Ottawa, August 7, 2015
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- 1. References to the coloured sheets of the Form E29B have been deleted.
- 2. The address for submitting national standing security bonds has been changed.
- 3. This document also contains editing revisions which do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency organizational structure.
This memorandum outlines the administrative procedures related to Form E29B, Temporary Admission Permit. This form may be used to document goods qualifying for temporary importation into Canada.
An importer can also use an A.T.A. Carnet or a Canada/Chinese Taipei Carnet (Taiwan Carnet) to document temporarily imported goods. Details on the use and completion of these carnets can be found in Memorandum D8-1-7, Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods.
In some cases, temporarily imported goods are documented on Form B3-3, Canada Customs Coding Form. Details on when Form B3-3 is used instead of Form E29B can be found in the various memoranda identified in paragraph 1.
Table of Contents
Guidelines and General Information
1. Certain goods may be temporarily imported into Canada for a specified period, under conditions that are outlined in the following memoranda:
- (a) Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents;
- (b) Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada;
- (c) Memorandum D2-1-3, Temporary Importation of Wedding Presents, Engagement Rings, and Wedding Rings;
- (d) Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00;
- (e) Memorandum D2-2-3, Importation of Goods by Seasonal Residents;
- (f) Memorandum D2-3-4, Release of Personal Effects of Canadian Armed Forces Personnel;
- (g) Memorandum D2-4-1, Temporary Importation of Conveyances by Residents of Canada;
- (h) Memorandum D2-6-4, Travellers' Baggage Procedures;
- (i) Memorandum D3-1-5, International Commercial Transportation;
- (j) Memorandum D3-7-1,CBSA Marine Operations – Cargo Containers Used in International Service;
- (k) Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations;
- (l) Memorandum D8-1-9, Imported Demonstration Aircraft Remission Order;
- (m) Memorandum D19-12-1, Importation of Vehicles;
- (n) Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices;
- (o) Memorandum D21-3-1, Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions – Tariff Item No. 9810.00.00;
- (p) Memorandum D21-3-4, Remission of Customs Duties and Taxes on Automobiles Purchased in Canada by Certain Members of NATO
and British Commonwealth Armed Services; and
- (q) Memorandum D21-4-3, Visiting Forces Personnel Tariff Item No. 9827.00.00.
2. At the time of importation, the Canada Border Services Agency (CBSA) officer will first determine if the goods are prohibited, restricted or controlled. Detailed information on these subjects is contained in the memoranda D9 series and D18 series.
3. The officer will then confirm that all other government department (OGD) requirements have been met. Goods, even if they are being imported temporarily, 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 Transport Canada Schedule VII declarations for some vehicles (i.e., imported for exhibition, demonstration, evaluation, or testing). Detailed information on OGD requirements is contained in the D19 series.
Security Deposit Required
4. The officer must determine whether a security deposit is required to ensure that the goods are exported. Where the goods are eligible for full relief of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and the officer determines that the importer is low risk for non-compliance with the terms of the temporary importation, the goods may be released without a security deposit and documentation on a Form E29B or a Form B3-3, subject to any requirements in the applicable memoranda listed in paragraph 1.
5. The maximum amount of a security deposit is the total customs duties and taxes, including the GST/HST, which would be owed, if the goods were imported permanently.
6. Generally, non-resident travellers report the temporary importation of their goods orally and do not document the goods on a Form E29B or Form B3-3. There are some exceptions. For additional information, please consult the memoranda listed in paragraph 1.
7. Where the goods are imported for commercial purposes and the total customs duties that would be owed, if the goods were accounted for under the provisions of section 32 of the Customs Act (i.e., permanently imported) is $100 or less, a security deposit is not collected. The goods must meet the conditions of tariff item No. 9993.00.00. The $100 amount does not include the GST/HST. Additional information on tariff item No. 9993.00.00 is contained in Memorandum D8-1-1.
8. A security deposit is not required on commercial goods that meet the conditions of tariff item No. 9993.00.00 and one of the following conditions:
- (a) "originating" under the terms of the North American Free Trade Agreement (NAFTA), the Canada-Chile Free Trade Agreement (CCFTA), the Canada–Costa Rica Free Trade Agreement (CCRFTA) or such other Agreements as may be indicated in the Temporary Importation (Tariff Item No. 9993.00.00) Regulations, where the importer presents a certificate of origin or other acceptable documentation requirements (see Memoranda D11-4-2, Proof of Origin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements);
- (b) intended for display or demonstration at a convention or exhibition held in Canada by any level of government, in Canada or a foreign state; or
- (c) commercial samples and advertising films, regardless of origin, imported from the United States, Mexico, Chile or Costa Rica.
