Memorandum D10-14-61: Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group

ISSN 2369-2391 Ottawa, January 7, 2026 This document is also available inPDF (190 KB) This memorandum outlines the policy and procedures of the Canada Border Services Agency (CBSA) in respect of the administration of tariff item 9937.00.00 and the recognition of an ethno-cultural group.

Target audience:Importers (ethno-cultural groups) Key content:When to claim duty relief; eligible uses of goods that qualify; rulings; contesting a decision; compliance verification and penalties. Keywords:Tariff item 9937.00.00, imports, ethno-cultural group, CARM

Updates made to this D-memoDefinitionsGuidelinesApplications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00Importation of goods under tariff item 9937.00.00RulingsReason to believe and correctionsRefund for dutiesContesting a decisionMaintenance of records and trade compliance verificationsPenalty and interest provisionsVoluntary Disclosure programAppendixReferencesContact usRelated links Applications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00Importation of goods under tariff item 9937.00.00RulingsReason to believe and correctionsRefund for dutiesContesting a decisionMaintenance of records and trade compliance verificationsPenalty and interest provisionsVoluntary Disclosure program

This memorandum has been amended to: allow an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 to be sent by e-maildelete old Appendix 1 and replace with the new Appendix regarding the procedure when submitting an application by e-mailreduce the quantity of information requested in the applicationinform importers of the possibility to register their businesses in the CARM Client Portal (CCP) and delegate a business account managerinclude a link to Onboarding to the CARM Client Portal under the Related links sectioninclude a link to the CARM webpage under the Related links sectionprovide updated information

This memorandum outlines the policy and procedures of the Canada Border Services Agency (CBSA) in respect of the administration of tariff item 9937.00.00 and the recognition of an ethno-cultural group. Costumes, and parts and accessories thereof, designed or decorated in a manner reflecting a specific ethno-cultural heritage when for the use of an ethno-cultural group that requires the costumes for the public manifestation of its heritage. "Goods" does not include goods that are sold or otherwise disposed of within 12 months after importation. For the purpose of this tariff item, upon receipt of an application pursuant to section 88 of this Act, the Minister of Public Safety and Emergency Preparedness shall have regard for the following criteria in deciding whether to recognize a group as an ethno-cultural group: whether the group consists of at least five persons each of whom is at least 18 years old of age and is a Canadian citizen or a permanent resident within the meaning of theImmigration and Refugee Protection Act(formerly theImmigration Act, 1976);whether the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; andwhether the group is supported by, and is a representative of, the ethnic community to which it belongs.

1. Tariff item 9937.00.00 applies only to costumes, parts and accessories to those costumes, and does not include other items that may be identified with an ethno-cultural group, such as banners, flags, musical instruments, art work or other ceremonial items, etc. Eligible costumes must be for use in a public display that manifests or illustrates the heritage of the ethno-cultural group. 2. As noted in the terms of tariff item 9937.00.00, eligible "goods" do not include goods that are sold or otherwise disposed of within 12 months after importation. For more information, refer toMemorandum D11-8-5: Conditional Relief Tariff Itemswhich provides further information on diversion of goods that were granted relief of duty. 3. Upon receipt of a completed application, a determination will be made by the Minister of Public Safety and Emergency Preparedness (the Minister) on whether the ethno-cultural group meets the three criteria mentioned below, pursuant to section 88 of theCustoms Tariff: the group consists of at least five persons, each of whom is at least 18 years of age and is a Canadian citizen or a permanent resident within the meaning of theImmigration and Refugee Protection Act(formerly the Immigration Act, 1976);the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; andthe group is supported by, and representative of, the ethnic community to which it belongs.

4. The application, pursuant to section 88 of theCustoms Tariff, to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00, which may take the form of a letter or an e-mail with supporting documentation, should contain the following information: the name, address, email address and telephone number of the group;the name, title, and contact information of a signing officer authorized by the group;the number of registered members in the group;The number of members who are 18 years of age or older, who are Canadian citizens or permanent residents;a statement confirming that the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians;a statement outlining how the group is representative of the ethno-cultural community with which it is associated;a brief description, including the ethno-cultural names of the specific types of costumes, parts, and accessories, that the group wishes to import under the provisions of tariff item 9937.00.00; andcertification by a signing officer authorized by the group that all of the information submitted is accurate and complete. 5. The application and all the required information must be sent either by e-mail to theCBSAatTariff_Files-Fichiers_du_Tarif@cbsa-asfc.gc.caas per the procedures outlined in Appendix of this memorandum, or by mail to: Trade Policy Division, Commercial and Trade BranchCanada Border Services AgencyL’Esplanade Laurier (LEL), 21st floor300 Laurier Avenue W.Ottawa, ON, K1A 1E4

6. Imported goods declared under tariff item 9937.00.00 are treated as commercial goods and cannot be imported under the casual importation provisions. All relevant regulations and requirements regarding commercial importations, including the accounting and release provisions, are applicable. For more information refer toImporting commercial goods into Canada;Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods; andMemorandum D10-13-1: Classification of Goods. 7. For importations of goods made under tariff item 9937.00.00: the recognized ethno-cultural group must be the importer of record, i.e. identified as the importer on customs declaration when goods are accounted for, by citing their business number during theCBSArelease and accounting processes; andthe imported goods should normally be directed to the address specified in the authorization letter recognizing the ethno-cultural group. 8. Importers must register their businesses in the CARM Client Portal (CCP) and delegate a business account manager. For more information, refer toCARM: Assess and pay duties and taxes on imported commercial goodsand toUser Guide - Onboarding to the CARM Client Portal (PDF, 3.1 MB).

9. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined inMemorandum D11-11-1: National Customs Rulings,Memorandum D11-11-3: Advance Rulings for Tariff ClassificationandMemorandum D11-4-16: Advance rulings for origin under Free Trade Agreements.

10. As per section 32.2 of theCustoms Act(The Act), an importer or owner shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, including the diversion of goods, and when the adjustment request would result in either an amount payable to theCBSAor would be revenue neutral. For more information, refer toMemorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty.

11. There is no legal obligation to apply for a refund of duties under section 74 of theAct. That section is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer toMemorandum D6-2-3: Refund of Duties.

12. When, following the reception of an application, the Minister declines to recognize the importer as an ethno-cultural group for the purposes of tariff item 9937.00.00, the importer can ask for a judicial review pursuant to section 18.1 of theFederal Courts Act. In addition, rights to ask for a review or appeal other types of decisions may apply in other circumstances as per below. 13. When a notice has been given under subsection 59(2) of theAct, an importer may file a request for a re-determination or further re-determination under subsection 60(1) of theActwithin 90 days of the officer’s decision. For more information, refer toMemorandum Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency. 14. If no request for further re-determination is filed under subsection 60(1) of theActwithin the 90-day period, an importer may submit an application to the President of theCBSAfor an extension of the time within which the request must be made pursuant to section 60.1 of theAct. The President may extend the time for filing the request. For more information, refer toMemorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act.

15. As the importer of record of the goods, it is the responsibility of a recognized ethno-cultural group to ensure that all of the import requirements are met, and appropriate records maintained, as the importations may be subject to post-importation trade compliance verification. For more information, refer toMemorandum D17-1-21: Maintenance of Records in Canada by Importersand toMemorandum D11-6-10: Reassessment Policy.

16. An importer or owner who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of theAct, may be subject to interest and penalty provisions. For more information on interest, refer toMemorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief. For more information on penalties, refer toMemorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act.

17. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of theCustoms Act,Customs tariff,Excise Tax ActandExcise Act, 2001by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations. 18. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of theActhas elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer toMemorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure.

1. An applicant may submit an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 by encrypted or non-encrypted e-mail. If an applicant chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA. These conditions are described below. 2. If an applicant chooses to submit their application by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions,CBSAwill send a non-encrypted e-mail to the importer. 3. The applicant must complete and provide the consent statement below. An authorized person may submit the application by e-mail on behalf of their client. For more information, refer toMemorandum D1-6-1: Authority to Act as an Agent. The applicant also has the responsibility to inform theCBSAof any contact information changes (phone number, e-mail address, etc.) 4. TheCBSAwill seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.) 5. The applicant who elects to use encrypted e-mail for processing their application is responsible for ensuring that compatible software (Winzip and others) is used. 6. When the request meets the required conditions, theCBSAwill send all documents related to the application to the applicant by encrypted or non-encrypted e-mail, depending on the choice indicated.

7. TheCBSAdoes not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA, the applicant accepts all inherent risks with this mode of communication and thus relieves theCBSAfrom all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.

I choose to communicate by {Non-Encrypted / EncryptedPlease indicate your choice} e-mail with theCBSAduring the processing of the application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. This includes the sending and reception of documents, as well as any other correspondence required, including for the purposes of any extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve theCBSAfrom any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions. Signature:Date:Name of the importer / authorized person:Business Name:Occupation/Title:Telephone number:E-mail address:

Consult these resources for further information.

Customs TariffCustoms ActImmigration and Refugee Protection ActExcise Tax ActExcise Act, 2001Federal Courts Act

Memorandum D1-6-1: Authority to Act as an AgentMemorandum D6-2-3: Refund of DutiesMemorandum D10-13-1: Classification of GoodsMemorandum D11-4-16: Advance rulings for origin under Free Trade AgreementsMemorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary DisclosureMemorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty ReliefMemorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for DutyMemorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services AgencyMemorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs ActMemorandum D11-6-10: Reassessment PolicyMemorandum D11-8-5: Conditional Relief Tariff ItemsMemorandum D11-11-1: National Customs RulingsMemorandum D11-11-3: Advance Rulings for Tariff ClassificationMemorandum D17-1-5: Registration, Accounting and Payment for Commercial GoodsMemorandum D17-1-21: Maintenance of Records in Canada by ImportersMemorandum D22-1-1: Administrative Monetary Penalty SystemMemorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act

Memorandum D10-14-61 datedApril 6, 2016

Trade Policy DivisionTrade Programs and Anti-dumping DirectorateCommercial and Trade Branch

Contact border information services

Importing commercial goods into CanadaCARM: Assess and pay duties and taxes on imported commercial goodsUser Guide - Onboarding to the CARM Client Portal(PDF, 3.1 MB)