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Courier Imports Remission Order (SI/85-182)

Regulations are current to 2024-10-30 and last amended on 2022-10-01. Previous Versions

Courier Imports Remission Order

SI/85-182

FINANCIAL ADMINISTRATION ACT

Registration 1985-10-16

Order respecting the remission of customs duties, sales and excise taxes on certain imported goods transported into Canada by courier services

P.C. 1985-2955 1985-10-03

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17Footnote * of the Financial Administration Act, is pleased hereby to revoke the Courier Imports Remission Order, made by Order in Council P.C. 1982-197 of 21st January 1982Footnote ** and, considering that it is in the public interest to do so, is pleased to substitute therefor, the annexed Order respecting the remission of customs duties, sales and excise taxes on certain imported goods transported into Canada by courier services.

Short Title

1 This Order may be cited as the Courier Imports Remission Order.

  • SI/92-128, s. 2(F)

Interpretation

2 In this Order,

cannabis product

cannabis product has the same meaning as in section 2 of the Excise Act, 2001; (produit du cannabis)

courier

courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail; (messager)

goods

goods, with the exception of a publication or book classified under tariff item No. 9812.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, does not include

  • (a) alcoholic beverages, cannabis products, vaping products, cigars, cigarettes and manufactured tobacco;

  • (b) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff and goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff; and

  • (c) books, newspapers, magazines, periodicals and other similar publications where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and is not so registered; (marchandises)

vaping product

vaping product has the same meaning as in section 2 of the Excise Act, 2001. (produit de vapotage)

  • SI/86-101, s. 1
  • SI/88-18, s. 2
  • SI/92-128, s. 3
  • SI/98-21, s. 2
  • 2018, c. 12, s. 103
  • 2022, c. 10, s. 100
Previous Version

Application

3 This Order does not apply to

  • (a) imported goods that are purchased from a retailer in Canada and shipped to the purchaser directly from a place situated out of Canada;

  • (b) imported goods that are purchased or ordered through or from an address, a post office box or a telephone number in Canada; or

  • (c) goods that are imported by a person other than the person in Canada who ordered or purchased the goods.

  • SI/92-128, s. 4

Remission

4 Subject to section 5, remission is granted of the customs duties and excise taxes paid or payable in respect of imported goods, other than goods imported from Mexico or the United States, that are transported by courier and have a value for duty of $20 or less.

Previous Version

4.1 Subject to section 5, remission of the following is granted in respect of goods imported from Mexico or the United States that are transported by courier:

  • (a) the customs duties paid or payable, if the goods have a value for duty of $150 or less; and

  • (b) the excise taxes paid or payable, if the goods have a value for duty of $40 or less.

Condition

5 If the benefit of remission is not received at the time of importation, the remission granted under section 4 or 4.1 is granted on the condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods for which remission is claimed.

Previous Version

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