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HS Code and Harmonized Tariff Schedule of Canada
HS NoSS Description of Goods Unit of Meas.  MFN Tariff Applicable Preferential Tariffs
9704.00.0000Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.-FreeCCCT, LDCT
9804.30.0000Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada. - Valued at not more than three hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours. For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.-7%CCCT, LDCT
9804.40.0000Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada. - Valued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours. For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.-FreeCCCT, LDCT
9805.00.00 Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada. "Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation. For the purpose of this tariff item: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and(c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item.-FreeCCCT, LDCT
9805.00.0010Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada. "Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation. For the purpose of this tariff item: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and(c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item. - Goods imported by returning members of the Canadian Forces-  
9805.00.0020Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada. "Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation. For the purpose of this tariff item: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and(c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item. - Goods imported by returning employees of the Canadian Government-  
9805.00.0030Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada. "Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation. For the purpose of this tariff item: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and(c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item. - Goods imported by other returning former residents of Canada-  
9805.00.0040Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada. "Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation. For the purpose of this tariff item: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and(c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item. - Goods imported by other returning residents of Canada-  
9807.00.0000Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada. For the purpose of this tariff item: (a) "goods" may include: (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and (ii) tobacco not exceeding fifty cigars, two hundred cigarettes,two hundred tobacco sticks and two hundred grams of manufactured tobacco; (b) "goods" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and (c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.-FreeCCCT, LDCT
9816.00.0000Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being advertising matter, tobacco or alcoholic beverages, when the value thereof does not exceed sixty dollars in any one case.-FreeCCCT, LDCT
9825.30 Goods imported by mail or courier for personal or household use. The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act. The value of goods imported that are eligible to be classified under this heading shall not exceed $500. The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff.   
98.26 Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00.   
9825.20.00 Goods imported by mail or courier for personal or household use. The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act. The value of goods imported that are eligible to be classified under this heading shall not exceed $500. The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. 8%UST, MT, M
9825.30.00 Goods imported by mail or courier for personal or household use. The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act. The value of goods imported that are eligible to be classified under this heading shall not exceed $500. The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. FreeUST, MT, M
9826.10.0000Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff.-20%UST: Free
9826.20.0000Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff.-8%UST: Free
9826.30.0000Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00. - Basic groceries listed in Part III of Schedule VI to the Excise Tax Act.-7%UST: Free
9826.40.0000Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater than the rate provided by this tariff item under the Most-Favoured-Nation Tariff.-FreeUST: Free
9827.00.0000Goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, imported by members of the military forces of countries that are parties to the North Atlantic Treaty or are members of the Commonwealth, or by civilian employees of those military forces who are not Canadian citizens or permanent residents of Canada and are stationed in Canada on official duty, including dependants of such members or employees, but not persons on duty at a diplomatic mission, on condition that:(a) an authorized identification card is presented to a Customs officer by the visiting forces personnel at the time the goods are imported into Canada; (b) the goods were acquired abroad for the personal or household use of the visiting forces personnel and are in quantities and values that are reasonable for such use; and(c) in the case of durable goods, they are accompanied on importation by documentation specified by the Minister of Public Safety and Emergency Preparedness and are not sold or otherwise disposed of (except disposed of by destruction under Customs supervision or by exportation or sale to other visiting forces personnel) unless, prior to the sale or other disposition, the goods are accounted for by the importer or owner and customs duty is paid in respect of the goods.-FreeCCCT, LDCT
9831.00.0000Non-commercial film, exposed or processed while a resident is abroad, and one set of prints therefrom, and non-commercial video tape recorded while a resident is abroad, imported by the resident solely for personal use and not for any business or occupational purpose and, on the resident's return to Canada, are in the possession of the resident or form part of the baggage of the resident;Commercial Canadian film, exposed abroad by a Canadian resident using Canadian equipment, not developed or processed except to the extent necessary for testing the quality of the exposed film, and commercial Canadian video tape recorded by a Canadian resident using Canadian equipment, except if:(a) with respect to the resident:(i) it is impracticable to employ a resident in exposing the film or recording the video tape and the person employed is either a technical specialist or the employment is of a casual nature; or (ii) the person is required to be employed in order to comply with the law of the country in which the exposing of the film or the recording of the video tape is carried out;(b) with respect to the equipment:(i) it is impracticable to obtain Canadian equipment;(ii) the equipment used is a replacement for Canadian equipment that has become defective during the exposing of the film or the recording of the video tape; or(iii) the equipment used is an aircraft, vessel or a vehicle rented in the country in which the exposing of the film or the recording of the video tape is carried out.-FreeCCCT, LDCT
9898.00.0000Firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition and components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, in this tariff item referred to as prohibited goods, but does not include the following:(a) prohibited goods imported by(i) a public officer in the course of the public officer's duties or employment,(ii) an individual on behalf of and under the authority of a police force, the Canadian Forces, a visiting force or a department of the Government of Canada or of a province, or(iii) a non-resident or an individual belonging to a class of non-residents who, at the time of importation, has the benefit of an exemption under subsection 97 (1) or (2) of the Firearms Act;(b) prohibited goods imported by a business that holds a licence authorizing it to acquire and possess those goods, or prohibited goods that are being shipped in transit through Canada by a business that does not carry on business in Canada;(c) prohibited goods, or any class of prohibited goods, that, under regulations made by the Governor in Council, are exempted from the provisions of this tariff item;(d) any weapon that, under subsection 84(3) of the Criminal Code, is deemed not to be a firearm;(e) any firearm, other than a restricted firearm or a prohibited firearm, imported by(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm,(ii) an individual who holds a licence to acquire and possess that kind of firearm, who is a resident of Canada and who acquired the firearm outside Canada, or(iii) an individual who is a resident of Canada and who did not acquire the firearm outside Canada;(f) any restricted firearm imported by;(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm and an authorization to transport,(ii) an individual who holds a licence to acquire and possess that kind of firearm and an authorization to transport, who is a resident of Canada and who acquired the firearm outside Canada, or(iii) an individual who is a resident of Canada, who holds an authorization to transport and who did not acquire the firearm outside Canada;(g) any prohibited firearm, imported by an individual who is a resident of Canada, who holds an authorization to transport and who did not acquired the firearm outside Canada;(h) arms, ammunition, implements or munitions of war, army, naval or air stores and any articles deemed capable of being converted into any such things or made useful in the production of any such things, imported with a permit issued under section 8 of the Export and Import Permits Act;(i) arms, military stores, munitions of war and other goods eligible for entry under tariff item No. 9810.00.00 or 9811.00.00; and(j) arms, military stores, munitions of war, or classes thereof, that under regulations made by the Governor in Council, are exempted from the provisions of this tariff item.For the purposes of this tariff item,(a) "firearms" and "weapon" have the same meaning as in section 2 of the Criminal Code;(b) "automatic firearm", "licence", "prohibited ammunition", "prohibited device", "prohibited firearm", prohibited weapon, restricted firearm and "restricted weapon" have the same meanings as in subsection 84(1) of the Criminal Code;(c) "public officer" has the same meaning as in subsection 117.07(2) of the Criminal Code;(d) "authorization to transport", "business", "carrier" and "non-resident" have the same meanings as in subsection 2(1) of the Firearms Act; and(e) "visiting force" has the same meaning as in section 2 of the Visiting Forces Act.-N/A 
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