

All goods entering Canada, even those imported temporarily, are subject to duties and taxes (including the goods and services tax/harmonized sales tax ( GST/ HST)) on their full value, unless there is specific legislation in place that will entirely or partially relieve the importer of this obligation. Guidelines and general information Generalġ. Appendix D: Information required regarding applications made by letter for the cold weather testing program.

Appendix C: Temporary importation of goods in response to an emergency.Appendix B: Goods and Services Tax ( GST/ HST) Relief.Appendix A: Additional requirements for non-resident and resident vessels in Canada for storage or repair.Period of importation - GST/ HST relief.Goods and services Tax/Harmonized Sales Tax ( GST/ HST).Goods for sale or spare parts for repair services.Other government department requirements.It also identifies those circumstances where temporarily imported goods are entitled to full or partial relief of the goods and services tax/harmonized sales tax ( GST/ HST). This memorandum outlines the conditions under which goods may qualify for duty-free entry under tariff item No. 9993.00.00 of the Schedule to the Customs Tariff. This document contains updated contact information for Appendix C - Temporary Importation of Goods in Response to an Emergency. Note: This memorandum replaces the published Maversion in order to rectify the telephone number listed in Appendix C.
