Non-residents’ Temporary Importation of Baggage and Conveyances Regulations (SOR/87-720)

Short Title

1 These Regulations may be cited as the Non-residents’ Temporary Importation of Baggage and Conveyances Regulations.

Interpretation

2 In these Regulations,

baggage

baggage means the baggage referred to in section 4; (bagages)

beer

beer means beer or malt liquor as defined in section 4 of the Excise Act; (bière)

cigar

cigar has the same meaning as in section 2 of the Excise Act, 2001; (cigare)

cigarette

cigarette has the same meaning as in section 2 of the Excise Act, 2001; (cigarette)

common-law partner

common-law partner, in respect of a person, means an individual who is the common-law partner of the per-son within the meaning of subsection 248(1) of the Income Tax Act; (conjoint de fait)

conveyance

conveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods but does not include a mobile home trailer that is more than 2.6 metres in width; (moyen de transport)

immediate container

immediate container has the same meaning as in section 2 of the Excise Act, 2001; (contenant immédiat)

manufactured tobacco

manufactured tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac fabriqué)

Minister

Minister means the Minister of National Revenue; (ministre)

resident

resident means a person who, in the settled routine of that person’s life, makes their home, resides and is or-dinarily present in Canada; (résident)

temporary resident

temporary resident means

• (a) a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of

  • (i) studying at an educational institution,

  • (ii) employment for a period not exceeding 36 months, or

  • (iii) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Land, Rail, Marine, and Air Transport Preclearance between the Government of Canada and the Government of the United States of America, done at Washington on March 16, 2015,

• (b) the spouse or common-law partner or any dependant of a person described in subparagraph (a)(i) or (ii), and

• (c) the spouse or common-law partner or any dependant of a person described in subparagraph (a)(iii); (résident temporaire)

vaping device

vaping device has the same meaning as in section 2 of the Excise Act, 2001; (dispositif de vapotage)

vaping substance

vaping substance has the same meaning as in section 2 of the Excise Act, 2001; (substance de vapotage)

visitor

visitor means a person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months. (visiteur)

Terms and Conditions

3 A person who is not a resident may import baggage or conveyances classified under tariff item No. 9803.00.00 for the personal use of that person in Canada if

• (a) the baggage or conveyances are not used by a resident;

• (b) in the case of conveyances, they are not used in Canada for

  • (i) moving passengers or goods for compensation or for transporting goods for sale, or

  • (ii) soliciting sales or subscriptions on behalf of the Canadian office of a business or on behalf of a business based in Canada;

• (c) [Repealed, SOR/94-784, s. 2]

• (d) in the case of consumable goods

  • (i) that are imported by a person described in subparagraph (a)(i) or (ii) or paragraph (b) of the definition temporary resident in section 2, they accompany that person at the time when that person initially arrives in Canada,

  • (ii) that are imported by any other temporary resident, they accompany the temporary resident at the time that temporary resident initially arrives in Canada or at any time that that temporary resident returns to Canada after an absence abroad, and

  • (iii) that are imported by a person other than a temporary resident, they accompany that person at the time the person arrives in Canada;

• (e) where the baggage or conveyances are imported by a visitor, the visitor declares that the visitor intends

  • (i) to leave Canada on a specified date, or

  • (ii) to make a series of visits to Canada within the succeeding 12 months and specifies the date on which the visitor intends to leave Canada at the end of the final visit of the visitor;

• (f) in the case of baggage or conveyances other than consumable goods, the baggage or conveyances are exported from Canada or destroyed under the supervision of a customs officer before the expiration of the time limit specified in section 5; and

• (g) in the case of a visitor referred to in subparagraph (e)(ii), the visitor produces, on each arrival in Canada during the period referred to in that subparagraph, the customs form issued to the visitor in respect of any baggage or conveyances that were imported on a previous visit and remained in Canada during the visitor’s absence if the visitor is requested by a customs officer to do so.

• 4 (1) Subject to subsection (2), the baggage that a person who is not a resident of Canada may temporarily import under tariff item No. 9803.00.00 consists of any goods that the person imports for their personal use and that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada, but does not include more than

  • (a) 1.5 L of wine, or 1.14 L of spirits, or 1.14 L of wine and spirits, or 8.5 L of beer or ale;

  • (b) 200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 tobacco sticks;

  • (b.1) 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; or

  • (c) 200 rounds of ammunition or, if they are for the use of that person at a meet held under the auspices of a recognized shooting or rifle association of Canada, 1,500 rounds of ammunition.

• (2) If a person described in subparagraph (a)(iii) or paragraph (c) of the definition temporary resident in section 2 has been absent from Canada for not less than 48 hours, the baggage that that person may import under tariff item No. 9803.00.00 does not include alcoholic beverages or tobacco products.

Time Limits

• 5 (1) Imported baggage and conveyances classified under tariff item No. 9803.00.00 may remain in Canada

  • (a) where they are imported by a visitor, until the earlier of

    • (i) the expiration of the date that the visitor has declared, under subparagraph 3(e)(i) or (ii), the visitor intends to leave Canada, and

    • (ii) 12 months after the date of importation;

  • (b) if they are imported by a person described in subparagraph (a)(i) of the definition temporary resident in section 2, or by the spouse, common-law partner or dependant of that person, until the day on which that person completes their studies at an educational institution;

  • (c) if they are imported by a person described in subparagraph (a)(ii) of the definition temporary resident in section 2, or by the spouse, common-law partner or dependant of that person, until the earlier of

    • (i) the day on which that person completes their employment in Canada, and

    • (ii) 36 months after the day on which that person arrives in Canada; and

  • (d) if they are imported by a person described in subparagraph (a)(iii) or paragraph (c) of the definition temporary resident in section 2, until the day on which the person described in subparagraph (a)(iii) completes their employment in Canada with the Government of the United States.

• (2) Notwithstanding subsection (1), where it is impossible or impracticable for a visitor or temporary resident to comply with the requirements of that subsection, the Minister may extend the length of time during which any imported baggage or conveyances that are classified under tariff item No. 9803.00.00 may remain in Canada

  • (a) in the case of baggage or conveyances imported by a visitor, to any date up to 18 months after the date of importation; and

  • (b) in the case of baggage or conveyances imported by a temporary resident, to any date up to six months after the termination of his employment or studies, as the case may be, in Canada.

Security

6 The Minister may require security, in the form of cash or a certified cheque, in respect of any baggage or conveyances imported and classified under tariff item No. 9803.00.00 of the Customs Tariff in an amount not exceeding the duties that would be payable if that tariff item did not apply.