Tariff classification update for visual and auditory materials of an educational, scientific, of cultural character

Home » Tariff classification update for visual and auditory materials of an educational, scientific, of cultural character

The new Canadian Customs Memorandum D10-15-3 which was published by the Canada Border Services Agency (CBSA) on July 8, 2014, explains to Canadian importers and Canadian customs brokers the tariff classification and certification procedures for visual and auditory materials of an educational, scientific, or cultural character that are imported into Canada.

The Memorandum also explains how the goods qualify for tariff classification under either 3705.90.10, 8523.49.10, 8523.51.10, 8523.59.10, or 8523.80.10.

Definition of qualifying goods

Imported visual and auditory materials for educational, scientific, or cultural character are defined in the Canada Customs Memorandum, as goods imported to instruct or inform through the development or aspect of a subject, or to maintain, increase or diffuse knowledge, and to augment international understanding and goodwill.

The goods must also be representative, authentic and accurate, and of a technical quality making them adequate for use.

Also, in order to qualify for the tariff classification numbers listed above, the goods must be imported by educational, scientific or cultural institutions or societies that are distinct, permanent and identifiable entities established either for research, the transmission of knowledge or the representation of a country, its people or institutions.

Definition of non-qualifying goods

Canadian Heritage as defined the following goods as not eligible to use the tariff classification numbers listed above:

Visual and auditory materials that are imported to amuse, to entertain, to inform about current events, to claim exclusivity or to favour one organization or geographical area over another, to make public service announcements, to subvert international understanding and goodwill or when the goods may be perceived to lend themselves to the misrepresentation of Canada or other countries, their people or institutions, to stimulate the use of patented process or product, to advertise a particular commercial organization and its products or individual, to promote tourism, or to raise fund or appeal for support, or to influence, by special pleading, opinion, conviction or policy (religious, economic or political propaganda) or to indicate any dogma, or to constitute a ritual or denomination service.

In addition, sound recordings are not admissible when imported for sale or rental unless they are for use by educational, scientific or cultural institutions or societies.

Certification procedures prior to importation

Canadian importers or their Canadian customs broker, must obtain from the supplier/exporter, a certificate that was issued by the representative certifying authority in the country of production of the goods.

Use of Certificate at time of importation

Only goods listed on the certificate may be classified under the listed tariff classification numbers above. Goods contained in the same shipment but not listed on the certificate must be classified under the appropriate provision of the Canadian Customs Tariff.

Use of certificate after importation

If certification for the goods is obtained after the date of accounting, the importer may apply for a refund of duties paid with the CBSA.

Dilas International

Dilas International Customs Brokers can assist importers with Canada Customs import procedures or with the filing of a claim if the certificate is not available at the time of importation.

For further information on additional services provided by Dilas International and to obtain our contact information, please visit our website at Dilas.ca

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