ARGO Toronto Customs Brokers: Temporary Importations Using the FIFA Women’s World Cup Canada 2015 Remission Order.
Remission is granted of the customs duties, excise taxes and GST/HST on goods imported temporarily into Canada by a 2015 World Cup family member if the goods are imported for the exclusive use of that member in connection with the 2015 World Cup.
Remission is granted of the customs duties and a portion of the GST/HST on:
- (a) goods for display, including apparatus to display those goods, imported temporarily into Canada by the Canadian Soccer Association Incorporated (CSA), the National Organizing Committee for the 2015 World Cup (NOC), FIFA, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2015 World Cup; and
- (b) equipment imported temporarily into Canada by the CSA, the NOC, FIFA, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2015 World Cup.
- Non-residents of Canada who are not GST registrants are granted full remission of the GST/HST on the value of goods under paragraph 6.
- Residents of Canada and resident and non-resident GST registrants are granted partial remission of the GST/HST on the value of goods under paragraph 6, at the rate of 1/60th payable for each month, or portion of a month, the goods are in Canada. The partial GST payment at a rate of 1/60th is calculated based on the amount of tax owing, were the goods to be permanently imported divided by 60 and multiplied by the months or parts of months the goods are to remain in Canada. For example, the amount owing on goods with a Value for Tax (VFT) of $12,000.00 that will be in Canada for four months would be calculated as follows: ( ($12,000 x 5 %) / 60) x 4 = $40.00.