74C Series Tuber Harvesting Machines for Potatoes In Canada, you work for an American based company named Farm Harvester. Farm Harvester has been hired by the province of Prince Edward Island to help the farmers harvest Potatoes because the Farm Harvester equipment is very fast and cost effective. A similar type of equipment is not currently available in Canada. Winter is only about four months away and it will take at least four months for all crops to be harvested. You have inquired prior to the entry of one of the Farm Harvester machine if it qualifies for temporary importation under D8-1-1. GST status is as per the attached D8-1-1, page. Customs has informed you that it qualifies under t/c 9993 Additional Information Machine Type: Tuber Harvesting Machine Number of units: 1 Cost per unit: $1,200,000.00 Exchange rate: $1 USD = $1.35 Using the Customs Tariff page and information provided you are asked to 1 . Complete the financial calculations : VFCCVFDCDVFTGSTTDTP- 8433.53.00 00 - -Root or tuber harvesting machines NMB Free CCCT, LDCT, GPT, UST, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 23 Descriptions Key word Conditions and Examples Type and Maximum Period of GST/HST Relief Legislative Authority Special Authority Code Films Films, videotapes and slides of an instructive, informative or documentary nature, when consigned to social and service clubs, charitable organizations and other similar groups, for entertainment. Full 12 months. The Minister may extend. Non-taxable Imported Goods (GST/HST) Regulations cross reference to Item 52 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 52-089Z1663 Films Motion-picture films, videotapes, television and radio programs, and other articles for review by a recognized board of censors. Full 12 months. The Minister may extend. Non-taxable Imported Goods (GST/HST) Regulations cross reference to Item 54 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 54-089Z1663 Films, advertising When imported from Mexico, the United States or Chile, the samples must meet the following criteria: (i) be imported solely to solicit orders for goods or services provided from a country other than Canada; (ii) not be sold, leased or put to any use other than exhibition or demonstration while in Canada; (iii) be capable of identification when exported; (iv) be exported within such period as is reasonably related to the purpose of the temporary importation; and (v) be imported in no greater quantity than is reasonable for their intended use. Full See Conditions According to section 140 of the Customs Tariff, the relief provided under section 1 of Schedule VII to the Excise Tax Act for goods classified under subheading 9823.80 will continue for those goods as if this subheading still existed. GST Code 51 Harvest Equipment Trucks, equipment and mobile accommodation facilities, not available from Canadian sources, when imported by non-residents for their use in the harvesting of crops. Examples: Grain box trucks and combines. 1/60 12 months. The Minister may extend. Value of Imported Goods (GST/HST) Regulations cross reference to Item 22 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 22-089Z1663 In-transit Material Articles for in-transit movement through Canada. The articles must remain in the condition as imported with no unpacking and may not be stored beyond the time necessary for transhipment. Examples: Machinery and household goods. Full 12 months. The Minister may extend. Non-taxable Imported Goods (GST/HST) Regulations cross reference to Item 57 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 57-089Z1663 Lecture material Including films, tapes, slides, projectors, videotape machines, sound recorders, charts and other articles imported by non-residents for their use in illustrating non-commercial lectures at meetings of educational societies, professional associations, athletic associations, church groups, service clubs and similar organizations, whether or not a fee is to be paid to the lecturer or an admission fee is to be charged. Examples: Films, projectors, videotapes, models, posters. Full 12 months. The Minister may extend. Non-taxable Imported Goods (GST/HST) Regulations cross reference to Item 49 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 49-089Z1663 Lecture material Recorded lectures from the Photographic Society of America Inc. for instructing individual members and affiliated camera clubs in photographic techniques. 