Types of Security Deposits
9. The security deposit may be presented in the form of:
- (a) cash;
- (b) a certified cheque;
- (c) a transferable bond issued by the Government of Canada; or
- (d) a bond issued by:
- (i) an entity that is licensed or otherwise authorized under the laws of Canada or a province to carry on the fidelity or surety class of insurance business and recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as a company whose bonds may be accepted by the Government of Canada;
- (ii) a member of the Canadian Payments Association under section 4 of the Canadian Payments Act;
- (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l'assurance-dépôts du Québec to the maximums permitted by the statutes, under which those institutions were established;
- (iv) a credit union as defined in subsection 137(6) of the Income Tax Act;
- (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.
10. Government of Canada Savings Bonds and letters of credit are not acceptable.
Cash or Certified Cheques
11. Certified cheques tendered as security deposits must be in Canadian funds and made payable to the Receiver General for Canada. Cash will be accepted as a deposit in Canadian or United States funds only. United States funds will be converted to Canadian funds.
12. Traveller's cheques and debit card transactions are considered as cash.
13. Security deposits tendered in the form of cash, traveller's cheques, certified cheques or debit card transactions will be refunded by a Government of Canada cheque.
14. In cases where importers frequently import goods temporarily, they may wish to deposit standing security in the form of a bond with the CBSA. Standing security may be deposited with the CBSA in the following manner:
- (a) if the importations will occur at one CBSA office only, security must be posted with that office;
- (b) if the importations will occur at more than one CBSA office in the same region, security must be posted with the Regional Director for that region; and
- (c) if the importations will occur in more than one region, the bond is to be submitted to the following address for approval:
Commercial Registration Unit
Commercial and Trade Operations Division
Canada Border Services Agency
12th floor, 191 Laurier Avenue West
Ottawa ON K1A 0L8
15. General information on the completion and posting of bonds may be found in Memorandum D1-7-1, Posting Security for Transacting Bonded Operations.
16. The officer should ensure that the bond number entered on Form E29B is current and applies to the importer or the importer's agent identified on it. Temporary importation privileges will not be extended to those importers or their agents who are known to have exceeded their standing security limits, unless additional security is posted.
17. When the security deposit is in the form of a bond, the amount identified on Form E29B would normally be for the full amount of the duties and taxes, including the GST/HST, which would be owed, if the goods were being imported permanently.
Certificate of Origin
18. Where the importer is claiming preferential tariff treatment under a free trade agreement, a certificate of origin or a declaration that the importer has a certificate of origin must normally be attached to the Form E29B or Form B3-3. Clients authorized to submit their Form B3-3(s) using the Electronic Data Interchange (EDI) system should keep a copy on file and be prepared to present it when requested.
19. A certificate of origin is not required for goods valued at less than CAN$2,500 imported under the NAFTA. Instead, the importer may provide the following statement, which may be handwritten, stamped or typed on a commercial contract or invoice covering the goods:
I certify that the goods referenced in this invoice/sales contract originate under the rules of origin specified for these goods in the North American Free Trade Agreement (NAFTA), and that further production or any other operation outside the territories of the parties has not occurred subsequent to production in the territories.
Status: (i.e., exporter or producer of the certified goods)
Facsimile: country of origin (i.e., United States, Mexico, or United States and Mexico)
(To determine the applicable preferential rate of duty, as set out in Annex 302.2, in accordance with the marking rules or in each party's schedule of tariff elimination.)
20. Additional information is available in the D11-4 Memoranda series including, D11-4-2, Proof of Origin of Imported Goods, D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements, D11-4-14, Certification of Origin, and the D11-5 Memoranda series.
