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Memorandum D8-2-4
Canadian Goods Abroad Program Emergency Repairs
This memorandum has been written to clarify the administration of the emergency repair provisions of subsection 101(2) of the Customs Tariff. This information was previously found in Memorandum D8-2-1, Canadian Goods Abroad.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (86 Kb) [help with PDF files]
Last modified: 2009-06-22
Summary
The conditions for obtaining full relief of the customs duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax (GST/HST), under the Canadian Goods Abroad provisions in subsection 101(2) of the Customs Tariff, are explained in this Memorandum. These provisions apply to aircraft, vehicles or vessels returned to Canada if the conveyance was repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada, and the repairs were necessary to ensure the safe return of the aircraft, vehicles or vessels to Canada.
References
| Issuing office | Trade Incentives and Refunds Unit |
| Headquarters file | 6565-0 |
| Legislative references | Customs Tariff, sections 80, 101 to 105; |
| Other references | |
| Superseded memoranda D | N/A |
