| 9804.20.00 | 00 | Goods 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 eight hundred dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days. For the purpose of this tariff item:(a) goods may include 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 included in the baggage accompanying the person at the time of return to Canada; and(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada. | - | Free | CCCT, LDCT |
| 9814.00.00 | 92 | Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Other: - Goods of Sections V to X | - | | |
| 9305.91.00 | 11 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Firing mechanisms | - | | |
| 9305.91.00 | 12 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Frames and receivers | - | | |
| 9305.91.00 | 13 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Barrels | - | | |
| 9305.91.00 | 14 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Pistons, locking lugs and gas buffers | - | | |
| 9305.91.00 | 15 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Magazines and parts thereof | - | | |
| 9305.91.00 | 16 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Silencers (sound moderators) and parts thereof | - | | |
| 9305.91.00 | 17 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Flash eliminators and parts thereof | - | | |
| 9305.91.00 | 18 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Breeches, bolts (gunlocks) and bolt carriers | - | | |
| 9305.91.00 | 19 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Of military weapons of heading 93.01
- Of machine-guns, sub-machine-guns, shotguns or rifles: - Other | - | | |
| 9305.99.10 | 00 | Parts and accessories of articles of headings 93.01 to 93.04.
- Other: - Other - Parts for apparatus for the destruction of predatory animals by the discharge of poisonous cartridges;
Parts for automatic explosive bird-scaring devices | - | Free | CCCT, LDCT |
| 9403.90.00 | 13 | Other furniture and parts thereof. - Parts - Frames, other than builders' fittings, of a kind used in offices and for domestic purposes: - Of wood | - | Free | CCCT, LDCT |
| 9403.90.00 | 19 | Other furniture and parts thereof. - Parts - Frames, other than builders' fittings, of a kind used in offices and for domestic purposes: - Other | - | Free | CCCT, LDCT |
| 9403.90.00 | 31 | Other furniture and parts thereof. - Parts - Table or counter tops, of a kind used in offices and for domestic purposes: - Of rubber or plastics | - | Free | CCCT, LDCT |
| 9306.30.10 | 00 | Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. - Other cartridges and parts thereof - Poisonous cartridges for apparatus for the destruction of predatory animals;
Starter cartridges and parts thereof, for diesel or semi-diesel engines;
Twin-shot cartridges designed for bird-scaring devices | - | Free | CCCT, LDCT |
| 9403.90.00 | 39 | Other furniture and parts thereof. - Parts - Table or counter tops, of a kind used in offices and for domestic purposes: - Other | - | Free | CCCT, LDCT |
| 9403.90.00 | 42 | Other furniture and parts thereof. - Parts - Table or counter tops, excluding those of a kind used in offices and for domestic purposes: - Of wood | - | Free | CCCT, LDCT |
| 9403.90.00 | 49 | Other furniture and parts thereof. - Parts - Table or counter tops, excluding those of a kind used in offices and for domestic purposes: - Other | - | Free | CCCT, LDCT |
| 9401.30.10 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes | - | 8% | CCCT, LDCT |
| 9401.30.10 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes - Of metal | - | 8% | CCCT, LDCT |
| 9401.30.10 | 90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Swivel seats with variable height adjustment - For domestic purposes - Other | - | 8% | CCCT, LDCT |
| 9401.61.10 | | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered - For domestic purposes | - | 9.5% | CCCT, LDCT |
| 9401.61.10 | 10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- Other seats, with wooden frames: - Upholstered - For domestic purposes - Chairs | - | 9.5% | CCCT, LDCT |
| 9403.90.00 | 52 | Other furniture and parts thereof. - Parts - Other, of a kind used in offices and for domestic purposes: - Of rubber or plastics | - | Free | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
