Duty-free treatment of DESIGNER SAMPLES under tariff code 9936 is intended to assist companies that use imported apparel samples in the design process.
Tariff item No. 9936.00.00 reads as follows:
Apparel samples imported for use in the development of sketches or patterns, or in determining the technical elements of manufacturing apparel, by a person in Canada in the business of designing apparel or fabrics and selling apparel, apparel designs, fabrics or fabric designs, on condition that:
(a) the importer specifies the use of the apparel sample at the time of importation;
(b) the importer develops the sketches or patterns, or determines the technical elements of manufacturing apparel; and
(c) the apparel sample shall not be exchanged, sold or traded in either the wholesale or retail markets in Canada.
The following highlights the main requirements.
The importer must use the samples to develop sketches or patterns, or determine the technical elements of manufacturing apparel or apparel fabrics.
The importer is in the business of designing and selling apparel or apparel designs, fabrics or fabric designs.
The apparel samples shall not be exchanged, sold or traded in either the wholesale or retail markets in Canada.
Any samples not used in the design process must be duty-paid.
The importer keeps records (e.g. sketches) to prove end-use for 6 years following duty-free entry.
Each importation is accompanied by a certificate stating that the conditions of tariff code 9936 are met.
More than one style of sample may be imported in a single shipment.
Clients are encouraged to contact our technical consulting team to update their import profiles and to obtain applicable refunds.