The following is available in its entirety on the Canada Border Services Agency website.
CN 15-029, Container Bank Program (CBP)
1. This customs notice provides information regarding the Container Bank Program (CBP).
2. Heading 98.01 of the Schedule to the Customs Tariff provides for duty and tax free importation of containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods. However, such containers may only be used for this purpose and not for other purposes in Canada.
3. Headings 98.13 and 98.14 of the Schedule to the Customs Tariff provide for goods which originate in Canada or which are imported and accounted for under section 32 of the Customs Act to be exported and subsequently reimported customs duty free if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. In addition, if there was a refund or drawback when the goods were exported or they were manufactured in bond, then the amount of the refund or drawback must be repaid or the customs duty to which they would have been liable had they not been exported from Canada must be paid. These provisions apply to the specific goods and not to substitutes, even identical goods.