hs code for lcd monitors free sample

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May112015FRONT COVER ASSEMBLY, WITH LCD TP SPK FPC RECEIVER ASSEMBLY, ASAHI GLASS,H30-U10 (SPARE PARTS FOR MOBILE PHONES) (MATERIHong KongChennai Air CargoPCS350747,7152,136

Oct202014FRONT COVER ASSEMBLY, WITH LCD TP SPK FPC RECEIVER ASSEMLY,ASAHI GLASS,H30-U10 (SPARE PARTS FOR MOBILE PHONES) (MATERIAHong KongChennai Air CargoPCS3052,1831,739

Flexport’s import and export data is sourced from US Census statistical records. Figures represent imports to the United States from other countries and exports from the United States to other countries. Read more about HS Codes here.

The Lcd display import export trade sector contributes significantly to the overall GDP percentage of India. No wonder, the port is booming in this sector and at Seair, we better understand how to benefit you from this welcome opportunity. We comprehend the fact that the majority of import firms are active in sourcing distinct ranges of products including raw materials, machinery, and consumer goods, etc. Hence, we provide comprehensive import data solutions as well as export data solutions for broad categories of import trading firms and export trading firms too.

Our Lcd display import data and export data solutions meet your actual import and export requirements in quality, volume, seasonality, and geography. Alongside we help you get detailed information on the vital export and import fields that encompass HS codes, product description, duty, quantity, price, etc. The export import data from Seair paves the way for successful partnerships that generate profit for business from both the local and global precincts.

This is in response to your letter, dated December 02, 2008, to the National Commodity Specialists Division of U.S. Customs and Border Protection (“CBP”) in which you requested a binding ruling, on behalf of Optrex America, Inc., on the tariff classification of certain liquid crystal display (“LCD”) modules under the Harmonized Tariff Schedule of the United States (“HTSUS”). Your request was forwarded to this office for a response. In reaching this decision, we reviewed the product samples and schematics included with the submission.

The “A” prefix modules are LCD character displays used in automobiles. They contain drive circuitry capable of illuminating segments, characters or icons, but require an external microprocessor to instruct the drive circuitry to turn on or off. Model A-55362GZU-T-ACN is an automotive LCD radio display with message center capacity for Bluetooth connection status, climate control, a clock, and a compass. It contains approximately 25 segment-style characters, most of which display a full range of numbers and letters, and 50 permanently etched icons. The display measures approximately 7 inches in length, 2.5 inches in height, and 1 mm in thickness. Model A-55361GZU-T-ACN is an automotive LCD message display with radio, climate, and other limited display capabilities. It contains approximately 72 segment-style characters, most of which are capable of displaying a full range of numbers and letters, and 60 permanently etched icons. The display measures approximately 7 inches in length, 2.75 inches in height, and 1 mm in thickness.

The “T” prefix modules are thin-film transistor (“TFT”) LCD graphic displays for monitors of various types. As imported, the devices are not complete monitors; they contain drive circuitry, but lack a controller chip or card required to process signals. Models T-51863D150J-FW-A-AA and T-55336D175J-FW-A-AAN also lack an external power supply. Model T-51440GL070H-FW-AF is a 7 inch, 480 x 234 color display for automobile entertainment monitors. It is composed of a TFT cell, driver integrated circuits (“ICs”), a timing controller IC, a backlight unit, an inverter DC/DC converter, and a video circuit. Model T-51863D150J-FW-A-AA, is a 15 inch, 1034 x 768 XGA color display for monitors used in aviation and marine applications. It is composed of a TFT cell, driver ICs, a control circuit, a backlight unit, and a DC/DC converter. Model T-55336D175J-FW-A-AAN, is a 17.5 inch, 1280 x 768 WXGA color display for monitors used in medical and aviation applications. It is composed of a TFT cell, driver ICs, a control circuit, a backlight unit, and a DC/DC converter.

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"). GRI 1 provides, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes[.]" In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.

8531Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof:

9013Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof:

LCDs are prima facie classifiable in the following HTSUS headings: 8528, which provides for monitors and projectors not incorporating television reception apparatus; 8531, which provides for electric sound or visual signaling apparatus; and 9013, which provides for liquid crystal devices not provided for more specifically in other headings. By the terms of heading 9013, HTSUS, CBP first considers classification in headings 8528 and 8531, HTSUS. If an LCD does not meet the terms of those headings, it is classified in heading 9013, HTSUS. See Sharp Microelectronics Technology, Inc. v. United States, 932 F.Supp. 1499 (Ct. Int’l. Trade 1996), aff’d, 122 F.3d 1446 (Fed. Cir. 1997). See also Headquarters Ruling Letter (“HQ”) 959175, dated November 25, 1996.

You submit that the “A” prefix LCD character modules are classified in subheading 8531.20.00, HTSUS, as “Electric sound or visual signaling apparatus …: Indicator panels incorporating liquid crystal devices (LCD’s).”

Heading 8531, HTSUS, provides, in relevant part, for “Electric sound or visual signaling apparatus … other than those of heading 8512 or 8530.” The heading is a “use provision” subject to Additional U.S. Rule of Interpretation 1(a), which states that “[a] tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.” See HQ 951288, dated July 7, 1992.

It is well established that only those LCDs which are limited by design and/or principal use to “signaling” are classifiable in heading 8531, HTSUS. See Optrex America, Inc. v. United States, 427 F. Supp. 2d 1177 (Ct. Int’l Trade 2006), aff’d, 475 F.3d 1367 (Fed. Cir. 2007) (“Optrex”). See also, HQ H02661, dated July 8, 2008, HQ H012694, dated August 31, 2007, and HQ H003880, dated March 27, 2007. In Optrex, the Court of International Trade (“CIT”) explained that to be classified as an indicator panel incorporating LCDs under heading 8531, HTSUS, “the article must belong to the class or kind of merchandise that is principally used to display limited information that is easily understood by the person viewing it.” Optrex, 427 F. Supp. 2d at 1198. Further, the CIT accorded the “80 character rule” – guidance developed by CBP to determine whether a character display module is principally used for signaling – “some deference” under Skidmore v. Swift & Co., 323 U.S. 134 (1944), as a reasonable interpretation. According to the 80 character rule, if a character display module can display no more than 80 characters, then, in the absence of any information to the contrary, it is deemed to belong to the class or kind of merchandise that is principally used for signaling. Optrex, at 1199.

