Customs Duties - Exemption

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Attention! As part of the Acquisitions Program’s transformation agenda, PSPC is planning to archive and migrate the SACC manual to the CanadaBuys website. The SACC manual will continue to be available on the BuyandSell website to ensure continuity of service during this transition period. At this time, an initial version of the archived version of the SACC has been posted on CanadaBuys. We encourage you to go visit the site and get comfortable with the new format of the SACC at the following:

Archived - Standard Acquisition Clauses and Conditions Manual | CanadaBuys

We appreciate your continued feedback and cooperation during this transition.

Item Information

Revision History

Date Status ID Title
2008-05-12 Active C2603C Customs Duties - Exemption (2008-05-12) C2603C

Remarks – Recommended Use of SACC Item

Use the following clause in contracts when a client department, other than National Research Council Canada, claims exemption of customs duties for goods imported under Customs Tariff, Schedule II, Annex Code 1760. The goods must be used in teaching, research or other specified use.

Contracting officers must insert the end-use and the authority number specified by the client department.

Legal text for SACC item

The goods described in the Contract are of a class or kind enumerated in Customs Tariff, Schedule II, Annex Code 1760, and are exempt from customs duties. The goods are for use directly in _____ by _____ (Authority No. _____) .