September 1, 2000

Customs Notice 346, dated September 1, 2000 addresses the proposed change to Section 5 of Schedule VII to the Excise Tax Act. This notice advises you of a change to exempt certain goods under certain conditions from paying 7% GST. 

Basically, now you can import replacement parts and replacement goods sent to a particular person under a warranty arrangement without paying 7% GST.

It does not apply if charges are made for the repair work. For Customs purposes you will still have to show a “no charge” value at time of entry. Please call us if you require further information.