Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being and not being advertising matter, tobacco, alcoholic beverages or vaping products, when the value thereof does not exceed sixty dollars in any one case.

1. 1. The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3 (a). Goods which are described in any provision of this Chapter are classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.

2. 2. Goods which may be classified under the provisions of Chapter 99, if also eligible for classification under the provisions of Chapter 98, shall be classified in Chapter 98.

3. 3. For each tariff item of this Chapter, the General Tariff rate is the Most-Favoured-Nation Tariff rate.

4. 4. For the purpose of this Chapter, "duties" means duties or taxes levied or imposed on imported goods under Part 2 of this Act, the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.

5. 5. Goods entitled to be classified under heading 98.01, 98.02, 98.03, 98.04 (other than tariff item No. 9804.30.00) or 98.05 shall be relieved from all duties, other than the customs duties imposed under Part 2 of this Act with respect to tariff item No. 9804.30.00, notwithstanding the provisions of this or any other Act of Parliament.