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Value of Imported Goods (GST/HST) Regulations (SOR/91-30)

Regulations are current to 2020-10-05 and last amended on 2012-06-29. Previous Versions

Value of Imported Goods (GST/HST) Regulations

SOR/91-30

EXCISE TAX ACT

Registration 1990-12-18

Value of Imported Goods (GST/HST) Regulations

P.C. 1990-2739 1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing the manner of determining the value of goods imported in certain circumstances.

 [Repealed, SOR/2002-277, s. 9]

Interpretation

  •  (1) In these Regulations,

    Act

    Act means the Excise Tax Act; (Loi)

    Canadian customs waters

    Canadian customs waters means Canadian customs waters within the meaning of the Vessel Duties Reduction or Removal Regulations; (eaux douanières canadiennes)

    carrier media

    carrier media means goods capable of storing software; (support de transmission)

    month

    month[Repealed, SOR/99-321, s. 2.]

    process

    process, in respect of any goods, includes the adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods; (traitement)

    qualifying vehicle

    qualifying vehicle has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations; (véhicule admissible)

    remaining duties payable

    remaining duties payable, in respect of any goods, means the total of all customs duties, excise duties and excise taxes (other than tax under Part IX of the Act) in respect of the goods to the extent that they have not been remitted, removed, relieved or reduced; (droits à payer)

    software

    software means instructions or data to be processed by data processing equipment; (logiciel)

    value for duty

    value for duty means value for duty within the meaning of the Customs Act; (valeur en douane)

    vessel

    vessel means a vessel within the meaning of the Vessel Duties Reduction or Removal Regulations. (navire)

  • (2) For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.

  • SOR/99-321, s. 2
  • 2012, c. 19, s. 47

Prescribed Manner

 For the purpose of subsection 215(2) of the Act, the value of goods described in item 19, 22, 25, 28, 29, 34, 37, 50, 51, 55 or 56 of the schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations, or, in the case of goods imported by a non-resident person, in item 4, 10, 13, 45 or 48 of that schedule, and imported in circumstances in which the terms and conditions of those Regulations are met or, if those Regulations do not apply, in which those terms and conditions (other than any respecting security) would be met if those Regulations applied, shall be determined by the formula

(1/60 × A × B) + C

where

A
is the value for duty of the goods;
B
is the number of months during which the goods remain in Canada; and
C
is the remaining duties payable in respect of the goods.
  • SOR/99-321, s. 3

 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported temporarily in circumstances where section 3 of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula

(1/120 × A × B) + C

where

A
is the value for duty of the vessel;
B
is the number of months during which the vessel remains in Canadian customs waters; and
C
is the remaining duties payable in respect of the vessel.

 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported temporarily in circumstances where paragraph 11(a) of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula

(1/50 × A × B) + C

where

A
is the value for duty of the vessel;
B
is the number of months during which that paragraph applies in respect of the vessel; and
C
is the remaining duties payable in respect of the vessel.

 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported temporarily in circumstances where paragraph 11(b) of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula

(1/100 × A × B) + C

where

A
is the value for duty of the vessel;
B
is the number of months during which that paragraph applies in respect of the vessel; and
C
is the remaining duties payable in respect of the vessel.

 For the purposes of subsection 215(2) of the Act, the value of a vessel that is imported in circumstances where section 13 or 14 of the Vessel Duties Reduction or Removal Regulations applies shall be determined by the formula

A + B

where

A
is the value of the repairs or modifications done to the vessel and in respect of which section 13 or 14 of those regulations applies; and
B
is the remaining duties payable in respect of the vessel.

 For the purposes of subsection 215(2) of the Act, where any carrier media on which software is stored is imported in circumstances in which tax has or will become payable by the importer in respect of any supply made in Canada to that importer of the right to use that software, the value of the carrier media shall be determined by the formula

A – B

where

A
is the value for duty of that carrier media and software; and
B
is the value of that software.

 For the purposes of subsection 215(2) of the Act, the value of a locomotive or miscellaneous railway equipment imported in circumstances where customs duties are partially remitted under Order in Council P.C. 1953-18/894 shall be determined by the formula

(1/120 × A × B) + C

where

A
is the value for duty of the locomotive or railway equipment, as the case may be;
B
is the number of months during which the locomotive or railway equipment, as the case may be, remains in Canada; and
C
is the remaining duties payable in respect of the locomotive or railway equipment, as the case may be.

 For the purposes of subsection 215(2) of the Act, the value of railway rolling stock imported for use in international service in circumstances where the Railway Rolling Stock (International Service) Remission Order No. 4 applies and the rolling stock is temporarily diverted (within the meaning of that Order) shall be determined by the formula

A + B

where

A
is the value of the monthly rental charge for the rolling stock; and
B
is the remaining duties payable in respect of the rolling stock.

 For the purposes of subsection 215(2) of the Act, the value of railway rolling stock that is imported in circumstances where code 2338 of Schedule II to the Customs Tariff applies, and that becomes subject to customs duties by reason of the temporary use of the rolling stock in Canada, shall be determined by the formula

(A × B) + C

where      

A
is the average monthly rental charge for the rolling stock;
B
is the number of months during which the temporary use in Canada continues; and
C
is the remaining duties payable in respect of the rolling stock.

 For the purposes of subsection 215(2) of the Act, except where any of sections 3 to 11 apply, the value of goods imported in circumstances where customs duties, excise duties or excise taxes (other than tax under Part IX of the Act) are reduced, removed, relieved or remitted under an Act of Parliament, or under a regulation or remission order made under an Act of Parliament, shall be determined by the formula

A + B

where

A
is the value for duty of the goods; and
B
is the remaining duties payable in respect of the goods.

 For the purpose of subsection 215(2) of the Act, if

  • (a) goods (referred to in this section as “exported goods”) have been exported for the purpose of processing them,

  • (b) goods (referred to in this section as “processed goods”) are imported for the first time after that processing and are accompanied by evidence satisfactory to the Minister that they are the exported goods in their processed state or that they incorporate the exported goods,

  • (c) the exported goods were not last imported in circumstances

    • (i) in which tax, calculated on a value determined under these Regulations (other than this section and sections 8 and 12), was payable,

    • (ii) in which the goods were prescribed goods under a provision of the Non-Taxable Imported Goods (GST/HST) Regulations, other than paragraphs 3(j) and (k),

    • (iii) in which a person was entitled under section 215.1 of the Act to claim a rebate in respect of the goods, or

    • (iv) if the goods were last imported before 1991, in which either

      • (A) tax under Part VI of the Act was not payable on the goods, or

      • (B) relief from the payment of, or a refund or remission of, that tax was provided,

      on the condition that the goods be exported within a certain period, and

  • (d) where a supply has been made of the exported goods or the processed goods

    • (i) outside Canada,

    • (ii) to a recipient entitled under section 252 of the Act to claim a rebate in respect of the supply, or

    • (iii) in circumstances in which the supply was included in Part V of Schedule VI to the Act,

    the processed goods are not being imported for the first time after that supply was made,

the value of the processed goods shall be determined by the formula

A +B

where

A
is the value of the processing, including the value of any goods that were added to the exported goods, and
B
is the remaining duties payable in respect of the processed goods.
  •  SOR/99-321, s. 4
  • SOR/2002-277, s. 10

 For the purpose of subsection 215(2) of the Act, where

  • (a) a bus or aircraft (referred to in this section as “the conveyance”) is, on a particular day, imported temporarily by a lessee of the conveyance under a lease with a non-resident lessor with whom the lessee is dealing at arm’s length,

  • (b) the conveyance is exported on or before the earlier of

    • (i) the day that is 24 months after the particular day, and

    • (ii) the day on which the lease is terminated,

  • (c) if the conveyance is imported more than once, the cumulative number of months in the periods throughout which the conveyance is held in Canada by the lessee under a lease with the lessor does not exceed 24, and

  • (d) on request made in writing to the Minister before the particular day, the lessee obtained written authorization from the Minister to determine the value of the conveyance under this section, subject to any terms and conditions that may be specified in the authorization,

the value of the conveyance shall be determined by the formula

(1/60 × A × B) + C

where

A
is the value for duty of the conveyance,
B
is the number of months in the period beginning on the particular day and ending on the day the conveyance is first exported after the particular day, and
C
is the remaining duties payable in respect of the conveyance.
  • SOR/99-321, s. 4

 For the purpose of subsection 215(2) of the Act, the value of a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act, that is exported within 30 days after the importation and that was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days is determined by the formula

(A × B) + C

where

A
is
  • (a) if the qualifying vehicle is described in any of subheading Nos. 8703.21 to 8703.90 and 8711.20 to 8711.90 of the List of Tariff Provisions set out in the schedule to the Customs Tariff,

    • (i) in the case of a truck, sport utility vehicle, minivan or van, $300,

    • (ii) in the case of a motorhome or similar vehicle, $1,000, and

    • (iii) in any other case, $200, and

  • (b) in any other case, $300;

B
is the number of weeks during which the qualifying vehicle remains in Canada; and
C
is the remaining duties payable in respect of the qualifying vehicle.
  • 2012, c. 19, s. 48

RELATED PROVISIONS

  • — SOR/99-321, s. 5

      • 5 (1) Section 1 is deemed to have come into force on April 1, 1997.

      • (2) Subsections 2(1), (2) and (4) are deemed to have come into force on December 31, 1990.

      • (3) Subsection 2(3) is deemed to have come into force on April 1, 1991.

      • (4) Section 3 applies to goods imported after November 26, 1997 except that, with respect to goods imported before January 1, 1998, the reference to “Temporary Importation (Excise Levies and Additional Duties) Regulations” in the portion of section 3 of the Regulations before the formula, as enacted by section 3, shall be read as a reference to “Temporary Importation Regulations”.

      • (5) Section 13 of the Regulations, as enacted by section 4, applies to goods that are released after March 1991.

      • (6) Section 14 of the Regulations, as enacted by section 4, applies to importations of conveyances in respect of which tax under Division III of Part IX of the Excise Tax Act becomes remittable after November 4, 1991.

  • — 2012, c. 19, s. 48(2)

      • 48 (2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.

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