On March 21, 2013, Canada introduced the 2013 Budget. While the 2013 Budget was characterized as an austerity budget, it offered customs duty relief (hopefully translating into lower retail prices) on certain imported consumer goods.
The 2013 Budget permanently removed customs duties on baby clothes and sports equipment (excluding bicycles, which I should note have been subject to anti-dumping duties for 20 years when originating in or exported from China or Taiwan). Tariffs on these goods ranged from 2.5% to 20% and are being removed/reduced to “Free”effective April 1, 2013 (not an April Fool’s joke). When a duty rate is “Free”, it does not mean the goods will be free in the stores (I have been asked this).
This is good news for importers of goods in respect of which the following H.S. Codes are applicable:
- 4203.21.10 / 4203.21.90 – certain leather sports gloves (for cricket, golf, baseball and other)
- 6111.20.00 / 6111.30.00 / 6111.90.00 – certain babies garments
- 6209.20.00 / 6209.30.00 / 6209.90.90 – certain babies garments
- 6401.92.92 – certain plastic sandals
- 6402.12.20 / 6402.12.30 / 6403.12.20 / 6403.12.30 – cross country ski footwear and snowboard boots (downhill ski boots already duty free)
- 9506.11.90 / 9506.12.00 / 9506.19.00 – skis, fastenings & bindings, ski poles, snow boards
- 9506.21.00 / 9506.29.00 – water-skis, sailboards, surf boards, and other water sports equipment
- 9506.31.00 / 9506.32.10 / 9506.32.90 / 9506.39.20 / 9506.39.30 / 9506.39.90 – golf clubs, golf balls and related golf equipment
- 9506.40.00 – articles and equipment for table tennis / ping pong
- 9506.62.90 – inflatable balls, like dodge balls
- 9506.69.10 / 9506.69.90 – cricket balls, croquet balls, lawn bowling balls, squash balls, racket balls, etc.
- 9506.70.11 / 9506.70.12 – ice skates and roller skates
- 9506.91.90 – exercise / fitness equipment and gymnastics equipment, including trampolines and other
- 9506.99.20 – hockey sticks and parts thereof and curling stones and clay pigeons
- 9506.99.31 – automated batting cages, clay target throwing machines, soft ball / hard ball throwing machines
- 9506.99.40 – cricket bats and leg pads
- 9506.99.50 – protective pads and guards for ice hockey and fields hockey and other (except football)
- 9506.99.90 – archery equipment, above ground swimming pools and wading pools, playground equipment, snowshoes, bobsleds, toboggans, etc.
This budget measure should make many Canadians happy.