Customs Notice 23-09: Amendment to Canada Border Services Agency’s Excise Code Z09
Ottawa,
1. The Canada Border Services Agency (CBSA) wishes to advise of an amendment to the Excise Code Z09, regarding the air conditioning tax.
2. Effective , the heading 84.09 “Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.” and its breakouts corresponding classification numbers, will be removed from Excise Code Z09 based on a recent classification analysis.
3. Due to system limitations, this change will be active in the downstream applications, such as TRAS, at a later date. A new Customs Notice will be published to advise when the changes will be effective.
4. An application for a refund of duties under paragraph 74(1)(c.11) of the Customs Act may be made within four years from the date the goods were accounted for under subsections 32(1), (3), or (5), in respect of eligible goods that were imported on or before March 31, 2023. Further information on applying for a refund can be found in Memorandum D6-2-3, Refund of Duties.
5. For certainty regarding the tariff classification, origin or value for duty of a product, importers may request a ruling. Details on submitting a request for a ruling can be found in the Memorandum D11-11-3, Advance Rulings for Tariff Classification, Memorandum D11-11-1, National Customs Rulings (NCR), or Memorandum D11-4-16 Advance rulings for origin under Free Trade Agreements.
6. For more information, contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Contact Us online (webform)
Contact Us at the CBSA website may also be accessed for information.
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