D8-2-8, Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)

Submitted by admin on Sat, 11/07/2015 - 05:07

This memorandum outlines the conditions under which imported goods may be classified under tariff items. 9990.00.00 or 9991.00.00 of the Customs Tariff, and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act.

1. This memorandum has been updated to direct how to complete field 12 (country of origin) of the Canada Customs Coding Form (B3-3); see paragraph 9.
2. Other changes have been made for clarification but do not affect or change any of the existing policies or procedures.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa.gc.ca/publications/dm-md/d8/d8-2-8-eng.html