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New CBSA Memorandum D10-14-69

: General

Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00. 2017-04-28

This memorandum outlines and explains the interpretation of the term “for processing”, as they appear in Chapters 1 to 21 and tariff item 9907.00.00 of the Customs Tariff. This memorandum replaces D10-14-2, Administrative Policy – Tariff Interpretation of Fresh Fruits and Vegetables for Processing.
 
Administrative Policy
 
1. The term "processing" means the conversion, by the domestic manufacturing industry, of materials from their natural, or processed, state to another form or state for subsequent use as human or animal food, nutritional supplements or cosmetics. Examples of conversion processes include; reduction in size, mixing, forming, heating (including cooking), freezing, dehydrating, cleaning, separating, draining, trimming, peeling, dehusking, hulling, shelling, pitting, coring, stemming, silking, centrifuging, filtering, or extraction (by solvents or pressure) or any combination of these.
 
2. Neither pasteurization nor packaging/repackaging is considered to be a processing operation.
 
3. The "domestic processing industry" encompasses only commercial enterprises engaged in the processing of materials into prepared human or animal food (excluding enterprises that prepare fresh food products for direct sale to a consumer), nutritional supplements or cosmetic products by carrying out the type of operation(s) listed in paragraph 1 of this memorandum.
 
. . .
 
7. Tariff items that contain a "for processing" provision are conditional relief tariff items. Memorandum D11-8-5 - Conditional Relief Tariff Items provides the CBSA’s interpretation of such provisions. They may be claimed at time of accounting (paragraphs 17-24 of D11-8-5) despite the required processing not having yet occurred. However, as also explained therein, an importer must be able to demonstrate that the criteria upon which conditional relief was granted has been met when requested by the CBSA (paragraphs 51-55), this applies even in the case of imported goods subsequently sold to a Canadian further processor.
 
8. Information about the retention of records may be found in D11-8-6, Interpretation of Section 3 of the Imported Goods Records Regulations.
 
To view the full contents of this new memorandum, click on D10-14-69.
 

Source: CBSA

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