M7 - Requesting the Release of Goods Flashcards
What goods may be entered free of duty under tariff item 9993.00.00?
in general, all goods temporarily imported, as long as they are not being imported for sale, lease, further manufacturing or processing, may be entered free of duty under tariff item 9993.00.00;
What goods may be entered free of duty under tariff item 9993.00.00?
in general, all goods temporarily imported, as long as they are not being imported for sale, lease, further manufacturing or processing, may be entered free of duty under tariff item 9993.00.00;
What is required first before applying goods to Chapter 99?
before Chapter 99 can be considered, goods must first be classified in an item from Chapter 1 to 97 of the Custom Tariff;
What security amount is required for temporary imports?
when security is required, the maximum amount of security is equal to the amount of duties and taxes that would be payable if the goods remained in Canada;
What documents are goods temporarily imported on?
goods temporarily imported are documented on: an E29B; a B3; or both a B3 and an E29B; or an A.T.A. Carnet;
Where can you find special authority codes that allow for GST/HST relief?
Appendix B of D8-1-1 contains the special authorization codes that allow for GST/HST relief;
What happens when a E29B is cancelled ?
an E29B is cancelled and any security that was posted using cash or a certified cheque is refunded when the goods are exported within the proper time frame;
Who issues an A.T.A. Carnets?
carnets are issued by the Canadian Chamber of Commerce for goods exported from Canada or the Chamber of Commerce in most countries of export;
How long is a Carnet valid for and
carnets are valid for one year from the date of issue;
How long can display good enter Canada temporarily with duty / GST relief.
display goods may be imported for a maximum period of 18 consecutive months; however, they are only granted six months of GST/HST relief, with no possibility of an extension.
_______ GST/HST relief is provided for documentary films being imported temporarily for a social or service club and the maximum period of GST/HST relief is ________________.
Full; 12 months
The authority indicated in Field 6 of the E29B for specialized test equipment imported temporarily by the non-resident manufacturer of an article to be tested in Canada, for use in testing that article is
19-089Z1663
Under the commercial samples tariff, neither the country of origin nor the tariff treatment is relevant, as long as the goods are imported from Chile, Colombia, Costa Rica, CPTPP Country, Honduras, Korea, Mexico, Panama, Peru or the United States
True
A Canadian division of an American company qualifies as a foreign organization and may import goods such as banners, papers and Tshirts on a duty free basis for trade shows.
False
What methods of security posted for temporary import is acceptable?
Cash
Certified cheque
Bond accepted by CBsA
