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conditional tariff items

Customs Tariff – Chapter 99 – Conditional or End Use

 

THE END USE PROVISIONS OF THE CUSTOMS TARIFF

 

         Chapter 99 contains the Conditional or End-Use Tariff Items.
         However, End-Use Tariff Items or what the Department of Finance refers to as “Manufacturing Inputs” can actually be found Throughout the Nomenclature.
Example
Our example is HS Classification number: 607.19.21.00 —- This Classification number provides Duty Free access to Blanks when for use in the manufacture of wheel & axle combinations for railway & tramway (including subway cars) passenger coaches

 

CHAPTER 99 CONDITIONAL TARIFF ITEMS

 

         In order to utilize a Ch 99 conditional tariff items, there are certain conditions and obligations that must be met & fulfilled before using such codes.
         They include Proof of End-Use, such as copies of contracts, purchase orders, and auditable Audit Trails. Other questions that you may want to satisfy would include; Are the goods listed? Do they meet the terms & conditions of the code? Etc.
         If the Goods are “Diverted” from a Ch99 Conditional tariff item, be prepared to file a voluntary amendment with the Agency in order to account for this change in end-use.

 

POPULAR CHAPTER 99 CONDITIONAL TARIFF ITEMS:

 

         9903                Articles & Materials for use in Agricultural applications
         9948                Articles for use in Electronic equipment
         9967 & 9968   For use in Aircraft
         9969                Goods of base metal for use in Ships & Ship-building
         9977 & 9978   For use in Medical applications
         9986                Religious Articles – Refer to customs D memo D10-15-12
         9993                Temporary Importations – Refer to customs D memo D8-1-1

 

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