Words and Phrases - "import"

The Canadian owner of a houseboat that was normally kept in a marina near Kingston, Ontario and had a new engine installed in the United States as a result of a marine emergency, was correct in taking the position that upon the return of the houseboat to Canada, the only "imported" good was the new engine, rather than the houseboat. The word "imported" should be restricted to encompassing only goods acquired abroad and brought into Canada.