In addition, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) to heading 8531 are fairly descriptive and restrictive as to the type of “signaling” indicator panels and the like must perform in order to be classified in that provision. EN 85.31 states, in relevant part:

(D) Indicator panels and the like. These are used (e.g., in offices, hotels and factories) for calling personnel, indicating where a certain person or service is required, indicating whether a room is free or not. They include:

In Optrex, the court classified LCD segmented character modules with permanently etched icons capable of displaying no more than 80 characters, and containing drive circuitry, in heading 8531, HTSUS, as signaling apparatus. See Optrex, 427 F. Supp. 2d at 1199, aff’d, 475 F.3d 1367 (Fed. Cir. 2007). The instant “A” prefix LCD character modules are similarly operationally limited to performing signaling functions. They contain permanently etched icons that display, in 80 characters or less, limited information of the type an automobile driver would easily understand, e.g., velocity in miles per hour, the time, the temperature, music controls, etc. Moreover, they include the drive circuitry necessary to illuminate a particular segment, character or icon in the LCD based on signals transmitted from an external microprocessor. The functions performed by these modules are akin to those performed by the products listed as exemplars in the ENs to heading 8531. As such, we conclude that the “A” prefix modules are classified in heading 8531, HTSUS, as signaling apparatus.

You submit that the “T” prefix TFT graphic display modules are classified in subheading 9013.80.70, HTSUS, as “Liquid crystal devices not constituting articles provided for more specifically in other headings; …: Other devices, appliances and instruments: Flat panel displays other than for articles of heading 8528, except subheadings 8528.51 or 8528.61 [of a kind solely or principally used in an automatic data processing (“ADP”) system of heading 8471].” As noted above, an LCD can only be classified in 9013, HTSUS, if it is not more specifically described elsewhere, namely, in heading 8528, HTSUS, as monitors, or in heading 8531, HTSUS, as signaling apparatus.

Heading 8528, HTSUS, provides, in pertinent part, for “Monitors and projectors, not incorporating television reception apparatus.” To be classified as a monitor, a device must be capable of accepting, processing, and transmitting video or ADP signals. The subject modules cannot be classified as monitors because, as imported, they lack the necessary circuitry to accept, process, and transmit a video or ADP signal. The modules are also beyond the scope of heading 8531, HTSUS, which provides for signaling apparatus, because their use is not limited to that of signaling. That is, if connected to the appropriate controller circuitry, they can display an unlimited number of images. Accordingly, we turn to heading 9013, HTSUS.

Heading 9013, HTSUS, provides, in pertinent part, for “Liquid crystal devices not constituting articles provided more specifically in other headings.” LCDs of heading 9013, HTSUS, can be classified under one of two subheadings: 9013.80.70 or 9013.80.90. Subheading 9013.80.70, HTSUS, provides for: “Other devices, appliances and instruments: Flat panel displays other than for articles of heading 8528, except subheadings 8528.51 or 8528.61 [of a kind solely or principally used in ADP system of heading 8471].”

The “T” prefix modules are flat panel displays for use in monitors of heading 8528, HTSUS. You did not provide sufficient evidence to show that the modules are “for” articles of subheadings 8528.51 (of a kind solely or principally used with an ADP system) or 8528.61 (projection monitors). Accordingly, the exception to subheading 9013.80.70, HTSUS, does not apply. We conclude that the modules are classified in subheading 9013.80.90, HTSUS, as: “Liquid crystal devices not constituting articles provided for more specifically in other headings; …: Other devices, appliances and instruments: Other.”

By application of GRI 1, the “A” prefix LCD modules, models A-55362GZU-T-ACN, A-55361GZU-T-ACN, are classified in heading 8531, specifically in subheading 8531.20.00, HTSUS, which provides for “Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Indicator panels incorporating liquid crystal devices (LCD’s) for light emitting diodes (LED’s).” The 2009 column one, general rate of duty is Free.

By application of GRI 1, the “T” prefix TFT graphic display modules, models T-51440GL070H-FW-AF, T-51863D150J-FW-A-AA, and T-55336D175J-FW-A-AAN, are classified in heading 9013, specifically in subheading 9013.80.90, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” The 2009 column one, general rate of duty is 4.5 percent ad valorem.

Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts/.

Among industry classification systems, Harmonized System (HS) Codes are commonly used throughout the export process for goods. The Harmonized System is a standardized numerical method of classifying traded products. It is used by customs authorities around the world to identify products when assessing duties and taxes and for gathering statistics.

The HS is administrated by the World Customs Organization (WCO) and is updated every five years. It serves as the foundation for the import and export classification systems used in the United States and by many trading partners.

The HS assigns specific six-digit codes for varying classifications and commodities. Countries are allowed to add longer codes to the first six digits for further classification.

The United States uses a 10-digit code to classify products for export, known as a Schedule B number, with the first six digits being the HS number. There is a Schedule B number for every physical product, from paper clips to airplanes. The Schedule B is administered by the U.S. Census Bureau’s Foreign Trade Division.

You will need both the U.S. Schedule B number and the foreign country’s version of the HS code for your product during the export process. You use it to:

The Census Bureau offers a free, widely used online Schedule B search tool that can help you classify your products. The Schedule B search tool is the most commonly used method for classifying products. The site provides training resources to help you better identify for your Schedule B number, as well as contact information for assistance.

