Tax exemption for imports of electronic goods into Canada 

July 11:  Importers of certain electronic goods (such as MP3 players) may be able to import these goods duty-free into Canada without the need for retailers to have their individual customers sign certificates about the end-use of these products.

The Canada Border Services Agency (CBSA) recently clarified its policy on this matter, but some uncertainty still remains.


Although the CBSA's practice has been to allow duty-free status without having to provide these certificates, the CBSA recently decided it did want the certificates and asked some importers to provide them retroactively for goods previously imported. When importers could not provide the certificates, the duty-free status was denied and duty was collected.


The CBSA clarified in a new notice that it will no longer require importers to obtain and keep on file end-use certificates signed by individual consumers. Importers are still required to keep written records about the intended use of the goods; however, it is unclear exactly what these records must include.


The status of the duty collected for not having the certificates is also unclear.


Read a July 2013 report prepared by the KPMG member firm in Canada: Importers of Electronic Goods Seek Clarity on Tax Exemption



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




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For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

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