2026 Canada Customs Tariff and excise; Imports; Exports; chapter-by-chapter (January 1, 2026)

HS Code Description Unit MFN Tariff Applicable Preferential Tariffs Compare
97.01 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.   --
97.02 Original engravings, prints and lithographs.   Compare-97.01
97.03 Original sculpture and statuary, in any material.   Compare-97.02
97.05 Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest.   Compare-97.03
97.06 Antiques of an age exceeding 100 years.   Compare-97.05
9701.2 Of an age exceeding 100 years:   Compare-97.06
9701.21 Paintings, drawings and pastels   Compare-9701.2
9701.21.10 Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.21
9701.21.10.10 Paintings NMB   Compare-9701.21.10
9701.21.10.90 Other NMB   Compare-9701.21.10.10
9701.21.90 Other 5.5 %  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.21.10.90
9701.21.90.00 Other NMB 5.5 %  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.21.90
9701.22 Mosaics   Compare-9701.21.90.00
9701.22.10 Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.22
9701.22.10.00 Originals by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. NMB Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.22.10
9701.22.90 Other 7 %  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.22.10.00
9701.22.90.00 Other NMB 7 %  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.22.90
9701.29 Other   Compare-9701.22.90.00
9701.29.10 Original collages and similar decorative plaques by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.29
9701.29.10.00 Original collages and similar decorative plaques by artists Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate. NMB Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9701.29.10