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Printable Version Important tax and customs dues 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 1800 209 6161.
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 Partial relief at the rate of 1/60th Residents 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
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