HS code 981300004Dispositions de classification spéciale – non commerciales

Goods, including containers or coverings filled or empty, originating in Canada, after having been exported therefrom, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. For the purpose of this tariff item: (a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and (b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.

Diamonds of Sections XIV, otherwise classifiable to 71.02:

This line is a grouping heading in the Customs Tariff. It carries no rate and cannot appear on a declaration — choose one of the numbers it contains.

Code

9813.00.00.4

Level

9 digits

Chapter

Dispositions de classification spéciale – non commerciales

Unit

CTM