Temporary Imports of General Goods
goods are entering Canada on a temporary basis, the shipment may quality for
duty-free entry and full or partial relief of GST. If qualified, the goods will enter on a Temporary
Importation Bond (TIB). Most TIB's are
related to equipment on loan however, there are also other conditions by which
a TIB may be applicable.
following procedures apply for a TIB:
- Forward a
completed TIB form to Purchasing Services with details of the equipment to be
Services will contact Risk Management & Insurance Services to determine
insurance coverage and assess risk and liability. They will need to know the responsible party
for coverage of damage to the equipment itself, and who assumes liability for
injury as a result of using the equipment.
- All equipment
must meet Saskatchewan electrical standards (see Electrical Equipment Certification form). Workplace Safety & Environmental
Protection (WSEP) may need to be informed of other issues to ensure the
equipment meets university requirements while being used on campus.
- If the goods do not qualify as a TIB, all
applicable duties and taxes will be assessed on the full value of the goods,
and the shipment will enter Canada as a regular import. However, if all requirements are met, you
will be advised that goods qualify as a TIB.
You will be required to complete an on-line purchase requisition so that
a purchase order (PO) can be issued.
This is required for customs and university insurance purposes, and to
cover freight and brokerage charges.
- You will be
contacted prior to the expiration date of the TIB to confirm that the goods
will be returned to the Supplier or lending institute.
- The university
customs broker - Thompson, Ahern & Co. Ltd., must be notified of the planned
date of export prior to the return of the goods. Failure to do so may result in the payment of
GST and applicable duty on the total
value of the temporary import. The goods
must be exported prior to the expiry date of the temporary entry (maximum of 18
months) or a request for extension must be submitted to the Canada Border
Services Agency (CBSA) through Purchasing Services.
- In the event
that the goods are purchased, a memo should be sent to Purchasing Services to
request an amendment of the customs entry and to initiate the appropriate
changes to the purchase order. All
applicable duties and taxes will need to be paid on the full value of
|Electrical Equipment Certification Information|
|Electrical Equipment Certification Form|
|Temporary Importation Bond (TIB) Information Form - General|
Contacts for further information:
University of Saskatchewan
Thompson, Ahern & Co. Ltd.
Tel: 1-866-778-4460 ext. 248