Returning Resident Custom Fees 

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Listing Goods to be Imported

9. Prior to importation, former residents must prepare a detailed list in duplicate of all goods to be imported that indicates the make, model, serial numbers (where possible) and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g. kitchen utensils – $000). The list should be divided into two parts showing which items are accompanying the owner at the time of return and which items are to arrive at a later date as "goods to follow." This list must be presented to the border services officer at the first port of entry (POE) when the former resident arrives in Canada, even if no goods are being imported at that time. Instead of a list, Form B4A, Personal Effects Accounting Document (list of goods imported), may be used.

Admissible Goods

14. Either spouse may claim duty and tax -free importation of personal and household effects under tariff item No. 9805.00.00, regardless of whether the goods are registered jointly or in one of the spouse's names. Personal and household effects can include such items as the following:

(a) apparel, household furniture and appliances, books, musical instruments, personal computers, bicycles, hobby tools, travel and utility trailers, pleasure boats and personal aircraft;
(b) mobile trailers not exceeding 2.6 metres (9 feet) in width that the owner is personally capable of moving from place to place, motor homes and tool sheds or garages that do not attach to or form part of a dwelling;
(c)commercial vehicles that have been and will continue to be used solely for personal transportation, and equipment imported exclusively for personal or hobby use; and
(d) vehicles and goods that are jointly or individually owned by either spouse. Either spouse may claim and account for such goods (regardless of whether they are registered jointly or in one of the spouse's names). In instances where one spouse qualifies as a former resident while the other qualifies as a settler, either spouse may claim the household and personal effects using tariff item No. 9805.00.00 or No. 9807.00.00, as the case may be.

Inadmissible Goods

15. The following are examples of goods that are not admissible under tariff item No. 9805.00.00 and are classified under the appropriate provision of the Customs Tariff:

(a) goods for the accommodations of others, for sale or hire or for use in a business or manufacturing establishment or as contractors' outfits, such as office equipment and furniture, dental chairs, welding equipment, metal and woodworking machines, vehicles and trailers for commercial use;
(b) livestock, machinery and equipment for use on a ranch or farm;
(c) houses and buildings used as dwellings or residences, large trailers used as residences of any type or nature that require a special permit and highway escort to be moved from place to place;
(d) company-owned and leased vehicles (as well as any other leased goods);
(e) goods that are shipped to Canada while the owner continues to live or travel abroad (alternatively, they may be placed in "bonded storage"); and
(f) goods stored abroad or shipped to Canada for bonded storage before all of the ownership, possession and use requirements have been met (the time spent in transit or in storage abroad or in Canada cannot be included when calculating the six-month period of possession or use).

Value Limitations

16. If an article meets all the conditions of tariff item No. 9805.00.00 but its value for duty exceeds $10,000, it is not classified under tariff item No. 9805.00.00. Instead, section 84 of the Customs Tariff applies and the article is classified under Chapters 1 to 97 of the Customs Tariff, and its value for duty is reduced by $10,000. Duty and taxes therefore apply only to the portion of the value that exceeds $10,000.

17. In the case of an automobile, duty and goods and services tax/harmonized sales tax (GST/HST) apply to the portion of the value in excess of $10,000. Excise taxes remain payable in their entirety on the air conditioning unit and an additional fuel-inefficient excise tax (Green Levy) will be collected if the automobile has a weighted average fuel consumption rating of 13 or more litres per 100 kilometres, and has been put into service after March 19, 2007. The Green Levy applies to automobiles, which include station wagons, sport utility vehicles, and vans designed to carry less than 10 passengers.

18. Form B15, Casual Goods Accounting Document, is to be used to account for the vehicle and a cross-reference should be made to the Form B4 number.

19. The 12-month retention period applies to the vehicle in the usual manner.