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.
Other:
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
- 9813.00.00.9
- Level
- 9 digits
- Unit
- -
| Number | Description | MFN |
|---|---|---|
| 9813.00.00.91 | Goods of Sections I to IV | En fr. |
| 9813.00.00.92 | Goods of Sections V to X | En fr. |
| 9813.00.00.93 | Goods of Section XI or XII | En fr. |
| 9813.00.00.94 | Goods of Sections XIII to XV, other than diamonds of 9813.00.00.41 and 9813.00.00.49 | En fr. |
| 9813.00.00.95 | Goods of Section XVI | En fr. |
| 9813.00.00.96 | Goods of Section XVII | En fr. |
| 9813.00.00.97 | Goods of Sections XVIII to XXI | En fr. |
The full detail of this code,
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Explanatory notes and classification rulings are reserved for signed-in accounts.
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