Form B3-3, Canada Customs Coding Form
21. Where the goods are duty free when classified in Chapters 1 to 97 of the Customs Tariff, and the legislative provision providing relief of the GST/HST does not require a security deposit, the goods may be documented on a Form B3-3. For example, an aircraft, imported temporarily to be repaired duty free under tariff item No. 8802.40.00 and eligible for full relief of the GST/HST under paragraph 3(d) of the Non-taxable Imported Goods (GST/HST) Regulations, is accounted for on a Form B3-3 and GST/HST tax status code 66 would be entered in field 35.
22. If the temporarily imported goods are not eligible for relief of the GST/HST, they must be accounted for on a Form B3-3, and the GST/HST paid. Where the goods are subject to the full GST/HST and a security deposit is required for the customs duties owing, the importer must present both a Form E29B and a Form B3-3. Where the goods are eligible for partial relief of the GST/HST, a Form B3-3 is sufficient.
Form E29B, Temporary Admission Permit
23. Where the goods are eligible for full relief of the GST/HST and the officer determines a security deposit is warranted, it will be collected on a Form E29B. In cases where a security deposit is not required but the officer wants to ensure that the goods are exported, they are also documented on a Form E29B.
24. Detailed instructions for each field on the Form E29B appear in the Appendix of this memorandum.
25. The Form E29B consists of five copies of the completed form and a sixth page containing information about the use of the form and the distribution of the five copies. To maintain continuity with the former paper version and ensure the correct distribution of the pages, each page of the electronic version is numbered at the bottom and indicates the distribution of the page. The Form E29B cannot be submitted to the CBSA electronically; it must be presented in hard copy. If it is not completed by hand, the electronic form can be printed on 8 1/2" x 11" paper; if it is completed by hand, it is to be printed on 11" x 14" paper. All five pages should be completed and presented to the CBSA but the sixth page does not have to be included with the hard copies presented to the CBSA.
26. The goods will not be released by the CBSA until a decision is made regarding the requirement to document and/or post a security deposit. The importer or the importer's agent may complete the Form E29B before the goods arrive at the port of entry. Where time permits, the officer may assist in the completion of the Form E29B, but, generally, importers requiring help will be directed to a broker. The Form E29B may be presented by facsimile, as long as all five pages are signed and submitted. A Form E29B submitted by email is not acceptable.
27. Each Form E29B is assigned a permit number by the CBSA.
28. Once the officer has processed the Form E29B, the Importer Copy and the Importer Receipt Copy are returned to the importer or the importer's agent. If a security deposit is not taken, the Accounting Control Copy is destroyed. The Accounting Control Copy is returned to the importer when the security deposit is in the form of cash or a certified cheque. The officer retains the Accounting Control Copy when the security deposit is posted in the form of a bond. When a customs broker presents the Form E29B on behalf of the importer, the Customs Broker Copy is also returned to the broker. When the transaction does not involve a customs broker, the Customs Broker Copy is destroyed. All copies returned to the importer or the importer's agent must be presented at the CBSA office of exit, together with the goods, at the time of export.
29. The CBSA may request a copy of the broker's written authorization to act on behalf of the importer. If the broker cannot produce this authorization, the goods will not be released from CBSA control until the importer contacts the CBSA.
30. Form E29B is acquitted and, if applicable, the security deposit is refunded, when:
- (a) the goods have been exported; or
- (b) the goods have been accounted for under the provisions of section 32 of the Customs Act, and the duties owing have been paid; or
- (c) the goods have been destroyed and the destruction certified by an officer; or
- (d) the goods have been consumed or expended under prescribed circumstances; or
- (e) the goods have been abandoned to the Crown.
31. When the Form E29B is presented for acquittal, the acquittal office shall complete the acquittal portion of all copies of the Form E29B, and date stamp and sign the copies. If the Form E29B is presented for acquittal at an office other than the issuing office, the acquittal office shall forward the Acquitted Importer Copy and, where applicable, the Accounting Control Copy, to the issuing office. The Importer Receipt Copy and, where applicable, the Customs Broker Copy, are returned to the importer or the importer's agent. The issuing office will process any applicable refund of the cash or cash-type security deposit.
Exportation of Goods
32. The period of temporary importation is terminated when the goods and all copies of the Form E29B returned to the importer or the importer's agent at the time of importation are presented at:
- (a) the CBSA office of exit, or
- (b) an inland CBSA office, in which case the goods will be forwarded in bond to the CBSA office of exit under a cargo control document (CCD). The CCD number is used to acquit the Form E29B. Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods, contains more information on the manifesting and examination procedures concerning the exportation of in-bond goods.