If your product is difficult to classify, the Customs Rulings Online Search System (CROSS) database can help you find its Schedule B code. CROSS contains official, legally binding rulings from other exporters’ and importers’ requests for Schedule B codes. Use this database to determine whether other exporters or importers requested a ruling on the same or a similar product and, if so, what that ruling was.

Shipping multiple items as a set: For the most part, determining a product’s Schedule B code is straightforward. For example, an unassembled bicycle that is sold in a box containing the bicycle frame, handlebars, pedals, and seat is classified as a bicycle (because the item is sold as one unit) and not as several different components. Some sets, however, are harder to classify. Rule 3 of the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule addresses composite goods, mixtures, and items that are sold in a set. The GRI has established a three-step process for determining the Schedule B code in such situations; the introduction to the official Schedule B publication contains the relevant passage.

Textiles/Apparel shipped as a set:The rules that govern Schedule B codes for textiles and apparel sets are unique. Refer to GRI Chapter 50, Note 14 for more information.

To determine what the HS Code for your product is in another country, you can use a lookup tool in a foreign tariff database, such as the Customs Info Database.

You’ll also discover if any tariff or anti-dumping duties apply. For example, a quick search of HS code 0203.29.023 will reveal that fresh, chilled, or frozen swine exported to Japan is subject to a tariff under the Japan-Australia Economic Partnership Agreement (JAEPA).

The Consignee or Importer is responsible for determining the HS Code suitable for the country of import. It may be that the shipper defines the HS Code for export, but this is not the most appropriate code for the customs entry on the import. A good customs broker, such as ICE, will be able to advise appropriate HS Codes for your cargo. Alternatively, you can visit the following website to classify your cargo: https://ftaportal.dfat.gov.au/

As the HS Code system is used by over 200 countries, there are variations of how the Code is used. This is why using the correct digits can sometimes be difficult. It is a good idea to consult customs authorities directly or engage an expert freight forwarder and customs broker for advice as to the correct code.

Different countries, however, may add further digits to detail commodities in more detail without amending the first six digits. In the United States, for instance, ten-digit codes are used in what they call the Harmonized Tariff Code Schedule (HTS). They use an additional four-digit code referred to as the ‘Schedule B number’, thereby creating a 10-digit code.

The shipping industry is currently experiencing restrictions due to the 2021-22 stink bug season (see our stink bug season guide for further information).

Certain HS Codes are affected during this time. This is because the regulations around this season are designed to target high-risk cargo whilst avoiding perishables or items that may be damaged by fumigation. Goods affected during this season are classified into three sections, namely:

It is important to identify the categories of goods by reference to the HS Codes. Even if your goods are exported from a non-risk country, but manufactured in a country that is affected, your goods will need to be treated.

The Harmonised System is governed by international conventions, administered by the WCO. This is an intergovernmental organisation headquartered in Belgium established to discuss, develop and promote modern systems of customs. The WCO has attempted to provide a uniform interpretation of the HS Code in its Explanatory Notes.

The Harmonised Systems Committee represents States who’ve signed up to use the HS Code system. They make decisions on how to classify items, settle disputes and update the HS system every five to six years. The WCO have resolved disputes such as;

For the first time in Australian legal history, the HS Code was looked at by the High Court of Australia in February 2020 in its examination of customs tariff law.

In 2017, a company called Pharm-A-Care Laboratories applied for a review of a decision made by the Australian Customs Service in relation to the classification of pastilles or gummies containing vitamins and certain weight loss gummies. Pharm-A-Care argued that these kinds of gummies should be classified as “medicaments” under HS Code 3004. But Customs argued they should be classified as “food preparations” under 2106 or “sugar confectionary” under code 1704.

This case study demonstrates how important tariff classifications can be for importers. Vitamins and weight loss supplements that were marketed as chewable gummies are classified as “medicaments”.  The result is these goods can now be imported duty-free.

It is important to engage expert customs brokers to determine if the HS Code on your commercial invoice is correct. Our in-house customs brokers at ICE Cargo can determine if:

Should you have any further questions regarding HS Codes and how they are used, please contact an ICE team member on 1300 227 461 or request a quote below.

You’ll also discover if any tariff or anti-dumping duties apply. For example, a quick search of HS code 0203.29.023 will reveal that fresh, chilled, or frozen swine exported to Japan is subject to a tariff under the Japan-Australia Economic Partnership Agreement (JAEPA).

The Consignee or Importer is responsible for determining the HS Code suitable for the country of import. It may be that the shipper defines the HS Code for export, but this is not the most appropriate code for the customs entry on the import. A good customs broker, such as ICE, will be able to advise appropriate HS Codes for your cargo. Alternatively, you can visit the following website to classify your cargo: https://ftaportal.dfat.gov.au/

As the HS Code system is used by over 200 countries, there are variations of how the Code is used. This is why using the correct digits can sometimes be difficult. It is a good idea to consult customs authorities directly or engage an expert freight forwarder and customs broker for advice as to the correct code.

Different countries, however, may add further digits to detail commodities in more detail without amending the first six digits. In the United States, for instance, ten-digit codes are used in what they call the Harmonized Tariff Code Schedule (HTS). They use an additional four-digit code referred to as the ‘Schedule B number’, thereby creating a 10-digit code.

The shipping industry is currently experiencing restrictions due to the 2021-22 stink bug season (see our stink bug season guide for further information).

Certain HS Codes are affected during this time. This is because the regulations around this season are designed to target high-risk cargo whilst avoiding perishables or items that may be damaged by fumigation. Goods affected during this season are classified into three sections, namely:

It is important to identify the categories of goods by reference to the HS Codes. Even if your goods are exported from a non-risk country, but manufactured in a country that is affected, your goods will need to be treated.

The Harmonised System is governed by international conventions, administered by the WCO. This is an intergovernmental organisation headquartered in Belgium established to discuss, develop and promote modern systems of customs. The WCO has attempted to provide a uniform interpretation of the HS Code in its Explanatory Notes.

