Tariff Classification of Deactivated and Replica Firearms and Firearm ReproductionsMemorandum D10-14-52

Ottawa, May 9, 2014 This document is also available inPDF (137KB)[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 as it relates to the tariff classification of deactivated and replica firearms and firearm reproductions under theCustoms Tariff.

Customs Tariff Criminal Code Firearms Act Export and Import Permits Act

1.   It should be noted that the following provisions have no bearing on the application of the import prohibition contained in tariffitem 9898.00.00of theCustoms Tariffor any provisions of theCriminal Code, theFirearms Actor any related Act or Regulation. In this regard, refer toMemorandum D19-13-2,Importing and Exporting Firearms, Weapons and Devices,Customs Tariff,Criminal Code,Firearms Act, andExport and Import Permits Act. 2.   Importers should also bear in mind the decision of the Canadian International Trade Tribunal in Appeal AP-2001-064 that found certain replica firearms to be subject to the provisions of tariff item 9898.00.00. Accordingly, importers are strongly advised to seek an Advance Ruling for tariff classification, as directed in paragraph 10 of this memorandum, before purchasing and importing any replica firearms.

3.   The following tariff classification guidelines are only applicable in those instances where the goods at issue are not subject to the provisions of tariff item 9898.00.00. 4.   For the purposes of tariff classification, deactivated firearms are still considered to be articles of Chapter 93. They are to be classified under the appropriate tariff item in Chapter 93. In the event that the deactivated firearm is over 100 years of age at the time of importation, it will be considered to be an antique of tariff item 9706.00.00. 5.   A reproduction firearm is to be classified under the appropriate heading of Chapter 93. Although a reproduction firearm may be manufactured to resemble an antique firearm, it is not considered to be an antique of tariff item 9706.00.00 unless the reproduction itself is over 100 years of age at the time of importation. 6.   Replica firearms are essentially life-size representations of actual firearms. They are principally designed for display purposes and are not considered to be models as provided for in the Explanatory Note to heading 95.03, Item (E). Since replica firearms are not operational and are essentially decorative in nature, they are to be classified on the basis of the material, which constitutes the essential character of the goods. Example:A replica firearm, which is manufactured from a zinc-aluminum alloy (approximately 95% zinc by weight), would be classified in heading 79.07 as an article of zinc.

7.   For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found inCBSAMemorandum D11-11-3,Advance Rulings for Tariff Classification, which is found on theCBSAWeb. 8.   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