Printable Version Important Tax and Customs Duties Relief Announced for Winter Olympic Games Imports


The Canadian Government has recently issued a Remission Order covering the importation of goods intended for use during the 2010 Olympic and Paralympic Winter games.

The principle clauses of the Order outline the conditions under which customs duties may be relieved on some goods imported temporarily, and in some cases permanently, so long as they are for exclusive use in connection with the Games. The Order also provides for the full or partial relief of the Goods and Services Tax (GST) under certain circumstances, with the specific exception of all tobacco products and alcohol.

The following table summaries the key features of the Order. For more information, please contact FedEx Customer Service at 08456 07 08 09.

Permanent Importation

Temporary Importation

Full customs duty relief 

Goods with a unit value of Can$60 or less for free distribution as gifts or awards.

Goods that are ancillary to the hosting or staging of events at the Games or athletic equipment that is required by an athlete exclusively for the purpose of training or competing.

Clothing supplied free of charge by an official sponsor to be worn as uniforms by employees or game volunteers when undertaking their official duties in connection with the Games.

Full GST relief

When imported by non-residents, non-GST registrant broadcast rights holders or sponsors.

Canadian residents participating in the Games.

Canadian residents acting in an official capacity in connection with the games.

Required Documentation/Forms

Canada Customs Coding: B3-3 or E29B

Full GST relief: 08-1766F0003

Partial GST relief at 1/60th: 08-1766F002

No GST relief: 08-1766F0001

NB the Commercial Invoice (CI) must specifically describe the goods as being exclusively for use in the Olympic Games

Full customs duty relief

Goods imported temporarily for the exclusive use in connection with the Games by

Family members
Media accreditation holders
Non-residents
Non-registrant broadcast rights holders
Non-registrant official sponsors

Partial relief at the rate of 1/60th

Residents
GST registrant broadcast rights holders
GST registrant official sponsors

Required Documentation/Forms

Canada Customs Coding: B3, B3-3, E29B, Carnet ATA

Full GST relief: 08-1766F0003

Partial GST relief at 1/60th: 08-1766F002

No GST relief: 08-1766F0001

NB the Commercial Invoice (CI) must specifically describe the goods as being exclusively for use in the Olympic Games