In order to receive tax and duty free exemptions for goods being imported from outside of Canada to TRIUMF using a SERO (Scientific Expedition Remission Order), an endorsed certificate statement letter is required (download sample). This letter must be submitted to The Canada Border Services Agency (CBSA). The letter can be endorsed by any spokesperson for the experiment that is a NON RESIDENT OF CANADA. Our broker will submit the letter on behalf of the user.
It should also be noted that the SERO is valid for a maximum of 18 months. After this time a letter requesting an extension for up to an additional 18 months may be requested, but it should be noted that the CBSA may, or may NOT grant your request. If your request is not granted you will have to export your goods out of Canada OR pay any applicable duties and taxes in order to retain the goods in Canada.
The following instructions and examples are intended to help TRIUMF users write this simple document. As a time saving measure some of our experimenters may save a draft of their letter and simply update it for future shipments to TRIUMF.
In order to import goods from outside of Canada to TRIUMF and qualify for a SERO and duty free and tax free status, the following conditions must be met:
- The “expedition” must be conducted or sponsored by a scientific or cultural organization, an institution of learning or a foreign government.
- The participants in which must be non-residents of Canada.
- The sponsors of which have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies.
- A certificate statement letter, endorsed by an authorized representative of the expedition who is a NON RESIDENT of Canada, must be presented and kept on record.
- The letter should be written on the letterhead of the institution that is sending the goods to TRIUMF. (TRIUMF letterhead may be used but this is not the preferred method).
- The following statement must be included in your letter, “The goods covered by this accounting document are for the sole use of non-residents of the (name of expedition), sponsored by (name of sponsoring organization) and they are not for resale, donation or other distribution to residents of Canada, and the sponsors have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies.”
- The letter must be signed by a spokesperson for the experiment. This person should be a NON RESIDENT of Canada.
- The letter should include the name of the experiment, the experiment number, and as well, if your institution has an import/export business number (BN) please note this in the letter. If you do not have a BN be sure to submit the application for a BN with your documents.
- You should include a brief description of what the experiment does.
- Include the dates the experiment is scheduled to run. Include set up times if necessary. For example, “the assembly of the equipment will take place in January with the experiment scheduled to start running in mid-February and is anticipated to be completed in August. The equipment will disassembled be exported back to (Institution, country) in early September”.