Temporary Importation of Baggage and Conveyances by Non-Residents
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Last modified: 2010-07-09
This Memorandum explains the entitlements and outlines the conditions under which non-residents may temporarily import their baggage and conveyances without payment of duties.
| Issuing office | Trade Policy and Interpretation Directorate Customs Branch |
| Legislative references | Customs Tariff, tariff item No. 9803.00.00, Paragraphs 133(b) and (e), and Chapter 98, Note 5 - Special Classification Provisions - Non Commercial (SOR/94-784), SOR/96-370, SOR/87-720 |
| Headquarters file | HS9803-0 |
| Other references | D1-2-1, D2-2-1, D3-2-1, D8-1-1, D8-1-7, D19-4-2, D19-13-2 |
| Superseded memoranda D | D2-1-1, February 9, 2001 |