Tariff Item No. 9805.00.00 Exemption Order

3 The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff:

• (a) alcoholic beverages owned by, in the possession of and imported by a person who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province in which the customs office where the alcoholic beverages are imported is situated;

• (b) tobacco products owned by and in the possession of the importer;

• (c) a bride’s trousseau owned by, in the possession of and imported by a recently married person or a bride-to-be whose anticipated marriage is to take place within three months of the date of her return to Canada;

• (d) wedding presents owned by, in the possession of and imported by the recipient thereof;

• (e) any goods imported by a person who has resided abroad for at least five years immediately prior to returning to Canada and who, prior to the date of return, owned, was in possession of and used the goods; and

• (f) goods acquired as replacements for goods that, but for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have been classified under tariff item No. 9805.00.00 of the Customs Tariff, on condition that

  • (i) the goods acquired as replacements are of a similar class and approximately of the same value as the goods they replaced,

  • (ii) the goods acquired as replacements were owned by, in the possession of, and used by a person prior to the person’s return to Canada, and

  • (iii) evidence is produced at the time the goods are accounted for under section 32 of the Customs Act that the goods they replaced were lost or destroyed as the result of fire, theft, accident or other unforeseen contingency.