Customs Duties - Department of National Defence - Importer

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Item Information

ID
C2610C
Effective Date
2007-11-30
SACC Manual item status
Active
Parent Section
Price
SACC Item usage
Reference

Revision History

Date Status ID Title
2007-11-30 Active C2610C Customs Duties - Department of National Defence - Importer (2007-11-30) C2610C

Remarks – Recommended Use of SACC Item

Use the following clause in contracts for defence supplies when the Department of National Defence is the importer and the contract value is C$250,000 or more. Contracting officers should request prices with customs duties identified as a separate item. Clause D0035C may apply.

Legal text for SACC item

  1. As the goods to be supplied under the Contract are defence supplies, customs duties on importation to Canada may be remitted under the Tariff Item Number 9982.00.00 of the Schedule to the Customs Tariff.
  2. Remission of customs duties payable may be granted under the Tariff Item Number 9982.00.00 when the total contract value of the defence supplies is C$250,000 or more. This reflects the import value of the goods plus the duty that would be applicable in the absence of the Customs Tariff.
  3. The Department of National Defence (DND) will be responsible for prearranging remission on importation or for paying customs duties on importation and applying to Canada Border Services Agency for a refund. DND is also responsible for applying to Public Works and Government Services Canada in good time for the certification required by the Customs Tariff.
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