Goods, not including conveyances, containers or baggage of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30 or 9801.20.00, or of Chapter 89 (except when imported for the purpose of repair, overhaul, alteration, adjustment, storage, display at an exhibition of similar manufacturers, racing, testing, certification by an accredited organization, or to be employed in the production of films or commercials, or in response to an emergency or emergency response training exercise, or for in-transit movement through Canada, or as a commercial sample, or when imported by non-resident teams or athletes, or their support personnel, for their use in professional or organized amateur sports activities, or when imported by non-residents for their use in providing live entertainment such as aquatic displays), when imported on a temporary basis, on condition that (a) the goods are not sold or further manufactured or processed in Canada;(a.1) the goods are not leased except where imported for use(i) in an emergency or emergency response training exercise,(ii) on loan pending delivery of new machinery or equipment on order, or(iii) as temporary replacements for machines or other equipment previously accounted for and undergoing repairs;(b) the use of the goods is specified by the importer at the time of reporting of the goods under the Customs Act, that use is not limited or restricted by regulation, and the goods are released for that specified use;(c) the goods are imported in no greater quantity than is reasonable, in the view of the Minister of Public Safety and Emergency Preparedness ora designated customs officer, for the use specified under paragraph (b);(d) the goods are accompanied, in prescribed circumstances, by prescribed documents and by security of a nature and in an amount satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, unless otherwise provided by regulation;(e) the goods are not diverted to a use that is limited or restricted by regulation, or to a use that would preclude the goods from being classified under this tariff item; and,(f) within eighteen months of the date of the reporting of the goods under the Customs Act or within any other period prescribed for those goods, the goods are: (i) exported from Canada and evidence, satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, of the exportation is provided to the Minister of Public Safety and Emergency Preparedness or the designated customs officer,(ii) destroyed and the destruction is certified by a customs officer or by another person designated by the Minister of Public Safety and Emergency Preparedness, or (iii) consumed or expended under prescribed circumstances.The following definitions apply to this tariff item."accredited organization" means an organization accredited by the Standards Council of Canada to certify that goods tested or examined by that organization meet the standards set by the Council in respect of those goods."emergency" means an urgent and critical situation of a temporary nature that(a) is of such proportions or nature as to exceed the capacity or authority of a province or municipality to deal with it;(b) is caused by an actual or imminent(i) fire, flood, drought, storm, earthquake, or other natural phenomenon,(ii) disease in human beings, animals or plants,(iii) accident or pollution, or(iv) act of sabotage or terrorism; and(c) results or may result in(i) danger to the lives, health or safety of individuals,(ii) danger to property,(iii) social disruption, or(iv) a breakdown in the flow of essential goods, services or resources."emergency response training exercise" means an activity intended to educate or provide training related to emergency preparedness."exhibition" means a display of goods open to the general public.
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