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D8-2-15, Administration of the Representational Gifts Remission Order

The following has been updated and is available on the CBSA website: Memorandum D8-2-15, Administration of the Representational Gifts Remission Order http://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html

This memorandum outlines the conditions under which certain representational gifts qualify for customs duty-free entry, GST and excise tax relief, and customs duties relief. The representational gifts must be presented to a donee in the course of an official visit outside of Canada, or presented by a donor in the course of an official visit to Canada. The amended Representational Gifts Remission Order provides full relief from the GST and excise tax in the Excise Tax Act and the customs duties in section 21 of the Customs Tariff on representational gifts. The customs duty relief is provided by tariff item 9833.00.00 of the schedule to the Customs Tariff.

This memorandum has been revised to reflect amendments to the Customs Act and changes to the Canada Border Services Agency’s (CBSA) organizational structure.

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