Many foreign organizations often contact us to try and determine what the best method is for temporarily import goods into Canada. In reality, it depends on many factors including who will be the actual importer of record, the reason for which the goods will be imported into Canada, their duration / period of importation and the final use of the goods.
The two best options that you can use to import goods on a temporary basis are:
- The use of tariff item 9993.00.00;
- The use of the ATA Carnet.
Your specific reason for importing goods into Canada will then dictate which of the above options should be used accordingly.
The use of tariff item 9993.00.00
Commercial goods that are temporarily imported into Canada normally fall under tariff item No. 9993.00.00. Professional tools and equipment, goods for demonstration or exhibition, commercial samples, or articles associated with commercial lectures or presentations to be given in Canada are generally considered commercial goods and must be classified under tariff item No. 9993.00.00. Guidance relating to tariff item No. 9993.00.00 appears in CBSA Memorandum D8-1-1.
Subject to certain exceptions specifically mentioned in tariff item No. 9993.00.00, most commercial goods may be imported temporarily into Canada duty-free. If the goods are normally duty-free and would not be entitled to relief of the GST/HST even if they were temporarily imported, the importer should instead permanently import the goods under their applicable tariff item rather than temporarily import them under tariff item No. 9993.00.00, since there will be no savings on either duty or GST/HST.
To ensure that the goods being imported temporarily will be subsequently exported from Canada, the inspecting CBSA officer may require a security deposit. The maximum amount of the security deposit cannot exceed the duties (including the GST/HST and any other excise taxes) that would be payable if the goods were permanently imported.
How long can goods be temporarily imported for under tariff 9993.00.00?
Goods can be imported under tariff 9993.00.00 for a maximum of 18 months. The goods must then be either:
- Exported from Canada and satisfactory evidence of the exportation must be provided to CBSA
- Destroyed and the destruction must be certified by a CBSA officer or other designated person
- Consumed or expended under prescribed circumstances.
The use of the ATA Carnet
If you are planning to visit more than one country during your trip, then the use of the ATA Carnet is a better choice. The ATA Carnet (Admission Temporaire / Temporary Admission) is issued by the International Chambers of Commerce. You can ask for as many vouchers as you need depending on how many countries you intend to visit. Security is posted through the chambers of commerce so each visited country has a guarantee that duties and taxes will be paid if the goods are not re-exported. The ATA carnet is valid for a period of 12 months and can be extended by the issuing country’s chamber of commerce upon request. The use of the ATA Carnet also eliminates any GST/HST issues. Guidance relating to ATA Carnet appears in CBSA Memorandum D8-7-1
If you have any questions regarding how your temporary imports are currently handled or to know more regarding the above mentioned options, please contact our team of customs professionals to find out how Mantoria can help you.
