Tariff Item 9986.00.00 – Religious Articles?

ARGO Vancouver Customs Brokers: Tariff item 9986.00.00:
Religious statues, statuettes, medals, crosses, figures, plaques or ancestral shrines, and communion sets, oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts, scapulars, chapelets, rosaries, Scroll sets, Chanuka candlesticks, Kiddush sets, Mezuzah boxes, Havdalah sets or Seder plates;
Parts of all the foregoing.

Tariff Classification of Printed Flags and Banners ?

ARGO Toronto Customs Brokers: tariff classification of printed textile flags and banners

49.11 Other printed matter, including printed pictures and photographs.
63.07 Other made up articles, including dress patterns.

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.

Kit Cars classification?

Toronto Customs Brokers: tariff classification of kit cars in Demo D10-14-45. (headings 87.03, 87.06, 87.07 and 87.08)
The tariff classification of these kits is dependent on the number and type of components in the kit at the time of importation. Kits fall into one of the following three main categories:

  • (a) The first type of kits consists of all the components necessary to assemble a complete motor car without any additional parts or accessories after importation. Such kits would be considered as unassembled motor cars of heading 87.03 and would be classified under the appropriate tariff item.
  • (b) Kits, which consist of the body, as specified in the Explanatory Notes to heading 87.07, and an incomplete chassis frame of tariff item 8706.00.20, are considered to be incomplete and unassembled motor cars of heading 87.03 and would be classified under the appropriate tariff item. Such kits normally have a complete chassis-frame but require the addition of one or more of the following major components: the engine, the transmission and/or the steering column after importation.
  • (c) The third type of kits is made up of only a body and minor parts and accessories such as wheels, mufflers and steering wheels. These kits are not considered to be incomplete and unassembled motor cars of heading 87.03. In such cases, each component in the kit must be individually classified under the appropriate tariff item. Generally, the body would be classified under tariff item 8707.10.00. The remaining parts and accessories would for the most part be classified under the appropriate tariff items of heading 87.08. This type of kit lacks a complete chassis-frame, a transmission and an engine, but may include some minor elements of the chassis.

Mandatory HS codes Requirements.

Toronto ARGO Customs Brokers: to parties who import commercial shipments into Canada, the correct 10-digit HS code will be required before the release.

Release of goods will be delayed, if the 10-digit HS code is not provided.

Travellers’ Baggage Procedures

ARGO Calgary Customs Brokers: D2-6-4 Travellers’ Baggage Procedures was updated:

– Remove Appendix A, B and C and its references therein;
– Specify the bonded requirement for the inward movement of baggage;
– Include the option to re-route delayed baggage when applicable;
– Update the penalty information;
– Denote the Agency, Division and Branch names current appellations.

Voluntary Disclosure of Unreported Goods Transiting Through the United States.

Toronto ARGO Customs Brokers: Goods transiting through the U.S. to a subsequent destination for consumption must be reported on an export declaration. Because the ultimate destination of the goods is a country other than the U.S., they must be reported if their value is CAN$2,000 or more. The CBSA is offering a six-month grace period, from December 1, 2015 to June 1, 2016, to companies who wish to voluntarily disclose exported shipments that transited through the U.S. prior to the issuance of this customs notice that should have been reported, but were not. Companies that report eligible unreported goods using this process (outlined below) will not be penalized.

Bequests – Tariff Item No. 9806.00.00 (some changes).

ARGO Toronto Customs Brokers: conditions under which bequests of personal and household effects may be imported by residents of Canada without the payment of duties:

  1. Form B4,Personal Effects Accounting Document and B4A, Personal Effects Accounting Document (list of goods imported) have been renumbered BSF186 and BSF186A respectively.
  2. Information concerning certain restricted goods has been changed or added.

Value for Duty of Defective Parts or Articles Removed From Equipment

ARGO Toronto Customs Brokers: Imported equipment that is found to include a defective part or article that is removed and returned to the foreign supplier for credit is entitled to a partial refund of the duty assessed on the equipment at the time it was imported. The basis for calculating the amount of duties to be refunded is the value of the defective part or article at the trade level in which it was incorporated into the finished good. The value is to be established in accordance with the valuation methodologies. Where the value of the equipment or article that is removed from the good cannot be easily determined, at the trade level in which it was incorporated into the finished good, in accordance with section 79 of the Customs Act, the CBSA will accept a value based on 50% of the current value of a replacement part or article.