Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00

Note: Memoranda marked "Non-CBSA" may contain outdated information.

ISSN 2369-2391

Ottawa, October 23, 2024

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This memorandum outlines and explains the provisions of tariff item Number 9810.00.00 of the Customs Tariff.

Plain language summary

Target audience: Designated foreign countries, military services agencies and institutions eligible to import goods into Canada under tariff item Number 9810.00.00.
Key content: Importation of tobacco and other goods for personal use; importation of materials for North American Aerospace Defense Command (NORAD) activities; importation of vehicles and equipment for joint U.S.-Canada waterfowl surveys; importation of goods for U.S. preclearance offices located at Canadian airports; list of eligible countries and military service agencies.
Keywords: Tariff item Number 9810.00.00, imports, military service agency, customs, airport preclearance, joint waterfowl survey, NORAD, CARM.

Updates made to this D-memo

This D-memo has been updated to:

Include a link to onboarding support documentation of the CARM Client Portal (CCP), and to the CARM webpage, under Related links
Include a link to the CARM Web page under the Related Links section
Provide contemporary information in respect to CARM
Update Appendix B – List of certain countries that are designated for the purposes of Tariff Item Number 9810.00.00 of the Customs Tariff

Definitions

Designated

Means designated pursuant to paragraph 132(1)(g) of the Customs Tariff Act.

Goods

Means goods described in tariff item Number 9810.00.00.

Tariff item Number 9810.00.00

Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council
Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.

Guidelines

Tobacco products

1. Individual members of a designated visiting force, including civilian employees and dependants, are entitled to tobacco products on a monthly quota basis, i.e., 1,000 cigarettes, 100 cigars, or 2 lbs. of tobacco per person under tariff item Number 9810.00.00.

2. The quota for tobacco products is extended to dependants 18 years of age and over (in some provinces, 19 is the required age) and the release of these products requires that:

In the case of importation on behalf of a unit, the Chief of Operations of the Canada Border Services Agency (CBSA) will be advised of the name and rank of the authorized officer designated by the visiting force authority to make such importation along with the number of persons, including dependants, on whose behalf he will be authorized to import.
Where no unit exists, importations by individual members of a force will be on the basis of an individual authorization in their favour signed by the authorized representative of the force and limited to importations for the individuals and their dependants. Letters of authorization, signed by the visiting force authority, will contain the names of the dependants and are to be in the possession of the individual so authorized for presentation to customs. These letters of authorization are subject to renewal the first day of April each year.

Importation of other goods for personal use

3. Refer to Memorandum D21-4-3: Visiting Forces Personnel—Tariff Item Number 9827.00.00 for information on goods imported by members of designated visiting forces for personal or household use.

NORAD films, slides, and recordings

4. Films, slides and recordings that are the property of the United States government are often dispatched from North American Aerospace Defense Command (NORAD) headquarters to various radio and television stations in Canada for broadcasting in connection with NORAD activities. Such goods are to be reported and accounted for to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures.

5. Classification under tariff item Number 9810.00.00 free of duties and taxes, requested by the broadcasting station concerned will be accepted provided an exemption certificate in the following form is available for review at the request of the CBSA officer at the time of importation of the goods:

I certify that the articles and materials herein referred to are imported on behalf of the North American Aerospace Defense Command (NORAD) in Canada and are to remain the property of the Government of the United States and are not for resale or gift.
Signed by authorized representative of NORAD

6. At the time of return of the articles and materials to the United States, it will be the responsibility of the broadcasting station to prepare Form BSF831: Exporter Reporting Application Form for presentation to the CBSA at the point of departure from Canada. This application form is used by entities who wish to register for the export reporting of commercial goods from Canada. The form is completed and submitted to the Commercial Registration Unit to register for either export reporting of goods via the Canadian Export Reporting system (CERS) or G7-EDI export reporting. The exporter subsequently must still electronically report the goods to be exported within legislated reporting timeframes.

7. Commercial goods to be exported to the United States are exempt from reporting due to a written collaborative arrangement between Canada and the United States. No-declaration-required (NDR) 9 or (NDR) 1 may apply, depending on the goods, control status and their value.

Joint waterfowl surveys

8. Vehicles and equipment imported by the United States Bureau of Sport Fisheries and Wildlife on joint waterfowl surveys with the Canadian Wildlife Service of Environment Canada are to be admitted on Form BSF865: Exception Temporary Admission Permit - Commercial, without payment of security. Form BSF865: Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal. For more information, refer to Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit.

9. Consumable goods for use in the survey which are owned by the United States Bureau are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures. Goods will be admissible under tariff item Number 9810.00.00, free of customs duty and goods and services tax (GST), on the Commercial Accounting Document (CAD), with the officer in charge of the party signing the certificate as shown under section 2 from Appendix A as the authorized representative of the United States government. The certificate must be available for review at the request of the CBSA officer at the time of importation of the goods.

