Goods to be employed in a Noxious Atmosphere (D10-15-26)

Goods to be employed in a Noxious Atmosphere - Memorandum D10-15-26

This memorandum outlines the CBSA’s interpretation of the expression “to be employed in a noxious atmosphere” throughout the Customs Tariff, and has been updated to further specify how to meet the conditional relief requirement “to be employed in a noxious atmosphere” and substantiate that the goods are intended to be employed in a noxious atmosphere.

Conditional relief tariff items reduce or eliminate the rates of duty that would otherwise apply to goods, provided the conditions of relief imposed under the tariff item are satisfied.

For example, plastic medical examination gloves of tariff item 3926.20.10 imported by, or imported and intended to be used in a life-threatening, medical or health care environment would qualify as meeting the conditional relief.

In order to meet the conditional relief requirement “to be employed in a noxious atmosphere”, the CBSA does not require proof of sale of the goods, however, the importer must substantiate that the goods are intended to be employed in a noxious atmosphere.

Importers are required to provide evidence (PPE standards and/or technical specifications) that a product is intended to be employed in a noxious atmosphere and must be made available to the CBSA, upon request from officer during a post-release verification, or submitted when filing B2 adjustment requests.

Additional information concerning “conditional relief” can be found in Memorandum D11-8-5 - Conditional Relief Tariff Items for details on importing goods subject to conditional relief.