Tariff Item 9936.00.00 Apparel Samples

ARGO Calgary Customs Brokers: Apparel samples have to be classified under a dual classification system. Importers are required to keep a signed statement on file certifying the qualifying use of an eligible apparel sample and are thereby deemed to have specified the use of the apparel sample at the time of reporting the goods under the Customs Act. In the case of a company, an authorized signing officer must sign the written statement. Clients are to keep a copy of this record on file for the period of six years following the importation of the commercial goods and be prepared to present it to the Canada Border Services Agency (CBSA) when requested to do so.

Documentation of Goods for Temporary Exportation

ARGO Calgary Customs Brokers: Canadian residents may temporarily export personal effects for use on trips abroad. On returning to Canada, it is the individual’s responsibility to establish that such items were initially taken out of Canada and were not acquired abroad. To assist individuals in meeting this requirement, certain goods may be documented on an identification card before leaving Canada. At the time of reimportation, the border services officers will accept this identification card as satisfactory evidence of the origin of the goods. This procedure is optional and is provided free of charge at the Canada Border Services Agency (CBSA). Personal effects subject to temporary exportation may be presented for identification at a CBSA office any time prior to the individual’s departure from Canada. A border services officer will examine and identify the goods prior to exportation. The articles will be documented on a wallet-sized card called Form BSF407 (formerly Y38), Identification of Articles for Temporary Exportation. The individual will then be asked to sign the declaration on the front of Form BSF407, certifying that the goods listed were, to the best of his or her knowledge, either produced in Canada or lawfully imported into Canada. Individuals are not required to produce sales receipts or other proof of lawful purchase or importation when issuing Form BSF407.

What are a zero-rated basic grocery products?

Calgary ARGO Customs Brokers: The supply of basic groceries, which includes most supplies of food and beverages marketed for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages), is zero-rated. However, certain categories of foodstuffs, for example, carbonated beverages, candies and confectionery, and snack foods are taxable. If a product’s tax status is in doubt, the CRA will consider the manner in which the product is displayed, labelled, packaged, invoiced and advertised to determine its tax status.

Business number and types of accounts.

Adding accounts to your business number (BN)

The five major CRA business accounts are:

  • RT – Goods and Services Tax/Harmonized Sales Tax
  • RP – Payroll
  • RC – Corporate Income Tax
  • RM – Import/Export- this account you have to have for you or your Customs Broker can submit entries to CBSA.
  • RZ– Information Return

Designer Remission Order, 2001

ARGO Toronto Customs Brokers: Designer Remission Order, 2001, which was designed for producers of original designer apparel who met certain criteria. The producers were eligible for relief of customs duties at the time of importation until December 31, 2014, or a remission by way of drawback within four years of the date of importation of the fabrics and duty has been paid.

NRI program – a non-resident importer status is limited to US parties?

Calgary ARGO Customs Brokers: Currently, the Canada Border Services Agency (CBSA) considers the USA and Mexico as the only two locations outside of Canada that will potentially be designated for the purposes of the maintenance of books and records, therefore, NRI status is limited to the USA and Mexico and is subject to approval by the CBSA.

Visitors to Canada: Identification requirements.

Vancouver ARGO Customs Brokers: all travellers have to carry a valid passport, If you are a U.S. citizen, ensure you carry proof of citizenship such as a passport, birth certificate, a certificate of citizenship or naturalization, or a Certificate of Indian Status along with photo identification. If you are a U.S. permanent resident, ensure you carry proof of your status such as a U.S. Permanent Resident Card. We recommend that parents who share custody of their children carry copies of their legal custody documents, such as custody rights. If you share custody and the other parent is not travelling with you, or if you are travelling with minors for whom you are not the parent or legal guardian, we recommend you carry a consent letter to provide authorization for you to take them on a trip and enter Canada. A consent letter must include the custodial parents’ or legal guardians’ full name, address and telephone number. Some travellers choose to have the consent letter notarized, to further support its authenticity, especially if they are undertaking a significant trip and want to avoid any delay.

When travelling with a group of vehicles, parents or guardians should arrive at the border in the same vehicle as their children or any minors they are accompanying.