Apparatus, utensils, instruments and parts thereof, other than goods of Chapter 70, when to be employed: (a) directly in teaching or research by (i) any elementary or secondary school, school for disabled persons, university, community college or seminary of learning in Canada, (ii) any educational or research organization named in Schedule II to the Financial Administration Act or any similar educational or research organization established by or under the authority of a provincial government, (iii) any non-governmental organization incorporated or established in Canada solely for educational purposes or solely for the purpose of carrying out research designed to benefit the public at large, if carrying out its objectives without pecuniary return to its members or shareholders other than as salaries or fees for duties performed or as reimbursement of expenses incurred, or (iv) any school, either separately incorporated in Canada or, if not incorporated, not related in any manner to non-qualifying organizations, solely established to offer instruction intended to provide individuals with the skills required for a trade or other gainful occupation or to increase skills or proficiency therein; or (b) in the conservation, restoration, exhibition, circulation or study of artifacts, specimens, records, works of art or library collections by libraries, art galleries, archives, historical houses or sites, zoological gardens, planetaria, botanical gardens, aquaria, nature centres or other museums, if offering their services to the public generally and if carrying out their objectives without pecuniary return to their members or shareholders other than as salaries or fees for duties performed or as reimbursement of expenses incurred; and Microfilms, filmstrips, slides, cinematographic films, maps, charts, pictures, designs, photographs, video tape recordings and sound recordings, when for use by the above described organizations or by organizations incorporated or established in Canada solely for religious purposes.

A live specimen of the mongoose family, including Galidia, Galidictis, Mungotictis, Salanoia, Suricata, Herpestes, Helogale, Donogale, Atilax, Mungos, Crossarchus, Liberiictics, Ichneumia, Bdeogale, Rhynchogale, Cynictis, Paracynictis and Cryptoprocta, unless the Minister of Public Safety and Emergency Preparedness is satisfied, in accordance with the written advice of the Canadian Wildlife Service, that the specimen is imported for breeding, study or exhibition purposes, in confinement, by zoological institutions approved by the Canadian Wildlife Service; A live bird of the Starling family (Sturnidae), other than (a) the European Starling (Sturnus vulgaris) and the Chinese Talking or Hill Mynah (Gracula religiosa), or (b) Rothschilds or Bali Mynah (Leucopsar rothschildi) for propagation purposes; Any other non-game bird, other than (a) a domestic bird of a kind kept for food purposes, (b) a bird intended solely for exhibition in a public zoological park, or (c) a bird intended solely to be kept in confinement in a cage or to be used for purposes of public entertainment; Aigrettes, egret plumes or so-called osprey plumes and the feathers, quills, heads, wings, tails, skins, or parts of skins of wild birds, either raw or manufactured, other than (a) the feathers or plumes of ostriches, the plumage of the English pheasant, the Indian peacock, birds imported alive, or of wild birds of groups recognized as game birds in an Act of Parliament or of the legislature of a province relating to game under which an open season is provided, or (b) specimens imported, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, for any museum or for scientific or educational purposes; Base or counterfeit coins; Used or second-hand mattresses or materials therefrom, other than (a) mattresses imported under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00, 9808.00.00 or 9810.00.00, or (b) materials from used or second hand mattresses, when imported after having been cleaned and fumigated, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, accompanied by such certificates as are designated by the Minister of Public Safety and Emergency Preparedness; Reprints of Canadian copyrighted works and reprints of British copyrighted works that have been copyrighted in Canada; Goods manufactured or produced wholly or in part by prison labour; Goods mined, manufactured or produced wholly or in part by forced labour; Smoke screen apparatus for use on motor vehicles or on vessels of Chapter 89; Used or second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made, other than motor vehicles (a) imported under tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9807.00.00, 9808.00.00 or 9810.00.00, (b) imported by a settler on the settler's first arrival but not entitled to be classified under tariff item No. 9807.00.00, (c) forfeited or confiscated for any offence under the Customs laws, or the laws of any province of Canada, (d) left by bequest, (e) imported from the United States, (f) imported from Mexico (i) in the 2009 or 2010 calendar year, if the motor vehicles are not less than ten years old, (ii) in the 2011 or 2012 calendar year, if the motor vehicles are not less than eight years old, (iii) in the 2013 or 2014 calendar year, if the motor vehicles are not less than six years old, (iv) in the 2015 or 2016 calendar year, if the motor vehicles are not less than four years old, (v) in the 2017 or 2018 calendar year, if the motor vehicles are not less than two years old, or (vi) on or after January 1, 2019; Used or second-hand aircraft of all kinds, other than aircraft (a) classified under tariff item No. 9803.00.00 or 9810.00.00, civil aircraft of heading 88.01 or 88.02, or aircraft engaged solely in international traffic, (b) forfeited or confiscated for any offence under any Act of Parliament relating to customs, the Air Regulations or an Act of the legislature of any province, (c) imported by the Department of National Defence for military purposes, or (d) imported from the United States; White phosphorus matches; Any goods, in association with which there is used any description that is false in a material respect as to the geographical origin of the goods or the importation of which is prohibited by an order made under the Trade-marks Act. > Clerical or ecclesiastical garments, vestments or accessories (including footwear and headgear) and parts thereof of Chapter 61, 62, 64 or 65; furnishing articles of Chapter 63 for decorating religious buildings. > Apparatus, utensils, instruments and parts thereof, other than goods of Chapter 70, when to be employed: (a) directly in teaching or research by (i) any elementary or secondary school, school for disabled persons, university, community college or seminary of learning in Canada, (ii) any educational or research organization named in Schedule II to the Financial Administration Act or any similar educational or research organization established by or under the authority of a provincial government, (iii) any non-governmental organization incorporated or established in Canada solely for educational purposes or solely for the purpose of carrying out research designed to benefit the public at large, if carrying out its objectives without pecuniary return to its members or shareholders other than as salaries or fees for duties performed or as reimbursement of expenses incurred, or (iv) any school, either separately incorporated in Canada or, if not incorporated, not related in any manner to non-qualifying organizations, solely established to offer instruction intended to provide individuals with the skills required for a trade or other gainful occupation or to increase skills or proficiency therein; or (b) in the conservation, restoration, exhibition, circulation or study of artifacts, specimens, records, works of art or library collections by libraries, art galleries, archives, historical houses or sites, zoological gardens, planetaria, botanical gardens, aquaria, nature centres or other museums, if offering their services to the public generally and if carrying out their objectives without pecuniary return to their members or shareholders other than as salaries or fees for duties performed or as reimbursement of expenses incurred; and Microfilms, filmstrips, slides, cinematographic films, maps, charts, pictures, designs, photographs, video tape recordings and sound recordings, when for use by the above described organizations or by organizations incorporated or established in Canada solely for religious purposes.