Special classification provisions – non-commercialRelief provisionsProhibition provisions

Conveyances or containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods or passengers, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods or passengers.

3 subheadings · 5 tariff items

Conveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance.

1 subheadings · 1 tariff items

Conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada.

1 subheadings · 1 tariff items

Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.

4 subheadings · 4 tariff items

Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada. "Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation. For the purpose of this tariff item: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages, tobacco or vaping products under another item in this Chapter at the time of importation; (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and (c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item.

1 subheadings · 4 tariff items

Personal and household effects of a resident of Canada who has died, on the condition that such goods were owned, possessed and used abroad by that resident; Personal and household effects received by a resident of Canada as a result of the death or in anticipation of death of a person who is not a resident of Canada, on condition that such goods were owned, possessed and used abroad by that non-resident; All the foregoing when bequeathed to a resident of Canada.

1 subheadings · 1 tariff items

Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada. For the purpose of this tariff item: (a) "goods" may include: (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred toabacco sticks and two hundred grams of manufactured tobacco, and (iii) vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; (b) "goods" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and (c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.

1 subheadings · 1 tariff items

Articles for the personal or official use of representatives of foreign countries and of Her Majesty's Governments, and for the personal use of their families, suites or servants.

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Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council; Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.

1 subheadings · 1 tariff items

Arms, military stores and munitions of war imported by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Council under tariff item No. 9810.00.00.

1 subheadings · 1 tariff items

Publications of the United Nations or the North Atlantic Treaty Organization or any of their specialized agencies.

1 subheadings · 1 tariff items

Goods, including containers or coverings filled or empty, originating in Canada, after having been exported therefrom, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. For the purpose of this tariff item: (a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and (b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.

1 subheadings · 12 tariff items

Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.

1 subheadings · 10 tariff items

Donations of clothing and books for charitable purposes; Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada; Photographs, not exceeding three, sent by friends and not for the purpose of sale.

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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 subheadings · 1 tariff items

Medals, trophies and other articles (not including usual merchantable products nor medals, trophies or prizes which are regularly presented by organizations or business companies to their members, employees or representatives), which have been bestowed or awarded by persons or organizations abroad as marks of honour or distinction, or which have been won abroad in competitions, or having been won abroad in competitions are donated by persons or organizations abroad for bestowal or award in Canada.

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Articles imported by or for public museums, public libraries, universities, colleges or schools, to be placed in such institutions as exhibits, accompanied by a certificate, in duplicate, in the prescribed form with the information to be provided with the form, and signed by a responsible official of the institution in which the articles are to be exhibited.

1 subheadings · 3 tariff items

Goods imported by mail or courier for personal or household use. The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act. The value of goods imported that are eligible to be classified under this heading shall not exceed $500. The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; vaping products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act.

3 subheadings · 3 tariff items

Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading. The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act. The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500. The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; vaping products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00.

4 subheadings · 4 tariff items

Goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, imported by members of the military forces of countries that are parties to the North Atlantic Treaty or are members of the Commonwealth, or by civilian employees of those military forces who are not Canadian citizens or permanent residents of Canada and are stationed in Canada on official duty, including dependants of such members or employees, but not persons on duty at a diplomatic mission, on condition that: (a) an authorized identification card is presented to a Customs officer by the visiting forces personnel at the time the goods are imported into Canada; (b) the goods were acquired abroad for the personal or household use of the visiting forces personnel and are in quantities and values that are reasonable for such use; and (c) in the case of durable goods, they are accompanied on importation by documentation specified by the Minister of Public Safety and Emergency Preparedness and are not sold or otherwise disposed of (except disposed of by destruction under Customs supervision or by exportation or sale to other visiting forces personnel) unless, prior to the sale or other disposition, the goods are accounted for by the importer or owner and customs duty is paid in respect of the goods.

1 subheadings · 1 tariff items

Household furniture and furnishings for a seasonal residence, excluding construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence; Tools and equipment for the maintenance of a seasonal residence; The foregoing, on condition that: (i) the goods are imported by a person who is not a resident of Canada and who owns or leases for not less than three years a residence in Canada for seasonal use, other than a time-sharing residence, trailer or mobile home;(ii) the person is entitled to only one importation under this tariff item;(iii) the goods are for the personal use of that person or their family and are not for any commercial, industrial or occupational purpose; (iv) the goods are owned, possessed and used by that person or their family before their first arrival in Canada to occupy the seasonal residence;(v) the goods are not sold or otherwise disposed of in Canada for at least one year after the date of their importation; and(vi) the goods accompany the seasonal resident at the time of the seasonal resident's first arrival in Canada to occupy the seasonal residence or, if not imported at the time of first arrival in Canada, are, at that time, described and listed on a customs accounting document as goods to follow.