10. Wildlife officers engaged in joint waterfowl surveys will carry letters of identification issued by the Director, United States Bureau of Sport Fisheries and Wildlife.

United States preclearance offices at airports

11. Goods for official use imported for the United States Customs, Immigration, and Agriculture preclearance offices located at various airports in Canada are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures.

12. Goods will be admissible under tariff item Number 9810.00.00, free of duties and taxes, provided that a signed certificate as shown under section 1 from Appendix A is completed. When a Commercial Accounting Document is submitted, the importer must retain the certificate, which must be available for review at the request of the CBSA officer at the time of importation of the goods.

Canadian government importation

13. Goods purchased by Canadian government departments, Canadian government agencies, or Canadian armed forces are not eligible for importation under tariff item Number 9810.00.00

Appendix A: Certificates

Section 1

I certify that the articles and materials described in this certificate or in invoice number are being imported by or on behalf of (name of designated government department, agency, office or military unit) and are to remain the property of the government of (name of designated foreign country) and are not for resale, gift or other distribution.

Name and title of authorized official
Telephone and fax numbers
Mobile number and email address
Signature and date (day/month/year)

Section 2

I certify that the articles and materials described in this certificate or in invoice number are being imported on behalf of (name of designated foreign country) by (name of designated military service agency or institution) for the personal use of or consumption by nationals of that country who are employed in defence establishments of that country in Canada.

Name and title of authorized official
Telephone and fax numbers
Mobile number and email address
Signature and date (day/month/year)

Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00

1. The following countries are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff:

Albania, Republic of
Antigua and Barbuda
Australia
Austria, Republic of
Azerbaijani Republic
Bangladesh, People’s Republic of
Barbados
Belgium
Belize
Benin, Republic of
Botswana, Republic of
Brunei Darussalam
Bulgaria, Republic of
Cameroon, Republic of
Côte d’Ivoire, Republic of
Czech Republic
Denmark
El Salvador, Republic of
Estonia, Republic of
Ethiopia, Federal Democratic Republic of
Finland, Republic of
France
Georgia, Republic of
Germany
Ghana
Greece
Guyana, Republic of
Hungary, Republic of
Iceland
India
Israel
Italy
Jamaica
Japan
Kazakhstan, Republic of
Kenya, Republic of
Korea, Republic of
Kuwait, State of
Latvia, Republic of
Lithuania, Republic of
Luxembourg
Macedonia, former Yugoslav Republic of
Malawi, Republic of
Malaysia
Moldova, Republic of
Nepal, Kingdom of
Netherlands
New Zealand
Nicaragua, Republic of
Niger, Republic of the
Nigeria, Federal Republic of
Norway
Oman, Sultanate of
Pakistan
Poland, Republic of
Portugal
Romania
Sierra Leone, Republic of
Singapore, Republic of
Slovak Republic
Slovenia, Republic of
Spain, Kingdom of
Sri Lanka
Sudan, Republic of the
Swaziland, Kingdom of
Sweden, Kingdom of
Tanzania, United Republic of
Thailand, Kingdom of
Trinidad and Tobago
Turkey
Uganda, Republic of
Ukraine
United Arab Emirates
United Kingdom
United States of America
Uzbekistan, Republic of
Venezuela, Republic of
Zambia, Republic of
Zimbabwe, Republic of

2. The following military service agencies are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff:

German Air Force Tactical Training Command, Goose Bay, Labrador, Newfoundland
Post Exchanges - Aircraft Control and Warning (AC & W) Sites authorized by the Minister of National Revenue
Royal Air Force Detachment, Goose Bay, Labrador, Newfoundland
United States Military Services Agencies at Goose Bay Airport, Labrador, Newfoundland
United States Property Accountability Office, Headquarters ADC Detachment Number 1, Ottawa, Ontario

References

Consult these resources for further information.

Applicable legislation

Customs Tariff Act, Part 4, paragraph 132.(1)(g)
Customs Tariff, tariff item Number 9810.00.00
Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions (Tariff Item Number 9810.00.00) Regulations (SOR/98-57)
Order Designating Certain Countries and Military Service Agencies for the Purposes of Tariff Item Number 9810.00.00 (SOR/98-40)
Regulations Designating Certain Countries for the Purposes of Tariff Item Number 9810.00.00, 1999-1 (SOR/99-234)
Order in Council P.C. 1997-2029, December 29, 1997
Order in Council P.C. 1997-2011, December 29, 1997

Related D memoranda

Superseded D memoranda

D21-3-1 dated October 21, 2024

Issuing office

Trade Policy Division
Trade Programs and Anti-dumping Directorate
Commercial and Trade Branch

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Date modified:: 2024-10-23

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