After I redirected my request—possibly I wasn’t using the best contact point—Canada Border Services Agency has responded to my question about how tariffs are applied to imported iPods. Here is the response in its entirety.
The Canada Border Services Agency (CBSA) can confirm that MP3 players imported into Canada are generally classified within two tariff items, depending upon their specific features:
– those players that have only audio capabilities are classified in tariff item 8519.81.29 and are subject to a 5% rate of customs duty under the Most-Favoured-Nation (MFN) Tariff, and 0% under 15 other preferential tariff treatments covering Canada’s free trade partners and countries eligible for one of Canada’s three development-oriented tariff preference regimes (General Preferential Tariff; Least Developed Country Tariff; and, Caribbean Commonwealth Countries Tariff).
-Those players that also have video capabilities are classified in tariff item 8521.90.90 and are subject to a 6% rate of customs duty under the MFN Tariff and 0% under the 15 other tariff treatments.
However, since these MP3 players can be connected to a computer for the storage and transfer of data (e.g., music, videos, etc.), they may be imported into Canada duty free under tariff item 9948.00.00, regardless of their origin.
This response does not address the specifics of my question, so I asked again: To qualify under 9948, must sellers of iPods and MP3 players collect “end user certificates” from the final consumer?
In response, I was told to refer to the CBSA’s original response. And that leaves a rather important question unanswered.
In other news, Mike Moffatt recently quibbled with the government’s assertion that lower tariffs amounted to special breaks for Chinese companies.
See previously: A tax on imported blankets, The Commons: Ted Menzies challenges everyone to find a tax increase in the budget, A tax on bicycles, baby carriages and iPods, The Great iPod Tax Crisis of 2013, The iPod tax: The finance department responds, Will the Conservatives repeal the iPod tax?, Breaking news: Your imported hockey helmet will cost less, Letters from Justin and Still trying to explain those tariff increases