Did you know? Articles produced more than 50 years before the date of accounting (the date they cleared Customs) are duty free. Excluding alcohol, of course!

How Do I Take Advantage Of Duty Free Status?

Articles produced more than 50, but less than 100 years ago:

  • Annex Code (9989) covers articles (other than an age exceeding 100 years, spirits or wines) produced more than 50 years prior to the date the goods clear Customs.
  • You must indicate the year in the description of the goods.
  • Articles over 50 years old (up to 100 years old) are to be classified using their regular tariff classification, followed by the use Annex Code 9989 - This will make those goods duty free.
How To Import Personal Belongings vs. Casual Goods

Articles produced more than 100 years ago

  • These articles are considered antiques and tariff (9706.00.00.10) is to be used for antique furniture or tariff (9706.00.00.90) for antiques other than furniture.
  • Tariff (9706.00) does not apply to the other articles of chapter 97.
  • You must also indicate the year in the description of the goods and they are to be classified in their own tariff of chapter 97. (i.e. original paintings, original sculptures and engravings, collections of minerals, botanicals etc.).
Moving Back To Canada And Bringing Personal Goods
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About Author
Cherie Storms
CCS , CTCS, CBSA Professional Designate

Cherie Storms is the Operations Manager with Pacific Customs Brokers, Canada with over 15 years in international trade operations and regulatory experience. After she joined the company in 2007 she has become an Executive Board Member for the Canadian Customs Brokers Society, BC Region, and was invited to speak at the Women in Transportation Annual General Meeting in 2010 regarding her experience with running the international logistics efforts of the Vancouver 2010 Winter Olympics. Cherie is also a member of CCB's National Commercial Operations and eManifest Committee. In September of 2018, Cherie became a member of the Board of Directors of the Canadain Society of Customs Brokers. Cherie has spoken at many seminars on the importance of trade compliance and is currently enrolled in the British Columbia Institute of Technology (BCIT) Business Management Program with the goal of becoming an international trade lawyer.

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While we strive for accuracy in all our communications, as the Importer of Record it is incumbent upon your company to ensure that you are aware of the requirements under the new regulations so that you maintain compliance as always.