Memorandum D8-3-6, Tariff Item 9905.00.00 and the Passover Products Remission Order
This memorandum outlines the conditions under which certain products imported for use during the Passover holidays qualify for customs duty-free entry. It also sets out the procedures to follow to import customs duty-free Kosher for Passover margarine.
The editing revision made in this memorandum is the addition of an Appendix to provide the Passover holiday dates for 2020 through 2030.
The editing revision made in this memorandum also provides additional information on the eligibility of goods for relief of sales taxes under the Passover Products Remission Order.
This memorandum was revised to identify the differences in the eligibility conditions for tariff item 9905.00.00, for the relief of applicable customs duty, and the Passover Products Remission Order, for the relief of applicable of customs taxes (GST/HST).