Proof of Export Must be Provided in Order to Substantiate Duty-Free Returns

To re-import goods to Canada duty-free, proof of export must be on file, and duty drawback or relief must not have been granted.

Recently, the CBSA has been enforcing the record-keeping requirements of H.S. nos. 9813.00.00 and 9814.00.00 at time of re-entry to Canada.

Therefore, importers of Canadian goods returned (9813.00.00) or goods once duty-paid (9814.00.00) must provide the following documents in order to clear those goods duty-free:

  • Proof of export showing when they were originally exported;

  • If other-than Canadian origin, proof that duty was once paid on the goods (B3 entry); and

  • Statement certifying that when they were exported from Canada, duties relief or drawback was not claimed on the goods.

Statement required on customs invoices for goods returning in the same condition:

‘The goods mentioned on this invoice were exported from Canada during the month of _____________ in the year _________, and no refund, drawback or exemption of customs duties and/or taxes has been granted or will be claimed.’

Importers should note that the requirements of 9813.00.00 and 9814.00.00:

  • The goods were not advanced in value or improved in condition (e.g. altered, processed or repaired) when they were out of the country:

  • The importer can prove when they were exported; and

  • The importer did not claim a duty drawback or duties relief on those goods.

If goods are returning after being stored in a duty deferral program (bonded warehouse or duties relief), they must be either duty-paid or re-entered into duty deferral upon their return.

All records pertaining to the origin, classification and valuation of import entries must be kept on file for 6 years following importation.

Additional information pertaining to record-keeping requirements can be obtained from our technical consulting group.