The Harmonised Systems Committee represents States who’ve signed up to use the HS Code system. They make decisions on how to classify items, settle disputes and update the HS system every five to six years. The WCO have resolved disputes such as;

For the first time in Australian legal history, the HS Code was looked at by the High Court of Australia in February 2020 in its examination of customs tariff law.

In 2017, a company called Pharm-A-Care Laboratories applied for a review of a decision made by the Australian Customs Service in relation to the classification of pastilles or gummies containing vitamins and certain weight loss gummies. Pharm-A-Care argued that these kinds of gummies should be classified as “medicaments” under HS Code 3004. But Customs argued they should be classified as “food preparations” under 2106 or “sugar confectionary” under code 1704.

This case study demonstrates how important tariff classifications can be for importers. Vitamins and weight loss supplements that were marketed as chewable gummies are classified as “medicaments”.  The result is these goods can now be imported duty-free.

It is important to engage expert customs brokers to determine if the HS Code on your commercial invoice is correct. Our in-house customs brokers at ICE Cargo can determine if:

Should you have any further questions regarding HS Codes and how they are used, please contact an ICE team member on 1300 227 461 or request a quote below.

“Nice overview of elements of a commercial invoice. I was glad to see the interesting note on the whether or not to include HS numbers. This is coming up more and more with clients.”

Correctly applied, HS numbers can help ensure your exports make it through customs without delay and get delivered to their final destinations, which can help you get paid faster. However, as the reader noted, while most businesses consider it a best practice to include HS numbers on their commercial invoices, there are certain situations where including a HS number could actually backfire.

The first six digits of the HS are called the international level and are uniform for all countries that agree to the Harmonized System. Individual countries have the authority to add to the HS system to create 10-digit codes based on their individual taxes and needs. (Some countries use eight-digit codes; others use 12-digit codes. For the sake of our example, we’ll assume a 10-digit code.) Any digits beyond those six are country specific and could be different for every country.

Let"s say, for example, that I export parts for umbrellas. In the United States, they are identified by the HS number 6603.20.3000. If I’m exporting these to Germany, and I complete the commercial invoice using all 10 digits of that code, the German importer’s paperwork will be rejected—in Germany, the correct number is 6603.20.0000.

As you can see below, the 6603.20.3000 HS number in the U.S. is for parts, trimmings and accessories made for hand-held umbrellas chiefly used for protection against rain. The Shipping Solutions Product Classification Wizard shows the complete listing for this item including the Section XII description, Chapter 66 description, and the individual number description:

It also allows me to map the U.S. HS number against the HS database for any other country such as Germany. Here’s what the data input screen looks like:

Finding an appropriate HS Number for your products is not always easy. As you review the Schedule B or Harmonized Tariff Schedule codes of the U.S., you"ll sometimes find that more than one number is a potential match for one of your products. In addition to referring to the Section and Chapter and Classification notes, you may need to refer to Customs rulings related to your products or, if you"re still unsure, ask Customs for a binding ruling. (Check out John Goodrich"s great article on best practices for determining product classifications.)

Because classification isn"t always easy, the process may result in some disagreement between you and your customer. They may have some very valid reasons why they think you should use a different HS number than the one you are using. Or they may simply want you to use a number that will provide a lower duty rate. If you know—or believe—an HS number is incorrect and proceed to use it anyway, you’re committing fraud. Ultimately, it is your responsibility to use the correct code no matter the circumstance.

Not including an HS number on your export invoice allows you to avoid this conflict. However, this doesn’t mean you can leave it off all your export paperwork. For example, you need to provide a 10-digit Schedule B or HTS code for your products in order to file your electronic export information (EEI) through the Automated Export System (AES). If you’re relying on a third party like your freight forwarder to file through AES, you must make sure you provide correct information on your Shipper’s Letter of Instruction so they can file correctly.

Fortunately, software programs like Shipping Solutions automate the process of creating your export paperwork and use best practices when printing HS numbers and other important export data on the various export forms. Shipping Solutions knows which forms need six digits, which need 10, and which documents don"t need any HS numbers at all.

HTS Code :9102.12.80The subject articles are identified as SEAC Screen Computers/Scuba Dive Watch Computers which include part number 1600008000524A with a black and white screen, part number 1600008000525A with a black and blue screen, and part number 1600008000538A with a black and red screen. You stated that the Scuba Dive Watch Computer “displays depth, time and relevant diving information during the scuba dive.” The dive watch computer contains a liquid crystal display (LCD) screen, an adjustable backlight, and is battery operated. The subject article is designed to be worn on the wrist and is water resistant up to 100 meters. The case and the case back of the watch are composed of stainless steel and the watch strap/band is made of rubber. The dive watch computer is covered with a rubber protector. The Scuba Dive Watch Computer manages a watch mode and three dive modes that include scuba, free diving, and gauge. The watch component features a 12/24 clock with minutes and seconds, a second time setting, an option to switch between primary and secondary time, a calendar, a stopwatch, a countdown, and an alarm. The scuba mode provides management of recreational dive profiles with a Bühlmann ZHL-16C decompression algorithm for 1 or 2 mixes (air, Nitrox, and mixes with O2% concentrations up to 99%). The free diving mode displays dive/surface time and current/maximum depth. The gauge mode features a depth gauge and stopwatch for managing the dive profiles independently. The Scuba Dive Watch Computer is a multi-function device that contains time keeping/watch components and measuring components. The device displays time, depth, and diving information during the scuba dive.[1]

Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.

By clicking "Find Related HS Code" button above, you can find 6 digits universal HS Code (which is valid for almost all countries in the world) and declarable codes for EU, UK, USA, Japan, China, India and Turkey (e.g. 10 digits TARIC code for EU countries or HTSUS code for USA) of "scuba dive watch computers".

Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the united states onl

Alcoholic beverage samples (each sample containing not more than 300 milliliters if a malt beverage, not more than 150 milliliters if a wine and not more than 100 milliliters if any other alcoholic beverage) to be used in the united states only for solici

All the information, data and documents are provided by ETCN only for your reference. ETCN promises to collect and edit them in due care but shall not be liable for their correction and accuracy. In case of any discrepancy, official versions and interpretations shall prevail.

The Integrated Database (IDB) contains time series of the tariffs applied by WTO members and acceding economies to imports from other WTO members. Data are provided at the most detailed product level (usually the eight to ten digit product level or tariff line code). The database also contains import statistics, including the value and volume of imports by country of origin and by tariff line. This internal database cannot be accessed outside of the WTO. Find out more.

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. 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).

1. 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. As of January 1, 1998, with the introduction of the simplified Customs Tariff, the customs duty portion of various regulations, remission orders and tariff items was incorporated into tariff item No. 9993.00.00 and the Temporary Importation (Tariff item No. 9993.00.00) Regulations were issued.

2. The amendments to the Customs Tariff resulted in the deletion of some tariff headings and subheadings that had provided full or partial relief from the GST/HST (taxes paid or payable under Division III of Part IX of the Excise Tax Act). The Department of Finance has indicated that, in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under section 1 of Schedule VII to the Excise Tax Act for goods classified under headings 98.12 and 98.19, and subheadings 9823.60, 9823.70 and 9823.80, will continue for those goods as if those headings and subheadings still existed. These provisions are:

(a) Former heading 98.12 – Publications of the United Nations or the North Atlantic Treaty Organization or any of their specialized agencies; books received from free lending libraries abroad, subject to return under Customs supervision within sixty days.

(b) Former heading 98.19 – Goods imported for a period not exceeding six months for the purpose of display at a convention or a public exhibition at which the goods of various manufacturers or producers are displayed.

9823.10 – Professional equipment necessary for carrying out the business activity, trade or profession of a business person who qualifies for temporary entry pursuant to Chapter 16 of the North American Free Trade Agreement or Chapter K of the Canada-Chile Free Trade Agreement

3. In addition, the pieces of legislation listed below, while amended to remove any references to customs duty relief, continue to provide tax relief, including relief of the GST/HST:

4. Questions regarding the GST/HST treatment of temporarily imported goods should be submitted to the address provided in paragraph 136 of this memorandum.

5. For the purposes of this memorandum, references to "importer" are meant to include, where appropriate, an agent representing the importer. The term "agent" is to be administered according to the guidelines laid out in Memorandum D1-6-1, Authority to Act as an Agent.

6. Generally, all goods being imported temporarily, as long as they are not being imported for sale, for lease, or for further manufacturing or processing, will qualify for customs duty-free entry under tariff item No. 9993.00.00.

8. If the goods are customs duty-free when classified in Chapters 1 to 97 and they are not entitled to relief of the GST/HST, the importer should classify the goods under their applicable tariff item in Chapters 1 to 97, rather than tariff item No. 9993.00.00, (i.e., permanently import the goods) as there would be no benefit to using tariff item No. 9993.00.00. Rather, the importer would be restricted by the conditions of the tariff item.

9. Even though the goods will only be imported temporarily, the inspecting Canada Border Services Agency (CBSA) Officer must take into consideration whether the goods are prohibited, restricted, or controlled. Detailed information pertaining to these subjects is contained in Memoranda D9 series, Prohibited Importations, D18 series, Excise Goods and D19 series, Acts and Regulations of Other Government Departments.

10. Some goods, even though they are only being imported temporarily, are subject to other government department (OGD) requirements and cannot be released by the CBSA until all the necessary inspections are completed, and any required documents or certificates are produced. For example, veterinary certificates for horses, import permits for certain classes of goods, and Schedule VII Declaration of Importation of a Vehicle For Exhibition, Demonstration, Evaluation, Testing or Special Purposes declarations for vehicles imported for exhibition, demonstration, evaluation or testing.

12. Goods imported for sale or as spare parts for repair services are not eligible under tariff item No. 9993.00.00, even when there is a reasonable expectation that some of the goods will not be sold and the unsold units will be exported or the parts will not be used and the unused parts will be exported. Examples of goods imported for sale are posters, T-shirts and CDs imported by a touring company for sale during their performances, or goods imported for sale at trade shows or conventions. An example of spare parts for repair services is computer parts imported by a service technician who is unsure of the cause of the problem.

13. An exception is made for spare parts imported for the purpose of racing. These parts qualify for full relief of the GST/HST under the provisions of Item 38 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations when they are imported by a non-resident.

(b) the bonded warehouse procedure may be used for the facility where the goods will be sold or repaired (information on this procedure is contained in Memorandum D7-4-1, Duties Relief Program).

15. The importer cannot document the goods on a Form E29B, Temporary Admission Permit, or an A.T.A Carnet or a C.P.D. Canada/Chinese Taipei Carnet (hereafter referred to as Carnets) at the time of importation and then, at the time the unsold balance of the goods or the unused spare parts are exported, account for the portion of the goods that remain in Canada on a Form B3-3.

16. The importer may be entitled to a refund of any customs duties paid on the goods imported for sale or to be used as spare parts if they are not sold, used or damaged in Canada, and they are exported from Canada. Additional information on the drawback process is contained in Memorandum D7-4-2, Duty Drawback Program.

17. There is no provision in the Excise Tax Act that allows for a rebate of the GST/HST paid on the unsold goods or the spare parts exported from Canada. Where the importer is a GST/HST registrant, an input tax credit would generally be claimed for the GST/HST paid on importation. Information on input tax credits and registering for the GST/HST is available from the contact identified in paragraph 136.

18. Where the importer is the lessee, i.e., the goods are leased by the importer and imported for the importer"s own use, the goods may qualify under tariff item No. 9993.00.00. Where the importer of the goods is or will be the lessor, i.e., where the goods will be leased or sub-leased by the importer to another party after the goods are imported, the goods do not qualify under tariff item No. 9993.00.00.

