Sports Goods of Tariff Item 9984.00.00
Memorandum D10-15-11

Ottawa, June 23, 2017

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In Brief

This memorandum has been updated in order to reflect True Sport Canada as the new certifying body for goods imported under special tariff classification provision 9984.00.00. The previous certifying body was the Canada Games Council.

This memorandum outlines the conditions and procedures for the importation of sports goods under tariff item No. 9984.00.00 of the Customs Tariff.

Legislation

Tariff item No. 9984.00.00 reads as follows:

"Goods certified by the True Sport Foundation as complying with the international competition standards applicable to the sport for which the goods are designed and as being required by an athlete exclusively for the purpose of training for or competing in an amateur competition of international calibre, including goods for testing athletes for doping control purposes, on condition that the goods are not sold or otherwise disposed of within two years of importation, unless sold or otherwise disposed of to persons who are entitled to import goods under this tariff item."

Guidelines and General Information

General Provisions

1. Goods imported under this tariff item number must comply with the following parameters in order to qualify for certification by the True Sport Foundation:

Certification

2. Sporting goods imported under the conditional duties relief of tariff item 9984.00.00 must be accompanied by certification provided by the True Sport Foundation, which is to include the following:

3. Certification is to be provided in duplicate, with an original signature and must be presented with each shipment of goods.

4. The date of issue of the certification must be within the six month period prior to the date of accounting of the goods with the Canada Border Services Agency (CBSA).

5. Each certificate is to be stamped duty paid by the CBSA at the time of accounting. After processing, the original certificate is to be retained with the customs office copy of the accounting document and the duplicate returned to the importer/owner with the receipt copy of the accounting document.

6. The serial or identification number of the goods, when applicable, must be filled in by the importer/owner on the certificate prior to the release of the goods.

7. Parts for eligible goods may be imported with a valid certificate.

Diversion

8. Once imported under tariff item 9984.00.00, the importer is responsible to ensure that the goods are not sold or disposed of to a person, or for use, not certified by the True Sport Foundation unless it is sold or disposed of to a person who could otherwise have qualified. This condition may be met by the signing of a written statement by the athlete, as shown below:

I certify that the sports goods listed on Certificate No. ___ will not be sold or otherwise disposed of within two years of the date of accounting at customs, unless sold or disposed of to a person who could otherwise have qualified to import them under tariff item 9984.00.00. (signature of athlete)

9. This statement is to be attached to the customs office copy of the accounting document. It does not replace the certificate mentioned in paragraph 2.

10. As per Section 32.2 of the Customs Act, if the good are diverted, a correction to the original declaration must be filed with the CBSA and any applicable duties and taxes paid.

11. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6, "Reason to believe" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.

Additional Information

12. Further details may be obtained from the True Sport Foundation Web site.

13. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.

14. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.

References

Issuing office:
Trade and Anti-dumping Programs Directorate
Headquarters file:
HS 9984.00
Legislative references:
Customs Tariff
Customs Act
Other references:
D11-6-6, D11-11-3
Superseded memorandum D:
D10-15-11 dated May 6, 2015
Date modified: