- 98Special classification provisions - non-commercial
- 9804Goods 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
9804.40.00.00Valued 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, manufactured tobacco or vaping products.
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Classify a whole shipment, not one line at a time.
Adhoc's agent assigns HS codes with the ruling chain cited, checks CFIA and other agency requirements, and drafts the CBSA declaration for your broker to review.
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