19. For the purposes of tariff item No. 9993.00.00, the term "further manufacturing or processing" does not include "repair" but it does include "alteration". A "repair" is defined as a corrective maintenance activity that restores a good to its "as-finished" condition and goods temporarily imported to be repaired are eligible for customs duty relief under tariff item No. 9993.00.00. However, where the goods will be subjected to a process that goes beyond repair, i.e., the goods will be further manufactured or processed, the goods do not qualify under tariff item No. 9993.00.00.

20. Importers who want to temporarily import goods for further manufacturing or further processing should consider the CBSA"s Duties Relief and Drawback Programs. Information on these programs is contained in Memoranda D7-4-1, Duties Relief Program, D7-4-2, Duty Drawback Program and D7-4-3, NAFTA Requirements for the Duty Drawback and the Duty Relief Programs.

21. At the time of importation, the importer must specify what the goods will be used for while in Canada. For example, the bill of lading on a package might read "Commercial samples for display at the Canadian National Exhibition in Toronto" or an importer may orally declare that a horse will be running in races at different racetracks in Ontario and Quebec.

22. At the time of importation, an officer will review the intended use of the goods, as specified by the importer, and decide whether or not the number of goods being imported is reasonable. If, in the opinion of the officer, the quantity of goods is such that the importer may not intend to export the goods, they do not qualify under tariff item No. 9993.00.00. The goods must then be imported under a tariff item in Chapters 1 to 97 and the applicable duties and taxes paid. For example:

(a) A sales representative declares that 30 pairs of shoes are being imported temporarily to solicit orders from various retailers in the province of Saskatchewan. If, in the opinion of the inspecting officer, the 30 pairs of shoes are sufficiently different in kind, quality or colour to preclude their being imported for sale, the amount may be deemed to be reasonable and the shoes will qualify under tariff item No. 9993.00.00.

(b) A freelance photographer travelling alone declares 40 blank videotapes, three video cameras of Japanese origin, 100 rolls of unexposed film, and four identical still cameras of German origin as being temporarily imported to film a sporting event. The amount of equipment appears unreasonable and the goods do not qualify for importation under tariff item No. 9993.00.00.

23. The purpose of the importation specified by the importer at the time of importation must clearly show that there is an intention to export the goods. Generally, consumable goods may not be imported under tariff item No. 9993.00.00. For example, fireworks imported for use in pyrotechnic competitions or rockets imported for use in satellite launches, do not qualify under tariff item No. 9993.00.00.

24. An exception is made for goods imported in response to an emergency or for testing by an approved organization. For example, fire suppressant foam imported for use in an emergency or nightgowns imported for flammability testing to meet CSA standards. Additional information regarding goods imported in emergencies is provided in paragraphs 65 and 92 through 95.

25. Goods imported under tariff item No. 9993.00.00 can only remain in Canada for a limited time, after which they must be exported, destroyed under CBSA supervision or duty paid. The legislation that relieves the GST/HST may further limit the importation period. For example, the legislation which provides academic regalia with relief of the GST/HST limits that relief to 30 days with no extensions. Further information on the importation period is contained in the section "Time Periods/Extensions".

26. To ensure that the temporarily imported goods are exported from Canada, the officer may require the importer to post a security deposit. Further information on security deposits is contained in the section "Security Requirements". Additional information regarding security specifically for residents" and non-residents" vessels is provided in paragraph 78 and Appendix A.

27. Vessels may only be imported under tariff item No. 9993.00.00 when they are imported for specific purposes, such as repair, overhaul, alteration, adjustment, storage, display at an exhibition of similar manufacturers, racing, testing, etc. For vessels which are temporarily imported for purposes other than those listed in the tariff item, please see the applicable memorandum, such as Memoranda D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents, D2-2-3, Importation of Goods by Seasonal Residents, D3-1-5, International Commercial Transportation, D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements or D3-5-7, Temporary Importation of Vessels.

28. As with other goods imported for repair, temporarily imported vessels which are imported into or remaining in Canada for repair, overhaul, alteration or adjustment are to be exported after the repair is complete. If the repair cannot be completed by the initial expiry date the importer or agent must contact the regional office to request a new expiry date. See the section "Time Periods/Extensions" in this memorandum for further information. Particularly for extensions beyond 18 months from the original date of entry, the importer/agent may be required to present documentation from the repair facility explaining why the extension is being requested and when the repairs will be completed.

29. If vessels are imported into or remain in Canada for storage, including vessels undergoing the work in the previous paragraph and where it is impossible or impracticable to export the vessel immediately after the work is completed, the vessel must be demobilized; vessels in storage must be removed from active service, and placed in a storage facility or area. Further, the vessel may not be used as a storage facility, as a temporary residence nor for any other purpose while it is in storage.

30. Non-residents" vessels which are imported under tariff item No. 9803.00.00 and are subsequently kept in Canada for repair or storage under tariff item No. 9993.00.00 at the end of the boating season or which are imported under tariff item No. 9993.00.00 for repair, storage, etc. may also be subject to additional administrative requirements. Please see Appendix A for additional information and requirements.

32. Where the goods qualify for customs duty-free entry under tariff item No. 9993.00.00, the next step is to decide whether they are fully or partially relieved of all or part of the GST/HST normally payable under Division III of Part IX of the Excise Tax Act "Tax on Imported Goods", or of the excise duties payable under sections 21.1 to 21.3 of the Customs Tariff. The GST/HST may be fully or partially relieved, or the goods may not be entitled to any relief of the GST/HST.

33. Appendix B, "Goods and Services Tax/Harmonized Sales Tax (GST/HST) Relief", has been developed as a reference tool to assist in determining whether the goods qualify for relief of the GST/HST. If the goods are not listed in the Index, they are probably subject to full GST/HST. However, some of the key words in the Index are generic, such as "Commercial Samples" and "Display, goods imported for the purposes of," so, while the exact goods may not be identified, they may be considered under a less specific key word.

