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United Nations Remission Order (C.R.C., c. 1320)

Regulations are current to 2022-07-25

SCHEDULE(s. 2)

Revenue Exemption or PrivilegeConditionsProcedure
  • 1 Exempt from the excise stamp tax on official cheques.

  • (a) When such cheques are drawn on official funds of the United Nations.

  • (b) Cheques issued against personal accounts are subject to the excise stamp tax.

  • 2 Exempt from customs duties, including the consumption or sales tax, and from prohibitions and restrictions on imports and exports in respect of articles imported or exported by the United Nations for its official use.

  • (a) Articles which have been admitted free under these Regulations and which have been in the use and possession of the importer in Canada for a period of at least one year may be sold or disposed of in Canada without payment of duty and taxes. Otherwise they shall be subject to the ordinary provisions of the Customs Tariff and the Excise Tax Act.

  • (b) Official use means use to advance the objects of the United Nations and not enuring to the financial benefit of the importer or any other individual.

  • (i) Upon execution of the usual import and export entries as required.

  • (ii) The following statement should be endorsed by the importer on customs entries where applicable: “Free under provisions of the Privileges and Immunities (International Organizations) Act”.

  • 3 Exempt from any prohibition or restriction on import, export, use or sale of its publications, printed matter, films and sound recordings, and exempt from customs duties and excise taxes in respect thereof.

Publications, printed matter, films, and sound recordings may be imported, exported, used or sold without payment of customs duty, sales or excise taxes.

  • (i) Upon execution of the usual import and export entries as required.

  • (ii) Import entries should bear the endorsement outlined in section 2, where applicable.

  • 4 When goods are purchased under appropriate certificates from manufacturers or wholesalers who are licensed under the Excise Tax Act, the United Nations should, under Article II, section 8 of the schedule to the Privileges and Immunities (International Organizations) Act, be eligible to claim for the remission or refund of the excise tax and/or the consumption or sales tax on goods imported or purchased in Canada for the official use of the United Nations as a body.

Provided, however, that any article which is exempted from these taxes, other than publications, printed matter, films or sound recordings shall be subject thereto at existing rates if sold or otherwise disposed of in Canada within a period of one year from the date of purchase, and the vendor shall be liable for such tax.

  • (i) Such exemption is to be effected by remission or refund where the United Nations is making taxable purchases, for official use, of goods on which such taxes have been charged or are chargeable. A senior officer or authorized agent should, when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of the United Nations and that exemption is properly allowable under provisions of the Privileges and Immunities (International Organizations) Act.

  • 5 The United Nations shall have the right to use codes and to dispatch and receive its correspondence by courier or in bags which shall have the same immunities and privileges as diplomatic couriers and bags.

Nothing in this section shall be construed to preclude the adoption of appropriate security precautions to be determined by agreement between the United Nations and the Government of Canada.

When any despatch bag or package arrives in Canada addressed to the United Nations or to any of the senior officials of the United Nations which, from such examination as can be made thereof without breaking the seal, shall appear to contain only official documents, it shall be forwarded with detention by the customs authorities direct to the official to whom addressed.

 
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