Duty relief is possible when returned goods meet the conditions of tariff items 9813 or 9814. But the claim depends on proper accounting and records that prove the goods weren’t altered while abroad.
Goods returning to Canada are not automatically exempt from duty just because they were previously in the country. They still need to be properly accounted for upon re-entry. And to qualify for duty relief, they must meet the conditions set out in a specific tariff provision and be supported by proper documentation.
Tariff items 9813.00.00 and 9814.00.00 provide customs duty relief for certain Canadian goods and for goods previously accounted for in Canada that are exported and later returned. This article explains when they apply, what conditions must be met, and what to keep on file.
While both tariff items 9813.00.00 and 9814.00.00 provide customs duty relief for goods returning to Canada, they apply to different situations.
This covers goods of Canadian origin that were exported and are now being returned to Canada in the same condition. Examples include:
“Originating in Canada” generally means goods wholly obtained or produced here. A product assembled in Canada using imported components may not qualify under 9813. Those goods may instead qualify under 9814 if they were previously imported and accounted for.
This covers goods that were previously imported into Canada, released and accounted for, then exported and returned in the same condition. Examples include:
Duty relief under 9813 or 9814 is not automatic. You must be able to support the claim at accounting and upon request later.
The goods must return without having been advanced in value or improved in condition by any process of manufacture or other means, and without being combined with any other article while outside Canada.
Minor handling may be acceptable only if it does not affect the goods’ condition, value, or eligibility under 9813 or 9814. Any work performed abroad should be reviewed before claiming relief.
Goods repaired, altered, processed, or further manufactured outside Canada are not eligible. In these cases, other provisions, such as tariff item 9971.00.00, tariff item 9992.00.00, or the Canadian Goods Abroad Program, may apply instead.
You must be able to show that the goods left Canada and qualify for the tariff item being claimed:
Acceptable documentation may include export declarations, commercial invoices, bills of lading, carrier records, and original import records.
If a drawback, refund, or other duty relief was claimed or available when the goods were exported, that benefit must generally be reconciled first. You can either repay the relief previously allowed or pay customs duties on the appraised value upon return.
Duty relief under 9813 or 9814 does not automatically remove GST/HST obligations. Where goods were a tax-relieved supply on export, GST/HST is generally calculated on the value of the goods at importation.
Goods placed in a customs bonded warehouse (CBW) or imported under the Duties Relief Program, and then exported, are not duty- and tax-paid goods. Therefore, they are not eligible under 9813 or 9814 when returned and must generally be either duty-paid or re-entered into the applicable program.
A claim is made at accounting using the Commercial Accounting Declaration (CAD). As the importer of record, you’re responsible for supporting the tariff item with the right records, both when you claim and afterward.
Documentation to retain typically includes the following:
You must keep import records for six years following importation.
At Cole International, we offer trade consulting and customs brokerage services to help Canadian importers navigate complex customs requirements and manage compliance.
Reach out to one of our trade professionals to confirm whether your goods returning to Canada qualify under tariff item 9813.00.00 or 9814.00.00.