34. If the goods are identified in the Index (for example, "Films"), further reference should be made to the descriptions contained in Appendix B that detail the following:

(a) Motion-picture films, slides, audio and videotapes and sound recordings devoid of advertising for use in sales meetings or staff training, or giving technical instructions to employees, when imported by non-residents. These goods may not be used for presentations to potential customers or the general public.

(b) Films, videotapes and slides of an instructive, informative or documentary nature, when consigned to social and service clubs, charitable organizations and other similar groups for entertainment purposes.

37. In addition to the CBSA documentation, the importer must present any documents or certificates required by other government departments as indicated in paragraphs 10 and 11.

38. To benefit from the preferential tariff treatment provided under a free trade agreement (FTA), the importer must provide a copy of the Certificate of Origin corresponding to the FTA, for the goods in question, or a declaration indicating that the Certificate of Origin is in the importer"s possession and will be presented upon request. (See also Memoranda D11-4-2, Proof of Origin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements.)

40. This documentation must be presented when the goods are reported, either at the time of importation or within five days, as allowed under release on minimum documentation, or maintained on file if the importer is an authorized Electronic Data Interchange (EDI) user. Otherwise, the importer may be required to post a security deposit. If the Certificate of Origin becomes available after the goods are reported, the importer may apply to the nearest CBSA office for a refund of any security deposit. A new Form E29B will be issued and the original Form E29B will be cancelled. See also Memoranda D11-4-2, Proof of Origin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements for information pertaining to casual goods.

41. The formal Certificate of Origin is not required for low value commercial goods. In lieu of a Certificate of Origin, the importer must have in his/her possession at the time of accounting, a Statement of Origin, completed by the exporter. For more information on the Statement of Origin and what constitutes "low value commercial goods", please consult Memoranda D11-4-2, Proof of Origin of Imported Goods and D11-4-14, Certification of Origin Under Free Trade Agreements.

42. Although a security deposit is not taken where the importer presents a Certificate of Origin, this does not preclude the goods from being documented on a Form E29B. The officer may require that the goods be documented on a Form E29B to ensure exportation. The accuracy or validity of the Certificate of Origin will become an issue and may impact the duties and taxes assessed if the goods are not exported.

44. The following table outlines the usual documentation requirements based on GST/HST treatment and whether the goods are customs duty-free or not, when classified in Chapters 1 to 97 of the Customs Tariff.

46. All references to the use of Form B3-3s in this memorandum are meant to include those importers authorized to submit their entries using the EDI system. EDI users should maintain copies of all supporting documentation on file and be prepared to present the documentation when requested to do so.

47. Goods that are imported temporarily to be repaired are usually documented on a Form E29B. However, they cannot be documented on a Carnet because the World Customs Organization"s international Customs Convention on the A.T.A. Carnet for the temporary admission of goods prohibits the use of a Carnet for this purpose.

48. If the goods are entitled to relief of the GST/HST, or any other tax under the Excise Tax Act, the appropriate authorization code identified in Appendix B must appear in field 26 of the Form B3-3 or in field 6 of the Form E29B. The regular 10-digit classification number applicable to the goods under Chapters 1 to 97 of the Customs Tariff must be determined and entered in field 27 on the Form B3-3 or in field 9 on the Form E29B. The "General List" on the Carnet should be sufficiently detailed to enable the goods to be classified if the goods are not exported. The first four digits of tariff item No. 9993.00.00, i.e., 9993, are entered in field 28 of the Form B3-3 or in field 6 of the Form E29B.

49. Importers who document their temporarily imported goods on Form B3-3s are cautioned that, for a period of four years, they must maintain proof that the goods qualified for the relief provision claimed, as well as proof that the goods were exported, destroyed under CBSA supervision, or consumed or expended under prescribed conditions.

50. Where goods are customs duty-free when classified in Chapters 1 to 97 of the Customs Tariff, and entitled to full relief of the GST/HST, there are exceptions to documenting the goods on a Form E29B or Carnet:

(g) Goods of Section 5.1 of Schedule VII of the Excise Tax Act which are imported temporarily as replacement goods, where the supply of the replacement goods and the repair or permanent replacement of the goods are supplied under warranty for no consideration, other than shipping and handling.

51. Temporarily imported goods that are customs duty free under Chapters 1 to 97 of the Schedule to the Customs Tariff and which are also eligible for GST/HST relief under the Non-taxable Imported Goods (GST/HST) Regulations, other than the goods that are eligible under paragraph 3(i), may be documented on a Form B3-3. Such goods include goods imported for the sole purpose of public exhibit by a public sector body under paragraph 3(c) and goods imported for the sole purpose of maintenance, overhaul or repair of those goods in Canada under paragraph 3(d).

52. Some goods that are eligible under these regulations may require additional documentation. For example, under paragraph 3(g) of the Regulations, "a print, an etching, a drawing, a painting, a sculpture or other similar work of art" must meet the requirements of subparagraphs 3(g)(i) through 3(g)(iii) to qualify. The importer must attach to or include the following declaration on the Form B3-3:

53. Goods that are eligible for GST/HST relief under the Goods Imported for Certification Remission Order are to be documented on a Form B3-3. The importer must maintain proof of export or, in the case of goods that are consumed or expended during the testing, copies of the testing results. Examples of goods that are consumed or expended during testing are chemical products, food products and goods imported for flammability and durability testing. The Temporary Importation (Tariff Item No. 9993.00.00) Regulations waive the requirement to produce evidence of exportation for goods that are consumed or expended during testing by an approved organization. A Form E15, Certificate of Destruction/Exportation, or a copy of the test results with a statement signed by a responsible individual attesting to the consumption or destruction of the goods in Canada while being tested or examined, must be available for review if requested. Special authorization code 87-1044 must be entered in field 26 of the Form B3-3 and, where necessary, "9993" must be entered in field 28.

