White Phosphorous Matches
Memorandum D9-1-13

March 19, 2010

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In Brief

The following changes have been made to accurately reflect the Canada Border Services Agency (CBSA) role in administering the provisions of the Customs Tariff:

  1. New terminology is used to reflect changes in organizational structure of the CBSA.
  2. A legislative reference section has been updated to show the relevant sections of the Customs Tariff and Customs Act.

White Phosphorous Matches

This memorandum outlines and explains the provisions of tariff item No. 9897.00.00 which prohibits the entry into Canada of white phosphorous matches.


Customs Tariff

Tariff item No. 9897.00.00 reads, in part: "White phosphorus matches"

Section 136. (1) The importation of goods of tariff item Nos. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited.

(2) Subsection 10 (1) does not apply in respect of goods referred to in subsection (1).

Customs Act

Detention of controlled goods

101. Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.

Guidelines and General Information

1. When an importation of matches is suspected to be prohibited by tariff code 9897.00.00, the goods shall be detained. CBSA will submit a sample of this article to the CBSA Laboratory for testing purposes, if necessary and wait for a response.

2. 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.


Issuing office:
Commercial Border Programs Division
Other Government Department Programs Unit
Headquarters file:
Tariff code 9966, tariff item 9897.00.00
Legislative references:
Customs Tariff, section 136
Customs Act, section 101
Other references:
Superseded memorandum D:
D9-1-13, January 1, 1988
Date modified: