Excise Tax Act

1 Goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff, to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item 9804.30.00 of that Schedule.

1.1 For the purposes of section 1, duty does not include a special duty imposed under section 54 of the Excise Act, 2001.

1.2 For the purposes of section 1, subsection 140(2) of the Customs Tariff does not apply in respect of the reference to heading 98.04.

2 Medals, trophies and other prizes, not including usual merchantable goods, that are won outside Canada in competitions, that are bestowed, received or accepted outside Canada or that are donated by persons outside Canada, for heroic deeds, valour or distinction.

3 Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is

• (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or

• (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges.

4 Goods that are imported by a charity or a public institution in Canada, and that have been donated to the charity or institution.

5 Goods that are imported by a particular person if the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty.

5.1 Goods that are imported solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of the goods.

6 Goods the supply of which is included in any of Parts I to IV and VIII of Schedule VI, other than section 3.1 of Part IV of that Schedule.

7 Goods (other than prescribed goods) that are sent to the recipient of the supply of the goods at an address in Canada by mail or courier (within the meaning assigned by subsection 2(1) of the Customs Act) and the value of which, determined under paragraph 215(1)(a) of the Act, is not more than $20.

7.01 Goods (other than goods prescribed for the purposes of section 7) transported by courier

• (a) that are imported from Mexico or the United States, as determined in accordance with the Customs Tariff; and

• (b) that have a value, determined under paragraph 215(1)(a) of the Act, of not more than $40.

7.1 Goods that are prescribed property for the purposes of section 143.1 of the Act and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Canada, where the supplier is registered under Subdivision D of Division V of Part IX of the Act at the time the goods are imported.

8 Prescribed goods imported in prescribed circumstances and under prescribed terms and conditions.

8.1 Particular goods that are imported at any time by a registrant to whom has been issued an authorization under section 213.2 of the Act that is in effect at that time and that are

• (a) processed, distributed or stored in Canada and subsequently exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of the goods,

• (b) incorporated or transformed into, attached to, or combined or assembled with, other goods that are processed in Canada and subsequently exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of those other goods, or

• (c) materials (other than fuel, lubricants and plant equipment) directly consumed or expended in the processing in Canada of other goods that are exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of those other goods,

where

• (d) the particular goods are imported solely for the purpose of having services performed that are supplied by the registrant to a non-resident person,

• (e) throughout the period beginning at the time the particular goods are imported by the registrant and ending at the time of the exportation of the particular goods or the products (in this section referred to as the “processed products”) resulting from the processing referred to in whichever of paragraphs (a) to (c) applies,

  • (i) neither the particular goods nor the processed products are the property of a person resident in Canada,

  • (ii) the registrant does not have any proprietary interest in the particular goods or the processed products, and

  • (iii) the registrant is not closely related to any non-resident person referred to in paragraph (d) or to any non-resident person whose property are the particular goods or the processed products,

• (f) at no time during the period referred to in paragraph (e) does the registrant transfer physical possession of the particular goods or the processed products to another person in Canada except for the purpose of their storage, their transportation to or from a place of storage or their transportation in the course of being exported,

• (g) the exportation of the particular goods or the processed products, as the case may be, occurs within four years after the day on which the particular goods are accounted for under section 32 of the Customs Act,

• (h) at the time of that accounting for the particular goods, the registrant discloses, on the accounting document, the number assigned to the registrant under subsection 213.2(1) of the Act, and

• (i) the registrant has provided any security that is required under section 213.1 of the Act.

8.2 For the purpose of section 8.1, processing includes adjusting, altering, assembling or disassembling, cleaning, maintaining, repairing or servicing, inspecting or testing, labelling, marking, tagging or ticketing, manufacturing, producing, packing, unpacking or repacking, and packaging or repackaging.

8.3 [Repealed, 2007, c. 18, s. 60]

9 Containers that, because of regulations made under Note 11(c) to Chapter 98 of Schedule I to the Customs Tariff, may be imported free of customs duties.

10 Money or certificates or other documents evidencing a right that is a financial instrument.

11 A particular good that is an item of domestic inventory, added property or a customer’s good (as those expressions are defined in section 273.1 of the Act) imported at any time by a person who is registered under Subdivision D of Division V of Part IX of the Act and to whom has been granted an authorization that is in effect at that time to use an export distribution centre certificate (within the meaning of that section), if

• (a) when the particular good is accounted for under section 32 of the Customs Act, the person certifies that the authorization is in effect at that time and discloses the number referred to in subsection 273.1(9) of the Act and the effective date and expiry date of the authorization; and

• (b) the person has provided any security that is required under section 213.1 of the Act.

12 Imported grain or seeds, or imported mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis, if

• (a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;

• (b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act; and

• (c) the importation is in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable.

13 In vitro embryos, as defined in section 3 of the Assisted Human Reproduction Act.