---
title: "9814 – Goods, including containers or…: Canada tariff & duty rates"
description: "Every Canadian tariff classification under HS 9814: Goods, including containers or coverings filled or empty, which have once been released and accounted…"
canonical: "https://www.adhocs.ca/hs-codes/9814"
---

# 9814 Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, 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. For the purpose of this tariff item: (a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and (b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.

Up: [HS codes](https://www.adhocs.ca/hs-codes) › [Chapter 98](https://www.adhocs.ca/hs-codes/98)

1 subheading. Each subheading links to its page, which lists its 10-digit codes, or to its only 10-digit code.

- [9814.00](https://www.adhocs.ca/hs-codes/9814.00) Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, 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. For the purpose of this tariff item: (a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and (b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.

## Other headings in this chapter

- Previous: [9813](https://www.adhocs.ca/hs-codes/9813) Goods, including containers or coverings filled or empty, originating in Canada, after having been exported therefrom, 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. For the purpose of this tariff item: (a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and (b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Next: [9815](https://www.adhocs.ca/hs-codes/9815) Donations of clothing and books for charitable purposes; Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada; Photographs, not exceeding three, sent by friends and not for the purpose of sale.

[Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).