Samples of Negligible Value?

Samples of Negligible Value Remission Order: please see Order-in-CouncilP.C. 1976-2984

Samples that meet the conditions of tariff item 9990.00.00 will qualify for the benefits of the Samples of Negligible Value Remission Order provided that:

  • (a) There is not more than one sample of each kind or quality in a consignment. If there is more than one sample it must be a consignment of foodstuffs, non-alcoholic beverages, perfumes or chemical products that will be consumed or destroyed during demonstration and are packaged in a manner which precludes their being used otherwise than as samples.
  • (b) The taxes imposed under DivisionIII of PartIX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff payable on the sample would not exceed two dollars.
  • (c) A chief officer of customs may require that a sample be made useless as merchandise by marking, tearing, perforating, gluing or otherwise altering it, but not in such a manner as to destroy its usefulness as a sample.