Temporary Importation (Tariff Item No. 9993.00.00) Regulations (SOR/98-58)

Interpretation

1 The definitions in this section apply in these Regulations.

accredited organization

accredited organization[Repealed, SOR/2003-240, s. 1]

carnet

carnet means an A.T.A. (Admission Temporaire-Temporary Admission) carnet referred to in the International Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods. (carnet)

convention

convention means an assembly of persons that is closed to the general public and that meets for a common purpose. (congrès)

emergency

emergency[Repealed, SOR/2003-240, s. 1]

exhibition

exhibition[Repealed, SOR/2003-240, s. 1]

Minister

Minister means the Minister of National Revenue. (ministre)

originating good

originating good means a good that qualifies as originating under the CUSMA Rules of Origin Regulations, the CCFTA Rules of Origin Regulations or the CCRFTA Rules of Origin Regulations. (marchandise originaire)

Application

2 These Regulations apply in respect of goods that are imported on a temporary basis under tariff item No. 9993.00.00.

General

3 Where it is impracticable or impossible for the importer to export goods within the eighteen-month period referred to in paragraph (f) of tariff item No. 9993.00.00, the period is extended to

• (a) the day that occurs thirty days after the day on which it becomes practicable or possible to export the goods , or

• (b) the day that occurs thirty months after the expiry of the eighteen-month period,

whichever occurs first.

4 For the purposes of subparagraph (f)(iii) of tariff item No. 9993.00.00, goods shall be consumed or expended in one of the following circumstances:

• (a) in the course of responding to an emergency;

• (b) during the testing or examination of the goods for certification by an accredited organization; or

• (c) in the course of an emergency response training exercise.

Security

• 5 (1) Subject to subsection (3), where goods referred to in section 2 are not accompanied by a valid carnet, the importer of the goods shall give security, in an amount fixed by the Minister in accordance with the conditions set out in tariff item No. 9993.00.00, to ensure

  • (a) the exportation or destruction of the goods under that tariff item, within the eighteen-month period referred to in that tariff item or any extension of that time period under section 3; or

  • (b) the payment of the customs duties that would be payable in respect of the goods pursuant to the Customs Tariff if the goods were classified under their applicable tariff item.

• (2) Security required by subsection (1) shall be deposited with a customs officer and shall be in the form of

  • (a) cash;

  • (b) a certified cheque;

  • (c) a transferable bond issued by the Government of Canada; or

  • (d) a bond issued by

    • (i) an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada,

    • (ii) a member of the Canadian Payments Association pursuant to section 4 of the Canadian Payments Association Act,

    • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l'assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established,

    • (iv) a credit union as defined in subsection 137(6) of the Income Tax Act, or

    • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.

• (3) No security in respect of customs duties is required

  • (a) on originating goods;

  • (b) on goods intended for display or demonstration at a convention or exhibition held in Canada by any level of government, in Canada or in a foreign state;

  • (c) where the customs duties applicable on the goods are equal to or less than $100.00;

  • (d) where there is evidence that the goods will be exported; or

  • (e) on commercial samples and advertising films imported from the United States, Mexico, Chile or Costa Rica.

6 Security given pursuant to subsection 5(1) shall be refunded or cancelled, as the case may be, where the goods in respect of which the security was given have been

• (a) the subject of a re-determination or a further re-determination of their tariff classification in accordance with the Customs Act and the duties applicable to the re-determination or further re-determination have been paid; or

• (b) before the expiration of the eighteen-month period referred to in paragraph (f) of tariff item No. 9993.00.00 or an extension of that period pursuant to section 3,

  • (i) exported,

  • (ii) destroyed and the destruction has been certified by a customs officer or by another person designated by the Minister in accordance with tariff item No. 9993.00.00, or

  • (iii) consumed or expended in the circumstances prescribed in section 4.

Coming into Force

7 These Regulations come into force on January 1, 1998.