37Samples (item 27)

37 Samples (item 27)

By-law (1) This section may be cited as Customs By‑law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="margin-top:2pt; margin-bottom:2pt"><span>Acceptable forms of mutilation for the goods listed</span></p></td></tr><tr><td style="width:7.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="margin-top:2pt; margin-bottom:2pt"><span>Item</span></p></td><td style="width:21.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="margin-top:2pt; margin-bottom:2pt"><span>Prescribed goods</span></p></td><td style="width:71%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="margin-top:2pt; margin-bottom:2pt"><span>Forms of mutilation covered for those goods</span></p></td></tr></thead><tbody><tr style="height:19.85pt"><td style="width:7.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:21.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>China or glass</span></p></td><td style="width:71%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A sliver in a prominent place is chipped on each article.</span></p></td></tr><tr style="height:12pt"><td style="width:7.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:21.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Footwear</span></p></td><td style="width:71%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes.</span></p></td></tr><tr style="height:27.3pt"><td style="width:7.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:21.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Paper products</span></p></td><td style="width:71%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Either or both of the following:</span></p><p class="Tablea"><span>(a) The paper is indelibly marked with the wording “Specimen;”</span></p><p class="Tablea"><span>(b) other suitable words are included on the paper in a prominent place on each article </span><a id="_Int_zy0uuUSf"><span>so as to</span></a><span> render them unserviceable.</span></p></td></tr><tr style="height:37.75pt"><td style="width:7.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:21.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Clothing</span></p></td><td style="width:71%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Any of the following:</span></p><p class="Tablea"><span>(a) the article is mutilated by 0.5 cm perforations each 30</span><span> </span><span>cm in either a horizontal or vertical direction, or by cutting in a more severe manner;</span></p><p class="Tablea"><span>(b) the clothing is indelibly marked with the word “Sample” or other suitable words in a prominent place on each article </span><a id="_Int_oe3C63xE"><span>so as to</span></a><span> make them unserviceable.</span></p></td></tr><tr style="height:30.65pt"><td style="width:7.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:21.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Any goods</span></p></td><td style="width:71%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The goods have been mutilated in a form that renders the goods useless except for use as a sample.</span></p></td></tr></tbody></table>