33. The goods are examined and compared with those listed on Form E29B. If the officer is satisfied that the goods being exported are those covered by the Form E29B, the officer will acquit the Form E29B. The completed Importer Receipt Copy and, where applicable, the Customs Broker Copy are returned to the importer. Where the goods and the Form E29B are presented for export by a third party, such as a freight forwarder, it is the importer's responsibility to ensure that the Customs Broker Copy is provided to the broker.
34. If all of the goods listed on Form E29B are not exported at the same time, details of each partial exportation are noted on all copies of the Form E29B. The officer must clearly indicate the goods and quantities being exported and the date of exportation. The officer will photocopy the pages and return the originals to the importer.
35. When the importer cannot produce the required copies of Form E29B at the time of exportation, full details of the goods being exported and the circumstances are recorded on an unnumbered Form E29B. The Importer Receipt Copy and the Customs Broker Copy (where applicable) of the unnumbered Form E29B are given to the importer or the importer's agent. These copies are acceptable proof of export when the importer or the importer's agent is asked to acquit the original Form E29B, as long as the goods described on the unnumbered Form E29B match the description of the goods on the incoming Form E29B.
Goods Remaining in Canada
36. If the goods are to remain in Canada, the importer or the importer's agent must submit a Form B3-3 together with any supporting documentation, to the nearest CBSA office, accompanied by all copies of the Form E29B returned to the importer or the importer's agent at the time of importation. If the temporary importation was for casual/non-commercial goods, the importer may also visit the nearest CBSA office to inquire about paying the applicable duties and taxes and requesting a Form B15, Casual Goods Accounting Document from the CBSA. See Memorandum D17-1-3, Casual Importations for more information about Form B15s.
37. The date for determining the value for duty, the classification number and the rate of duty for importations remaining in Canada will normally be the date the goods entered Canada. The figures shown on the Form B15 or the Form B3-3 should match the figures shown on the Form E29B. An exception is made for changes in the value for duty. Additional information on the correct valuation of goods originally imported temporarily for conventions, etc. and subsequently sold in Canada may be found in Memorandum D13-11-1, Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions.
38. The copies of Form E29B will be signed, date stamped and acquitted by reference to the transaction number on the accounting document. The acquitted Importer Receipt Copy and, where applicable, the Customs Broker Copy will be returned to the importer or the importer's agent.
39. Where the security deposit was in the form of cash or a certified cheque, and the amount is equal to the duties payable, no further action is required by the importer or the importer's agent. If the deposit exceeds the amount owing, a refund cheque will be issued through the normal refund process. The refund cheque will be payable to the party indicated on the Form E29B. When the deposit is less than the duties payable, the difference between the amount of the deposit and the duties owing will be collected immediately. Where there was no security deposit or the deposit was posted in the form of a bond, the duties owing will be collected immediately. In either case, the requirement to pay immediately is waived if the importer or the importer's agent presents a Form B3-3 and is authorized to submit a monthly Form K84 Importer/Broker Account Statement.
Partial Permanent Importation
40. A Form B15 or a Form B3-3 must be presented when a portion of the goods described on the Form E29B is to remain in Canada.
41. If the officer is satisfied that the remainder of the goods has been exported, destroyed or abandoned, the Form E29B will be fully acquitted.
42. If the remainder of the goods are still in Canada, the details of the partial permanent importation are noted on all copies of the Form E29B. The officer will photocopy the Form E29B and return all originals to the importer or the importer's agent. These copies must be presented when the remainder of the goods is exported, destroyed or abandoned to the Crown. The acquitted Importer Receipt Copy and, where applicable, the Customs Broker Copy will be returned to the importer or the importer's agent. If applicable, a refund cheque will be issued through the normal refund process, payable to the party indicated on the Form E29B.
Destruction of Goods
43. Where the goods are destroyed by accident, such as in a car crash or hotel fire, the CBSA will accept a report from a police officer or a fire marshal, attesting to the destruction of the goods. A copy of this report is to be attached to the Form E29B and Field 32 is to be completed.
44. When goods are destroyed in Canada under the supervision of an officer, the officer witnessing the destruction will complete a Form E15, Certificate of Destruction/Exportation. The officer will acquit the Form E29B and the Importer Receipt Copy. Where appropriate, the Customs Broker Copy will be returned to the importer or the importer's agent. If applicable, a refund cheque will be issued through the normal refund process, payable to the party indicated on the Form E29B.
45. If the goods are presented for destruction after the Form E29B has expired, and the importer would have been entitled to an extension of the period of importation on request, the extension will be granted retroactively. If the goods were not entitled to an extension, full duty and taxes are owed.
46. If the importer or the importer's agent wishes to abandon the goods to the Crown, the goods, a written notification of intent to abandon the goods, and all copies of the Form E29B returned to the importer or the importer's agent at the time of importation must be presented at the nearest CBSA office. If, after examining the goods, the officer is satisfied that they are those listed on Form E29B, the officer will acquit the form. The acquitted Importer Receipt Copy and, where applicable, the Customs Broker Copy will be returned to the importer or the importer's agent. If applicable, a refund cheque will be issued, through the normal refund process, payable to the party indicated on the Form E29B.
47. If the goods are presented together with a written notification of intent to abandon them after the Form E29B has expired, and the importer would have been entitled to an extension of the period of importation on request, the extension will be granted retroactively. If the goods were not entitled to an extension of the period of importation, full duty and taxes are owed.
Lost or Stolen Goods
48. Unlike goods that are destroyed, goods that are lost or stolen have entered the domestic market.
49. If the goods were imported for commercial purposes, any security deposit will not be refunded and any duties and taxes owing will be collected. Importers should ensure that any insurance claims include the cost of the duties and taxes owed.
50. Where the goods were imported temporarily for non-commercial purposes, the CBSA will take into consideration the circumstances surrounding each case and the Regional Director General may exercise discretion in refunding the security deposit or waiving the requirement to pay the duties and taxes owing.
51. Forms E29B are issued for a specified period, in accordance with time limitations outlined in the legislation or regulations that entitled the goods to relief of customs duties or taxes, including the GST/HST. Duties and taxes, including the GST/HST, are owed on any goods that remain in Canada after the Form E29B has expired.
52. If it is impossible or impracticable to export the goods on or before the expiry date of the Form E29B, the importer can apply for an extension of the period of importation. This application should be made before the expiry date. Depending on the terms of the relevant legislation, an extension may be granted by either the nearest CBSA office or the regional CBSA office. The memoranda listed in paragraph 1 provide greater detail on the authorized periods of temporary importation. The importer may be required to present the goods for examination when requesting an extension.
53. After determining that the goods qualify for an extension, the designated employee responsible for processing entries may complete the "extended to" field on Form E29B or cancel the original Form E29B and issue a new one. The original date of importation must be clearly identified in field 40 of the new Form E29B, so that the authorized time periods are respected.
54. Extensions will be granted on a case-by-case basis when the request is received after the expiry date of the Form E29B.
55. Any goods remaining in Canada beyond the expiry date of Form E29B without authorization from the CBSA are subject to the payment of duties and taxes, as if the goods were being accounted for according to section 32 of the Customs Act.
56. Once the Form E29B has expired, the designated employee responsible for monitoring them will contact the importer or the importer's agent, seeking proof of export or payment of duty and tax on the goods. Where it is not possible to present the goods because they have already been exported, alternate acceptable forms of proof of export are identified in paragraph 62.
57. If the importer or the importer's agent fails to respond to the request, any funds (i.e., cash, cheques and debits) posted as a security deposit will be taken to account. When there is sufficient information and the importation is a commercial entry, the security deposit will be accounted for on a Form B3-3. When there is insufficient information or the importation is non-commercial, the security deposit will be accounted for on a Form B15. The importer's copy will be sent to the importer.
58. If there was no security deposit or the amount taken in the form of cash or a certified cheque was less than the duty and taxes owing, the account will then be transferred to the CBSA Collection Section of the Revenue Collections Division (RCD) for further action. A Form K23, Invoice, will be prepared and submitted to the RCD with supporting documentation such as a copy of the Form E29B, a copy of any requests for payment or proof of export, a chronology of all attempts to contact the importer, and any other relevant documentation. The importer's copy of the Form K23 will be forwarded to the importer along with the importer's copy of the Form B3-3 or Form B15.