1 subheadings · 1 tariff items

The following for use at a meeting or convention by a foreign organization (excluding a Canadian branch of such an organization), that is a corporation with a head office outside of Canada or an association that is not incorporated and no member of that association is a resident of Canada: Banners, flags, papers, shields, stand decorations, backdrops and other decorations;Identification badges;Information bulletins, booklets, programs and memoranda relating to the meeting or convention or to products displayed at the meeting or convention;Lapel buttons, billfolds, keycases, pens, pencils, corsages, T-shirts, scarves, mugs, jewellery, badges and other souvenirs and official paraphernalia;Printing plates, rolls, cylinders, matrices, moulds, exposed positive or negative films and other goods for the production of advertising matter relating to the meeting or convention;Stationery, paper clips, pens, pencils and other office supplies (not including office machines); on condition that:(i) the meeting or convention is not open to the Canadian public at large;(ii) the foreign organization maintains suitable records as required for the administration of this tariff item; and(iii) goods imported for free distribution or sale if not so distributed or sold are exported immediately after the meeting or convention.

1 subheadings · 1 tariff items

Non-commercial film, exposed or processed while a resident is abroad, and one set of prints therefrom, and non-commercial video tape recorded while a resident is abroad, imported by the resident solely for personal use and not for any business or occupational purpose and, on the resident's return to Canada, are in the possession of the resident or form part of the baggage of the resident;Commercial Canadian film, exposed abroad by a Canadian resident using Canadian equipment, not developed or processed except to the extent necessary for testing the quality of the exposed film, and commercial Canadian video tape recorded by a Canadian resident using Canadian equipment, except if:(a) with respect to the resident:(i) it is impracticable to employ a resident in exposing the film or recording the video tape and the person employed is either a technical specialist or the employment is of a casual nature; or (ii) the person is required to be employed in order to comply with the law of the country in which the exposing of the film or the recording of the video tape is carried out;(b) with respect to the equipment:(i) it is impracticable to obtain Canadian equipment;(ii) the equipment used is a replacement for Canadian equipment that has become defective during the exposing of the film or the recording of the video tape; or(iii) the equipment used is an aircraft, vessel or a vehicle rented in the country in which the exposing of the film or the recording of the video tape is carried out.

1 subheadings · 1 tariff items

Coffins or caskets: (a) containing the remains of a person who died abroad; or (b) imported by a funeral director, who does not normally reside in Canada or carry on business in Canada, to transport the remains of a non-resident who died in Canada, where the funeral service and burial or cremation take place outside Canada.

1 subheadings · 1 tariff items

Representational gifts that are articles presented by a donor acting in the capacity of a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision thereof, to a donee acting in the capacity of the Governor General, the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, in the course of an official visit by the donee outside Canada or presented by a donor in the course of an official visit to Canada.

1 subheadings · 1 tariff items

A live specimen of the mongoose family, including Galidia, Galidictis, Mungotictis, Salanoia, Suricata, Herpestes, Helogale, Donogale, Atilax, Mungos, Crossarchus, Liberiictics, Ichneumia, Bdeogale, Rhynchogale, Cynictis, Paracynictis and Cryptoprocta, unless the Minister of Public Safety and Emergency Preparedness is satisfied, in accordance with the written advice of the Canadian Wildlife Service, that the specimen is imported for breeding, study or exhibition purposes, in confinement, by zoological institutions approved by the Canadian Wildlife Service; A live bird of the Starling family (Sturnidae), other than (a) the European Starling (Sturnus vulgaris) and the Chinese Talking or Hill Mynah (Gracula religiosa), or (b) Rothschilds or Bali Mynah (Leucopsar rothschildi) for propagation purposes; Any other non-game bird, other than (a) a domestic bird of a kind kept for food purposes, (b) a bird intended solely for exhibition in a public zoological park, or (c) a bird intended solely to be kept in confinement in a cage or to be used for purposes of public entertainment; Aigrettes, egret plumes or so-called osprey plumes and the feathers, quills, heads, wings, tails, skins, or parts of skins of wild birds, either raw or manufactured, other than (a) the feathers or plumes of ostriches, the plumage of the English pheasant, the Indian peacock, birds imported alive, or of wild birds of groups recognized as game birds in an Act of Parliament or of the legislature of a province relating to game under which an open season is provided, or (b) specimens imported, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, for any museum or for scientific or educational purposes; Base or counterfeit coins; Used or second-hand mattresses or materials therefrom, other than (a) mattresses imported under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00, 9808.00.00 or 9810.00.00, or (b) materials from used or second hand mattresses, when imported after having been cleaned and fumigated, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, accompanied by such certificates as are designated by the Minister of Public Safety and Emergency Preparedness; Reprints of Canadian copyrighted works and reprints of British copyrighted works that have been copyrighted in Canada; Goods manufactured or produced wholly or in part by prison labour; Goods mined, manufactured or produced wholly or in part by forced labour or child labour as those terms are defined in section 2 of the Fighting Against Forced Labour and Child Labour in Supply Chains Act; Smoke screen apparatus for use on motor vehicles or on vessels of Chapter 89; Used or second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made, other than motor vehicles (a) imported under tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9807.00.00, 9808.00.00 or 9810.00.00, (b) imported by a settler on the settler's first arrival but not entitled to be classified under tariff item No. 9807.00.00, (c) forfeited or confiscated for any offence under the Customs laws, or the laws of any province of Canada, (d) left by bequest, (e) imported from the United States, (f) imported from Mexico (i) in the 2009 or 2010 calendar year, if the motor vehicles are not less than ten years old, (ii) in the 2011 or 2012 calendar year, if the motor vehicles are not less than eight years old, (iii) in the 2013 or 2014 calendar year, if the motor vehicles are not less than six years old, (iv) in the 2015 or 2016 calendar year, if the motor vehicles are not less than four years old, (v) in the 2017 or 2018 calendar year, if the motor vehicles are not less than two years old, or (vi) on or after January 1, 2019; Used or second-hand aircraft of all kinds, other than aircraft (a) classified under tariff item No. 9803.00.00 or 9810.00.00, civil aircraft of heading 88.01 or 88.02, or aircraft engaged solely in international traffic, (b) forfeited or confiscated for any offence under any Act of Parliament relating to customs, the Air Regulations or an Act of the legislature of any province, (c) imported by the Department of National Defence for military purposes, or (d) imported from the United States; White phosphorus matches; Any goods, in association with which there is used any description that is false in a material respect as to the geographical origin of the goods or the importation of which is prohibited by an order made under the Trade-marks Act.

