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.