Excise Tax Act ( R.S.C. , 1985, c. E-15)

SCHEDULE VII (Section 213) Non-Taxable Importations

• 1 Goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff , to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item 9804.30.00 of that Schedule.
• 1.1 For the purposes of section 1, does not include a special duty imposed under section 54 of the Excise Act, 2001 .
• 1.2 For the purposes of section 1, subsection 140(2) of the Customs Tariff does not apply in respect of the reference to heading 98.04.
• 2 Medals, trophies and other prizes, not including usual merchantable goods, that are won outside Canada in competitions, that are bestowed, received or accepted outside Canada or that are donated by persons outside Canada, for heroic deeds, valour or distinction.
• 3 Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is
  • (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or
  • (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges.
  • (a) that are imported from Mexico or the United States, as determined in accordance with the Customs Tariff ; and
  • (b) that have a value, determined under paragraph 215(1)(a) of the Act, of not more than $40.
  • (a) processed, distributed or stored in Canada and subsequently exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of the goods,
  • (b) incorporated or transformed into, attached to, or combined or assembled with, other goods that are processed in Canada and subsequently exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of those other goods, or
  • (c) materials (other than fuel, lubricants and plant equipment) directly consumed or expended in the processing in Canada of other goods that are exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of those other goods,
  • (d) the particular goods are imported solely for the purpose of having services performed that are supplied by the registrant to a non-resident person,
  • (e) throughout the period beginning at the time the particular goods are imported by the registrant and ending at the time of the exportation of the particular goods or the products (in this section referred to as the “processed products”) resulting from the processing referred to in whichever of paragraphs (a) to (c) applies,
    • (i) neither the particular goods nor the processed products are the property of a person resident in Canada,
    • (ii) the registrant does not have any proprietary interest in the particular goods or the processed products, and
    • (iii) the registrant is not closely related to any non-resident person referred to in paragraph (d) or to any non-resident person whose property are the particular goods or the processed products,
    • (a) when the particular good is accounted for under section 32 of the Customs Act , the person certifies that the authorization is in effect at that time and discloses the number referred to in subsection 273.1(9) of the Act and the effective date and expiry date of the authorization; and
    • (b) the person has provided any security that is required under section 213.1 of the Act.
    • (a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
    • (b) in the case of viable grain or seeds, they are included in the definition in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act ; and
    • (c) the importation is in accordance with the Controlled Drugs and Substances Act or the Cannabis Act , if applicable.
    • [NOTE: Application provisions are not included in the consolidated text
    • see relevant amending Acts and regulations.]
    • 1990, c. 45, s. 18
    • 1992, c. 28, s. 42
    • 1993, c. 27, ss. 200 to 202
    • 1994, c. 9, ss. 33, 34
    • 1997, c. 10, s. 149.1
    • 2000, c. 30, s. 135
    • 2001, c. 15, ss. 31 to 33, c. 16, s. 42
    • 2002, c. 22, s. 392
    • 2007, c. 18, ss. 59 to 61, c. 35, s. 7
    • 2017, c. 33, ss. 157(F), 158(F)
    • 2018, c. 12, s. 100
    • 2019, c. 29, s. 78
    • 2020, c. 1, s. 39