59. Where the security deposit was in the form of a bond, use of the bond will be suspended and a claim for payment will be filed with the issuing association. In this case, the client will be unable to use its bond, either to open a new Form E29B or to obtain an extension on an existing Form E29B. The officer should write "bond suspended" on his list or file. However, existing non-expired E29Bs should not be cancelled or changed.
Refund Procedures for Security Deposits Taken to Account
60. After a security deposit has been taken to account, the importer or the importer's agent may request a refund. The importer or the importer's agent must submit a Form B2, Canada Customs – Adjustment Request, a copy of the Form B15 or Form B3-3, and, where appropriate, a copy of the Form K23, along with satisfactory proof that the goods have been exported, duty-paid, destroyed or abandoned, in accordance with customs regulations.
61. The four-year period established for submitting refund claims under subparagraph 74(3)(b)(i) of the Customs Act will apply. The period begins on the date the Form E29B was processed.
Alternate Proof of Export
62. Where the importer fails to acquit the Form E29B at the time of export, the following documents may be accepted as alternate proof of exportation:
- (a) a consumption entry or landing certificate for the country to which the goods were exported;
- (b) a United States Certificate of Disposition of Imported Merchandise (C.F. 3227);
- (c) an export declaration such as a Canadian Automated Export Declaration (CAED), G7 EDI Export Report, Form B13A, Export Declaration, or a Summary Report;
- (d) a Form E15;
- (e) a Form A8A, Cargo Control Document; IATA airway bill, master airway bill, or a consist sheet for couriers that do not use IATA waybills; or a Form A6A, Freight/Cargo Manifest; or
- (f) other documentation that establishes that the goods were exported including but not limited to purchase orders and invoices, shipping documents, requisitions, inventory reports, processes or production records, stocking records, sales invoices, accounts payable and accounts receivable, carrier contracts, waivers and/or reports.
63. The information provided by the alternate proof of export must be sufficient to satisfy the officer responsible for Form E29Bs that the goods exported are those on the Form E29B and that the goods were exported before the expiry date of the Form E29B.
64. In the case of non-commercial importations only, the CBSA may accept an affidavit signed by a justice of the peace, a police officer or other authorized person in a foreign country attesting to the fact that the goods are in that country. An affidavit signed by the importer and witnessed by one of these officials is not sufficient. In the latter case, the official is attesting to the legitimacy of the importer's signature only.
65. 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.
Form E29B, Temporary Admission Permit Completion Instructions
The following instructions are intended to help with the completion of Form E29B, Temporary Admission Permit. The instructions are numbered to correspond with the numbered fields on Form E29B.
- 1. Indicate the name, full address and telephone number of the importer.
- 2. If a broker or other individual is acting on behalf of the importer, indicate the name, full address and telephone number of the broker or the importer's agent.
- 3. Indicate the full address of the place to which the goods are being shipped in Canada.
- 4. Broker's use only. Not to be completed by the CBSA.
- 5. Indicate how the goods will be used while in Canada.
- 6. Indicate the specific heading (e.g., 9830) or Memorandum (e.g., D3-1-5) that provides authority for the temporary importation. Where applicable, indicate the remission order or regulation that provides GST/HST relief for the temporary importation (e.g., 87-1044 or 27-089Z1663).
- 7a. Indicate the quantity of each article imported.
- 7b. Indicate the gross or net weight of each article imported, both where available. The unit of measurement such as kilograms (kg) or pounds (lb) should be placed next to the weight.
- 8. Describe the articles being imported in detail, including all trade names, model numbers, serial numbers, etc.
- 9. Indicate the Chapter 1 to 97 classification number, according to the Customs Tariff, which is applicable to the article being imported into Canada.
- 10. Indicate the value of the importation in Canadian funds.
- 11. Indicate the applicable tariff treatment code. Tariff treatment codes are contained in Appendix B of Memorandum D17-1-10, Coding of Customs Accounting Documents.
- 12. Indicate the applicable rate of duty specified in the Customs Tariff, for the Chapter 1 to 97 tariff item for the article being imported.
- 13. Indicate the amount of duty payable, computed by applying the rate of duty (field 12) to the value for duty (field 10).
- 14. If applicable, indicate the amount of excise tax payable if the goods were permanently imported.
- 15. Indicate the total of value for duty (field 10), customs duties (field 13) and excise tax (field 14). GST/HST is calculated on this amount.
- 16. Depending on the authority used in field 6 of the Form E29B to import the goods temporarily, GST/HST will be either:
- (a) fully remitted and indicated in field 16 of the Form E29B only to calculate the deposit required; or
- (b) payable, accounted for and collected on a Form B3-3, Canada Customs Coding Form. (The transaction number will be recorded in field 23 of the Form E29B for audit purposes.) For those importers/brokers who have posted security for the release of goods before payment of duties, a release on minimum documentation (RMD) package may be presented with the Form E29B. When full GST/HST is collected, field 16 of the Form E29B should be left blank. The deposit required in this case should be calculated based on the customs duties (field 13) and excise tax (field 14) only. Please note that where GST/HST is collected on a proportionate basis (i.e., 1/60th or 1/120th), a Form E29B should not be completed (see Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations).
- 17. Enter the total amounts of customs duties (field 13), excise tax (field 14) and GST/HST (field 16) payable on all articles shown on the form.
- 18. Signature block for the importer or the importer's agent. Indicate by marking an "x" in the appropriate box whether the signature is that of the importer or the importer's agent.
- 19. Number assigned by the CBSA to the permit.
- 20. Indicate the last day of the intended period of temporary importation of the goods.
- 21. If the time limit has been extended, indicate the new expiry date, which supersedes the date shown in field 20.
- 22. Indicate the cargo control number as shown on the cargo control document relating to the shipment imported into Canada.
- 23. Indicate the transaction number used to collect GST/HST, if applicable.
- 24. Indicate the full name and address of the party to whom the security deposit is to be refunded.
- 25. If security has been deposited:
- (a) indicate the dollar value of the deposit, in Canadian funds. If required, the amount should be determined by multiplying the United States funds that have been tendered by the exchange rate for that day;
- (b) mark an "x" in the appropriate box to indicate the type of security deposited; and
- (c) note the bond number if a bond has been used as security.
- 26. Space provided for the CBSA office stamp, indicating the date on which the goods were imported into Canada.
- 27. Signature of the officer effecting release of the goods into Canada.
- 28. CBSA use only. Mark "x" if all or some of the goods are being exported from Canada. If it is a partial exportation, identify quantity and goods in each partial exportation.
- 29. CBSA use only. Mark "x" if all or some of the goods are being duty-paid and indicate the transaction numbers of accounting documents, under which the goods were imported into Canada.
- 30. CBSA use only. Mark "x" if the goods are being exported in bond and indicate the cargo control number and the CBSA office from which the goods will leave Canada.
- 31. CBSA use only. Mark "x" if the goods have been destroyed under supervision.
- 32. CBSA use only. To be completed if permit is being acquitted by method other than payment of duties and taxes, exportation or destruction of goods.
- 33. CBSA use only. Indicate transaction number of Form B15, Casual Goods Accounting Document, or Form B3-3, on which the deposit was taken to account.
- 34. CBSA use only. Indicate the date that Form B15 or Form B3-3 was processed.
- 35. Not to be used at this time.
- 36. Not to be used at this time.
- 37. Not to be used at this time.
- 38. Space provided for the CBSA office stamp, indicating the date on which the goods were exported, duty-paid, destroyed or abandoned.
- 39. Signature of the officer effecting the acquittal of the permit.
- 40. Space for any remarks the officer may wish to make with respect to the acquittal of the permit.
- Issuing office:
- Trade and Anti-dumping Programs Directorate
- Headquarters file:
- Legislative references:
- Customs Tariff
Income Tax Act
Non-Taxable Imported Goods (GST/HST) Regulations
Canadian Payments Act
Temporary Importation (Tariff Item No. 9993.00.00) Regulations
- Other references:
- D1-7-1, D2-1-1, D2-1-2, D2-1-3, D2-2-1, D2-2-3, D2-3-4, D2-4-1, D2-6-4, D3-1-1, D3-1-5, D3-7-1, D8-1-1, D8-1-9, D11-4-2, D11-4-13, D11-4-14, D13-11-1, D17-1-3, D17-1-10, D21-3-1, D21-3-4, D21-4-3, D9 series, D11-5 series, D18 series, and D19 series.
Forms A6A, B2, B3-3, B13A, B15, E15, E29B, K23, K84
- Superseded memorandum D:
- D8-1-4 dated December 28, 2006
- Date modified: