Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving LivesMemorandum D10-14-48

Ottawa, July 4, 2014 This document is also available inPDF (131KB)[help with PDF files] The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. This memorandum explains the Canada Border Services Agency's policy concerning the tariff classification of lifeboats and inflatable rafts imported by societies dedicated to saving lives under tariff items 8906.90.11 and 8907.10.10, respectively of theCustoms Tariff.

Customs Tariff

1. Societies dedicated to saving lives are organizations that are incorporated under either a federal or provincial charter for the express purpose of saving the lives of persons who are victims of water mishaps and conducting related life-saving training. Example:The Royal Life Saving Society Canada / La Société royale de sauvetage du Canada was incorporated and chartered by the Province of Ontario under the patronage of the late King Edward VII.

2. Only societies that are incorporated under either a federal or provincial charter for the express purpose of saving the lives of persons are entitled to import lifeboats under tariff item 8906.90.11 and inflatable rafts under tariff item 8907.10.10. This position was supported by the decision(November 19, 1992)of the Canadian International Trade Tribunal in Appeal AP-91-006. 3. Any importer that does not satisfy this requirement is excluded from using the provisions of these tariff items. This includes commercial companies and corporations, government departments and agencies, and municipal bodies such as fire and police departments.

4.   For certainty regarding the tariff classification of a particular good, importers may request an advance ruling.  Details on how to make such a request are found in CBSAMemorandum D11-11-3,Advance Rulings for Tariff Classification. 5.   For more information, call contact theCBSABorder Information Service(BIS):Calls within Canada & the United States (toll free):1-800-461-9999Calls outside Canada & the United States (long distance charges apply):1-204-983-3550 or 1-506-636-5064 TTY:1-866-335-3237 Contact Us online(webform)Contact Usat the CBSA website