54. The Foreign Organizations Remission Order, 1983, provides relief of GST/HST and excise taxes on equipment imported by a foreign organization holding a convention in Canada. The term "equipment" includes projectors, cameras, sound and lighting equipment, audio-visual equipment, typewriters or other office machinery imported exclusively for use in the conducting of the meeting or convention. A "foreign organization" is defined as a corporation whose head office is outside Canada or an association that is not incorporated and none of whose members are residents of Canada, but does not include a Canadian branch of any such association. The meeting or convention cannot be open to the general public. The equipment is imported under tariff item No. 9993.00.00 and the goods must be exported immediately after the conclusion of the meeting or convention.

55. The order also relieves the GST/HST and any excise taxes owing on souvenirs imported for free distribution, where the individual value exceeds CAN$25, and full or partial relief for official paraphernalia imported for sale, that are unsold or not given away during the convention or meeting as long as they are exported from Canada. For souvenirs valued at less than CAN$25 each, the GST/HST and excise taxes are relieved.

57. The GST/HST and any excise taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on official paraphernalia imported by a foreign organization and sold at the meeting or convention (i.e., not exported by the foreign organization) may be fully or partially relieved under certain conditions. The relief on the non-exported official paraphernalia will be equivalent to the percentage of non-residents officially in attendance at the meeting or convention provided that:

(a) the foreign organization maintains records of attendance at, and registration for, the meeting or convention and produces the records for inspection at any reasonable time on request of an officer employed in the administration of the Customs Act or the Excise Tax Act;

(b) any unsold official paraphernalia imported by the foreign organization for sale at the meeting or convention is exported immediately after the conclusion of the meeting or convention; and

59. At the conclusion of the convention or meeting, the importer must account for any goods that remain in Canada. The following table is provided to assist in completing the Form B3-3:

60. Temporarily imported goods entitled to relief of the GST/HST under the Scientific or Exploratory Expeditions Remission Order, and imported under tariff item No. 9993.00.00 are to be documented on a Form B3-3. Special authorization code 95-132 is entered in field 26. The 10-digit classification number applicable to the goods under Chapters 1 to 97 must appear in field 27 and, if necessary, "9993" is to be entered in field 28. To satisfy the time limit provisions of both the Temporary Importations (Tariff Item No. 9993.00.00) Regulations and theScientific or Exploratory Expeditions Remission Order, the time limit in field 18 of the Form B3-3 should reflect the anticipated completion date of the expedition to a maximum of two years from the date of entry.

61. Any goods previously imported under this remission order and currently documented on a Form E29B should be transferred to a Form B3-3, maintaining the authorized period of importation. The time limit in field 18 of the Form B3-3 must reflect the expiry date of the Form E29B.

The goods covered by this accounting document are for the sole use of non-residents of the (name of expedition), sponsored by (name of sponsoring organization) and they are not for resale, donation or other distribution to residents of Canada, and the sponsors have undertaken to make available to the government of Canada all information obtained in Canada as a result of the expedition"s field studies.

63. To extend the period of importation beyond two years, the importer must submit a Form B2, Canada Customs – Adjustment Request. Extensions will be granted for a maximum of two years at a time. The maximum period of customs duty relief is four years. At the end of the four years, the Form B2 seeking an extension will not have "9993" in field 28 and the customs duties must be paid for the goods. Under the Scientific or Exploratory Expeditions Remission Order, the Minister may grant extensions of the GST/HST relief for two years at a time as long as necessary to complete the expedition.

64. For additional information regarding CBSA clearance policy and procedures for foreign scientific or exploratory expeditions, including Marine Scientific Research (MSR), please see Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada.

65. When goods imported under the Goods for Emergency Use Remission Order are consumed or destroyed in response to the emergency they cannot be exported. The Temporary Importation (Tariff Item No. 9993.00.00) Regulations waives the requirement to provide proof of export for these goods. Where a Form E29B was completed at the time of importation, a Form B3-3 should be completed for any goods that will not be exported. Special authorization code 73-2529 is to be entered in field 26 and, where necessary, "9993" should be entered in field 28. A Form E15 or a statement signed by a responsible individual attesting to the consumption or destruction of the goods in Canada must accompany the Form B3-3. Examples of the types of goods that qualify are fire suppressant foams, bandages, medical supplies and food products. A "responsible individual" includes, but is not limited to, a chief of police, a fire chief, a municipal mayor, a representative of the provincial government or another individual charged with responsibility for directing the emergency counter measures. See also paragraphs 92 through 95.

66. Goods previously classified under tariff item No. 9819.00.00 are now classified under tariff item No. 9993.00.00. As noted in paragraph 2, the Department of Finance has indicated that, in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under section 1 of Schedule VII to the Excise Tax Act for goods classified under heading 98.19 will continue for those goods, as if the heading still existed. Former tariff item No. 9819.00.00 reads as follows:

Goods imported for a period not exceeding six months for the purpose of display at a convention or a public exhibition at which the goods of various manufacturers or producers are displayed.

67. Where the display goods are customs duty free when classified in Chapters 1 to 97, a security deposit is not required if the importer chooses to document the goods on a Form B3-3, with GST/HST Tax Status code 51 in field 35. The importer may also document the goods and post a security deposit, as provided for in paragraphs 44 through 49, 89 and 90.

68. Under Sections 5 and 5.1 of Schedule VII to the Excise Tax Act, replacement, including substitute, parts and goods sent to a particular person under a warranty arrangement qualify for GST/HST relief. However, these provisions do not apply where charges are made for the repair work, or the replacement part or good. In order to qualify under these provisions, the part or good must be supplied under a warranty for no consideration other than shipping and handling charges. Goods qualify for importation under tariff item No. 9993.00.00 when they are "on-loan" to a resident for use while the goods covered by a warranty are undergoing repair, or a permanent replacement is being sough