Temporary Entries

• For various reasons, an importer may want

to import goods on a temporary basis.

• If the goods qualify, then they may be

entitled to relief of:

All Duties &….

All, Part, or none of The Goods
& Services Tax
 Types of Temporary Entry Formats

• E29 B - Canadian Customs Form

• 1/60th - Canadian Customs Form

• ATA Carnet - International Form

 Remember!!!
1. Try and avoid temporary entries
altogether!!!
2. You must tell Customs the exact reason
why the goods are being imported. That
will dictate the level of exemption, and
whether they can be imported temporarily
or not.
3. Find out if goods are duty free regardless.
If they are, it may be better to do a regular
entry as GST is refunded through an input
tax credit.
 Timelines
• Get the reason behind the temporary importation.

• How long will goods be in Canada?

• Examine the duty aspect of the goods. 9993.00.00

Duty free on own merits?
Duty free utilizing 9993.00.00?

• Examine the GST aspect of the goods. D 8-1-1

Full relief?
Partial? (1/60th)
None?

• The result will dictate what type of documentation Canada

Border Services Agency will require.

• Clear the goods through Customs.

• Export, Destroy or Consume goods before the expiry date.

 HS# 9993.00.00

• Every item imported can be brought in under

this number.

• Gives duty free status to temporary goods.

NOT THE GOODS & SERVCES
TAX!
 9993.00.00.00 Conditions

• Goods cannot be sold or further mfg or

processed in Canada
• Goods are not on lease
• Goods are not imported under a large
quantity
• Goods are exported, destroyed or accounted
for in the proper manner.
• All necessary regulations of other
government departments, must be followed.
 9993.00.00.00 cont’

• All goods must first be classified under their

normal HS #.

• The amount of duty payable and the amount

of GST payable will influence the type of
temporary entry document that is used.
(1/60th or E29B)
 Security
• Security is still required; a deposit. Can be a
Certified Cheque, Cash, or on Customs
Broker’s Bond
• The deposit is the amount of duties and
taxes that should have been paid if the
goods were imported into Canada
permanently.
• A deposit is not required when….
- Goods originate under NAFTA, CCFTA,
CIFTA with a Certificate of Origin
- Goods will be used in a
convention or exhibition by any level of Cdn Govt
or of a foreign Govt. - Applicable
Customs duties are less than $100.00 CAD
 Temporary Entries -
GST
• All Goods are Duty free, but the level of GST
paid varies.

• Appendix C of D8-1-1 provides a table to

determine whether or not the goods are
eligible for any GST relief.

• The reason for the import must be listed in

the Appendix in order for it to qualify for any
type of GST relief.
 Temporary Entries -
GST
• Goods can be documented (cleared) on
B3(1/60th) or an E29B “Temporary Admission
Permit”
• Customs will not clear the goods until they
are satisfied the goods qualify, there is
security, and the forms are completed
properly.
• Customs will then issue a Permit number to
control the temp. entry. If they do not
receive a proof of export before the expiry
date, full duties and taxes apply.
Temporary Entries – Which Document to
Use?
Goods GST Free GST at Full GST
1/60th

B3 collects GST B3 - import as if

Duty Free E29B and controls a permanent
In Customs period of temp. importation
importation
Tariff

E29B with B3 collects the B3 and E29B

Dutiable security for GST owing and collects GST
but free GST & duties. controls the owing and
E29B controls period of temp. security for duty,
using 9993 period of importation and controls
temp.importation period of
importation
 Form E29B
• Multi- copied form.

• Is available on line as an electronic form, or

old style hand typed format (carbon)

• Complete all information, Calculate the

amount of Duties * Taxes , that amount will
be posted for security.

• Used by Customs to control the goods.

Release and then Exportation, destruction,
or consumption
 Commercial Samples
• Samples of goods produced outside Canada that are
imported to solicit orders for goods to be supplied from
outside Canada.
• Films, charts, projectors, models etc to do the same.
• Usually non-resident, but can be a Canadian.
• One year time limit until exportation.
• Documented on an E29B
• Security required as any E 29B
 1/60 Entry
th

• Canada Customs Coding Document B3 used.

• Value is calculated:

#of months goods in Canada x Value for

60 Currency
Conversion
• Entry processed as normal.
• Via Paper (like E29B) or electronically
 1/60th Entry - Example
• ABC Company Of Hollywood California, wishes to import Sound Equipment for
use in the filming of a motion picture on the streets of Toronto.

• The Sound Equipment is worth $25,000.00 USD.

• Exchange rate is 1.04

• The equipment will be in Canada 5 months before being exported.

• Customs has accepted the temporary entry as duty free as a NAFTA Certificate of
Origin is present, but the GST must be applied on a 1/60th basis as per the
instructions of D8-1-1 for this type of importation. The entry will be accounted for
on a Canada Customs Coding Form B3.

6. What is the value for duty?

7. What is the amount of GST to be paid?
 1/60th Entry Example

• Value For Currency Conversion (VFCC) = $25,000.00 USD

• Compute the value for duty (VFD) (1/60th value.)
($25,000.00 USD x 1.04) x 5 months = $ 2,166.67 CAD
60
• Compute the Duty.
$2,166.67 x 0% = $0.00 (9993)
• Compute the GST.
$2,166.67 x 5% = $108.33 CAD
 ATA Carnet
• “Admission Temporaire” “Temporary Admission”

• Passport for the goods being imported on a temp basis

• Acts as documentation for the goods, and provides a

guarantee for duties, should the goods not be exported

• Issued by Chamber of Commerce in Country of Origin