.00
The provisions of tariff item 9814.00.00 are basically the same as tariff item 9813.00.00, except
that the goods of tariff item 9814.00.00 are
not of Canadian origin; rather,
the goods were imported into Canada, accounted for in accordance with Section 32 of the Customs Act, and
were subsequently exported from Canada and re-imported into Canada at a later date, not
having been enhanced in value or improved in condition while abroad.
Goods, including containers or coverings filled or empty, originating in Canada, after having
been exported there from, if the goods are returned without having been advanced in value or
improved in condition by any process of manufacture or other means, or combined with any
other article abroad.
For the purpose of this tariff item:
a) goods on which a refund of customs duty or drawback of customs duty has been made shall
not be classified under this tariff item except upon payment of the customs duty equal to the
refund or drawback allowed; and
b) goods manufactured in bond or under excise regulations in Canada and exported shall not be
classified under this tariff item except upon payment of the customs duty to which they would
have been liable had they not been exported from Canada.
Tariff 9813.00.00
Part (a) is simply saying that if duty on the goods has already been refunded or repaid, then the
goods cannot be imported on a duty free basis as Canadian goods returned under tariff item
9813.00.00. Part (b) states that exported goods that are subject to excise duty but, because they
were exported did not have excise duty collected, are not subject to re-entry into Canada under
9813.00.00.
In order to operate a container bank
a company must apply in writing to CBSA for authorization. The letter should be sent to the regional manager of Operational Services at the regional CBSA office for the CBSA offices through which the containers will be returned to Canada
Goods classified under headings 98.13 or 98.14 are subject to GST, if, prior to importation, they
were supplied:
i) outside of Canada by way of sale;
ii) outside of Canada by way of lease, licence or similar arrangement; or
iii) in Canada in circumstances to which Part V of Schedule VI(Supplies/Zero-Rated Exports)
applies.
the GST exemption code quoted on the import document for eligible goods.
Code 66
Goods on which a refund or drawback of customs duties has been given may not be classified under the Canadian goods returned tariff items unless the refund or drawback has been repaid to the Receiver General. true/false
false
in accordance with Section 101(1) of the Customs Tariff, a remission of a portion of the duties
ordinarily payable may be granted on certain goods exported and subsequently imported.
Remission may be granted where: (three)
i) the returned goods were repaired outside Canada after being exported for the declared
purpose of being repaired, (subparagraph 101(1)(a));
ii) equipment was added to the goods outside of Canada, (subparagraph 101(1)(b)); or
iii) the goods were the product of Canada and work was done outside Canada on the goods,
(subparagraph 101(1)(c)).
Goods exported for repair may be entitled to relief from the payment of duties on the Canadian
portion of goods where:
the goods were exported from Canada for the purpose of being repaired, and,
the goods are returned to Canada within one year.
Are all repaired goods returned within one year eligible for duty relief?
No - certain conditions must be met.
Special authority code ___________________ is used on the first line of the B3 entry to provide relief of duties and GST when repaired goods are eligible for duty relief
98-01-0101
Pursuant to Subparagraph _______of the Customs Tariff, Canadian goods, and goods that have been duty paid into Canada and subsequently exported for the purpose of having additions made to them while outside Canada, may be entitled to a partial relief of duty and taxes upon
their return to Canada.
101(1)(b)
Goods returned to Canada after having equipment added to them are classified under ____________________.
chapters 1-97
Goods that have been exported from Canada to Chile, Colombia, Costa Rica, Honduras, Israel
or another CIFTA beneficiary, Jordan, Mexico, Panama, Peru or the United States for repair or
alteration may be imported under tariff item _________ T
9992.00.00.
If you are using tariff item 9992.00.00 and the repairs are not covered by a warranty ______________should be entered in the “Rate of GST” field.
66
Canadian goods that have been exported from Canada are always exempt from the payment of GST if returned to Canada. true/false
False
Goods that were exported from Canada in order to be repaired may be exempted from the payment of duty upon their return to Canada. When the repair was not done under warranty, and the goods are ordinarily dutiable in chapter 1 - 97 of the tariff, the duty and tax is _______________________.
payable on the value of the repairs