1/60 12 months. The Minister may extend. Value of Imported Goods (GST/HST) Regulations cross reference to Item 55 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 55-089Z1663 Light and Sound Equipment For use at a fair, exhibition or rodeo. 1/60 12 months. The Minister may extend. Value of Imported Goods (GST/HST) Regulations cross reference to Item 37 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. 37-089Z1663 Memorandum D8-1-1 Revised January 22, 2010 27 CLASSIFICATION NO. N DE CLASSEMENT B3-3 (04) CANADA CUSTOMS CODING FORM DOUANES CANADA - FORMULE DE CODAGE 44 WAREHOUSE NO. - N D'ENTREPT 45 CARGO CONTROL NO. - N DE CONTRLE DU FRET 43 DEPOSIT - DPT 46 CARRIER CODE AT IMPORTATION CODE DE TRANSPORTEUR L'IMPORTATION DECLARATION - DCLARATION 47 48 SIMA ASSESSMENT COTISATION DE LMSI 49 EXCISE TAX TAXE D'ACCISE 50 GST TPS TOTAL I JE PLEASE PRINT NAME - LETTRES MOULES S.V.P. OF DE IMPORTER / AGENT - IMPORTATEUR / AGENT DECLARE THE PARTICULARS OF THIS DOCUMENT TO BE TRUE, ACCURATE AND COMPLETE. DCLARE QUE LES RENSEIGNEMENTS CI-DESSUS SONT VRAIS ET COMPLETS. DATE SIGNATURE CUSTOMS DUTIES DROITS DE DOUANE 51 PROTECTED B (WHEN COMPLETED) PROTG B (UNE FOIS REMPLI) 22 DESCRIPTION DSIGNATION 42 GST TPS 39 SIMA ASSESSMENT COTISATION DE LMSI 38 CUSTOMS DUTIES DROITS DE DOUANE 34 E.T. RATE TAUX T.A. 35 RATE OF GST TAUX DE TPS 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE 31 VFD CODE CODE VD 32 SIMA CODE CODE DE LMSI 28 TARIFF CODE TARIFAIRE 29 QUANTITY QUANTIT 26 SPECIAL AUTHORITY AUTORISATION SPCIALE 30 U - M 33 RATE OF CUSTOMS DUTY TAUX DE DROIT DE DOUANE 41 VALUE FOR TAX VALEUR POUR TAXE 40 EXCISE TAX TAXE D'ACCISE PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 37 VALUE FOR DUTY VALEUR EN DOUANE 23 WEIGHT / KGM POIDS / KGM 21 LINE LIGNE 24 NUMBER - NUMRO 25 LINE-LIGNE 27 CLASSIFICATION NO. N DE CLASSEMENT 22 DESCRIPTION DSIGNATION 42 GST TPS 39 SIMA ASSESSMENT COTISATION DE LMSI 38 CUSTOMS DUTIES DROITS DE DOUANE 34 E.T. RATE TAUX T.A. 35 RATE OF GST TAUX DE TPS 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE 31 VFD CODE CODE VD 32 SIMA CODE CODE DE LMSI 28 TARIFF CODE TARIFAIRE 29 QUANTITY QUANTIT 26 SPECIAL AUTHORITY AUTORISATION SPCIALE 30 U - M 33 RATE OF CUSTOMS DUTY TAUX DE DROIT DE DOUANE 41 VALUE FOR TAX VALEUR POUR TAXE 40 EXCISE TAX TAXE D'ACCISE PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 37 VALUE FOR DUTY VALEUR EN DOUANE 23 WEIGHT / KGM POIDS / KGM 21 LINE LIGNE 24 NUMBER - NUMRO 25 LINE-LIGNE 27 CLASSIFICATION NO. N DE CLASSEMENT 22 DESCRIPTION DSIGNATION 42 GST TPS 39 SIMA ASSESSMENT COTISATION DE LMSI 38 CUSTOMS DUTIES DROITS DE DOUANE 34 E.T. RATE TAUX T.A. 35 RATE OF GST TAUX DE TPS 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE 31 VFD CODE CODE VD 32 SIMA CODE CODE DE LMSI 28 TARIFF CODE TARIFAIRE 29 QUANTITY QUANTIT 26 SPECIAL AUTHORITY AUTORISATION SPCIALE 30 U - M 33 RATE OF CUSTOMS DUTY TAUX DE DROIT DE DOUANE 41 VALUE FOR TAX VALEUR POUR TAXE 40 EXCISE TAX TAXE D'ACCISE PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 37 VALUE FOR DUTY VALEUR EN DOUANE 23 WEIGHT / KGM POIDS / KGM 21 LINE LIGNE 24 NUMBER - NUMRO 25 LINE-LIGNE 27 CLASSIFICATION NO. N DE CLASSEMENT 22 DESCRIPTION DSIGNATION 42 GST TPS 39 SIMA ASSESSMENT COTISATION DE LMSI 38 CUSTOMS DUTIES DROITS DE DOUANE 34 E.T. RATE TAUX T.A. 35 RATE OF GST TAUX DE TPS 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE 31 VFD CODE CODE VD 32 SIMA CODE CODE DE LMSI 28 TARIFF CODE TARIFAIRE 29 QUANTITY QUANTIT 26 SPECIAL AUTHORITY AUTORISATION SPCIALE 30 U - M 33 RATE OF CUSTOMS DUTY TAUX DE DROIT DE DOUANE 41 VALUE FOR TAX VALEUR POUR TAXE 40 EXCISE TAX TAXE D'ACCISE PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 37 VALUE FOR DUTY VALEUR EN DOUANE 23 WEIGHT / KGM POIDS / KGM 21 LINE LIGNE 24 NUMBER - NUMRO 25 LINE-LIGNE 27 CLASSIFICATION NO. N DE CLASSEMENT 22 DESCRIPTION DSIGNATION 42 GST TPS 39 SIMA ASSESSMENT COTISATION DE LMSI 38 CUSTOMS DUTIES DROITS DE DOUANE 34 E.T. RATE TAUX T.A. 35 RATE OF GST TAUX DE TPS 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE 31 VFD CODE CODE VD 32 SIMA CODE CODE DE LMSI 28 TARIFF CODE TARIFAIRE 29 QUANTITY QUANTIT 26 SPECIAL AUTHORITY AUTORISATION SPCIALE 30 U - M 33 RATE OF CUSTOMS DUTY TAUX DE DROIT DE DOUANE 41 VALUE FOR TAX VALEUR POUR TAXE 40 EXCISE TAX TAXE D'ACCISE PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 37 VALUE FOR DUTY VALEUR EN DOUANE 23 WEIGHT / KGM POIDS / KGM 21 LINE LIGNE 24 NUMBER - NUMRO 25 LIN