1 subheadings · 1 tariff items

Firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition and components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, in this tariff item referred to as prohibited goods, but does not include the following:(a) prohibited goods imported by(i) a public officer in the course of the public officer's duties or employment,(ii) an individual on behalf of and under the authority of a police force, the Canadian Forces, a visiting force or a department of the Government of Canada or of a province, or(iii) a non-resident or an individual belonging to a class of non-residents who, at the time of importation, has the benefit of an exemption under subsection 97 (1) or (2) of the Firearms Act;(b) prohibited goods imported by a business that holds a licence authorizing it to acquire and possess those goods, or prohibited goods that are being shipped in transit through Canada by a business that does not carry on business in Canada;(c) prohibited goods, or any class of prohibited goods, that, under regulations made by the Governor in Council, are exempted from the provisions of this tariff item;(d) any weapon that, under subsection 84(3) of the Criminal Code, is deemed not to be a firearm;(e) any firearm, other than a restricted firearm or a prohibited firearm, imported by(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm,(ii) an individual who holds a licence to acquire and possess that kind of firearm, who is a resident of Canada and who acquired the firearm outside Canada, or(iii) an individual who is a resident of Canada and who did not acquire the firearm outside Canada;(f) any restricted firearm imported by;(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm and an authorization to transport,(ii) an individual who holds a licence to acquire and possess that kind of firearm and an authorization to transport, who is a resident of Canada and who acquired the firearm outside Canada, or(iii) an individual who is a resident of Canada, who holds an authorization to transport and who did not acquire the firearm outside Canada;(g) any prohibited firearm, imported by an individual who is a resident of Canada, who holds an authorization to transport and who did not acquired the firearm outside Canada;(h) arms, ammunition, implements or munitions of war, army, naval or air stores and any articles deemed capable of being converted into any such things or made useful in the production of any such things, imported with a permit issued under section 8 of the Export and Import Permits Act;(i) arms, military stores, munitions of war and other goods eligible for entry under tariff item No. 9810.00.00 or 9811.00.00; and(j) arms, military stores, munitions of war, or classes thereof, that under regulations made by the Governor in Council, are exempted from the provisions of this tariff item.For the purposes of this tariff item,(a) "firearms" and "weapon" have the same meaning as in section 2 of the Criminal Code;(b) "automatic firearm", "licence", "prohibited ammunition", "prohibited device", "prohibited firearm", prohibited weapon, restricted firearm and "restricted weapon" have the same meanings as in subsection 84(1) of the Criminal Code;(c) "public officer" has the same meaning as in subsection 117.07(2) of the Criminal Code;(d) "authorization to transport", "business", "carrier" and "non-resident" have the same meanings as in subsection 2(1) of the Firearms Act; and(e) "visiting force" has the same meaning as in section 2 of the Visiting Forces Act.

1 subheadings · 1 tariff items

Books, printed paper, drawings, paintings, prints, photographs or representations of any kind that (a) are deemed to be obscene under subsection 163(8) of the Criminal Code, (b) constitute hate propaganda within the meaning of subsection 320(8) of the Criminal Code, (c) are of a treasonable character within the meaning of section 46 of the Criminal Code, or (d) are of a seditious character within the meaning of sections 59 and 60 of the Criminal Code; Writings, signs, visible representations or audio recordings that constitute terrorist propaganda within the meaning of subsection 83.222(8) of the Criminal Code; Posters and handbills depicting scenes of crime or violence; or Photographic, film, video or other visual representations, including those made by mechanical or electronic means, or written material, that are child pornography within the meaning of section 163.1 of the Criminal Code.

1 subheadings · 1 tariff items