2025 Canada Customs Tariff and excise; Imports; Exports; chapter-by-chapter (T2025 2025-01-01)

HS Code Description Unit MFN Tariff Applicable Preferential Tariffs Compare
9968.00.00 Goods of Section XV or XVI or of Chapter 15, 25, 28, 32, 34, 37, 38, 39, 40, 48, 68, 69, 90 or 94, for the manufacture, repair, maintenance, rebuilding, modification or conversion of aircraft, ground flying trainers or aircraft engines, and parts thereof. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free --
9969.00.00 Goods of base metal, of Section XV, XVI, XVII, XVIII, XIX or XX for use in the construction or equipment of ships, boats or floating structures. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9968.00.00
9970.00.00 Dredges, barges, tugs, scows, motor vessels, materials and supplies, other than items of a personal nature, for use in the maintenance of the navigational channels in the international section of the St. Lawrence Seaway. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9969.00.00
9971.00.00 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05; All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary an EU country or other CETA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States Note 1: The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97. N/A  UST, MXT, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT: Free
IT, NT, SLT, UKT: See Note 1 Free
Compare-9970.00.00
9972.00.00 Articles for use in the manufacture of personal watercraft, of an overall length not exceeding 5 m, inboard, water-jet driven, designed to be operated in a sitting on, standing or kneeling position, rather than sitting in as in conventional vessels. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9971.00.00
9973.00.00 Articles and materials, excluding anti-freezing preparations of heading 38.20, for use in the manufacture of three-wheeled motorcycles and their trailers. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9972.00.00
9974.00.00 The following for use in the manufacture of subway cars: Battery boxes; Battery intercells and sensors; Breakers; Cab interiors; Ceiling panels; Connectors; Copper bus bars; Ducting and tubing hoses; End cap assemblies; Floor panels; Gangways; Interior trim; Relays; Stanchions and handholds; Train Information Monitoring System (TIMS) Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9973.00.00
9975.00.00 The following for use in the manufacture or repair, overhaul or restoration of light rail vehicles, streetcars and subway cars for use by urban transit authorities: Air couplings; Anti vibration mountings; Battery chargers; Draft grease gear; Electrical connectors; Faston connectors; Fuse 170A, 1kV; Mount chevron springs; Nipples; Pantograph containers; Plastic silicon elbow hoses; Plastic trough for laying cables; Positive switching regulators; Rotating hook plate and coupling devices; Screws (M5X20); Steel wheels; Switchgear assemblies; Vehicle batteries; Woven upholstery fabric of subheading 5801.10 Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9974.00.00
9976.00.00 Articles and materials, wholly or in chief part of metal, for use in the manufacture of gas turbines or parts thereof; Articles for use in the repair or overhaul of gas turbines or parts thereof Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9975.00.00
9977.00.00 Articles for use in the following: Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; Dentists' or chiropodists' chairs and parts thereof; Electro-mechanical chiropractic tables and parts thereof; Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; Medical or surgical sterilizers; Ozone therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; Pacemakers for stimulating heart muscles. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9976.00.00
9978.00.00 Articles and materials for use in the manufacture of the following: Apparatus and parts thereof of heading 90.22; Clinical thermometers and parts thereof; Incontinent briefs, underpants, panties, napkins (diapers), napkin (diaper) liners and similar sanitary articles, designed to be worn by persons, excluding those of a kind for babies; Instruments, appliances and parts thereof of heading 90.18; Microscopes and parts thereof; Microtomes, including parts or accessories thereof; Operating tables or oscillating beds, and parts thereof; Orthopaedic appliances; Oxygen therapy apparatus; Prepared surgical sutures; Pressure-gradient elastic supports (made to order for an individual in accordance with the written prescription of a registered health professional), canes, and patient lifters and parts thereof, for the use of a person with disabilities or of a public hospital; Sterilizers and parts thereof; X-ray film. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9977.00.00
9979.00.00 Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9978.00.00
9982.00.00 Defence supplies, as defined in the Defence Production Act, covered by a contract, the total value of which is $250,000 or more, certified by the Minister of Public Works and Government Services that the goods supplied under the contract are defence supplies; Articles and materials, imported by persons carrying on business in Canada whom the Canadian Commercial Corporation verifies as having been awarded contracts or sub-contracts under defence production and development sharing arrangements between the Governments of Canada and the United States, for use in the development or production of goods, or for incorporation into goods, all for agencies of the Government of the United States in connection with such contracts or sub-contracts. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9979.00.00
9984.00.00 Goods certified by the Canadian Olympic Committee as complying with the international competition standards applicable to the sport for which the goods are designed and as being required by an athlete exclusively for the purpose of training for or competing in an amateur competition of international calibre, including goods for testing athletes for doping control purposes, on condition that the goods are not sold or otherwise disposed of within two years of importation, unless sold or otherwise disposed of to persons who are entitled to import goods under this tariff item. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9982.00.00
9985.00 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.   Compare-9984.00.00
9985.00.00 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. 7.5 %  LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free
GPT: 6.5 %
Compare-9985.00
9986.00.00 Religious statues, statuettes, medals, crosses, figures, plaques or ancestral shrines, and communion sets, oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts, scapulars, chapelets, rosaries, Scroll sets, Chanuka candlesticks, Kiddush sets, Mezuzah boxes, Havdalah sets or Seder plates; Parts of all the foregoing. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9985.00.00
9987.00.00 The following handicraft goods, originating in a country entitled to the benefits of the General Preferential Tariff, having forms or representing any national, territorial or religious symbols of the geographical region where produced, having acquired their essential characteristics by the handiwork of individual craftspeople using tools held by hand or tools not powered by machines other than those powered by hand or foot, being non-utilitarian and not copies or imitations of handicraft goods of any country other than the country in which they originate, and not produced in large quantities by sophisticated tools or by moulding: Puppets, musical instruments (other than guitars, viols, harpsichords or copies of antique instruments), gourds and calabashes, incense burners, retablos, fans, screens, lacquer ware, hand-carved picture frames, hand-carved figurines of animals, and religious symbols and statuettes, composed wholly or in chief part by value of wood, if not more than their primary shape is attained by mechanically powered tools or machines; Ornaments, mirrors and figurines, composed wholly or in chief part by value of bread dough; Hookahs, nargiles, candelabra and incense burners, composed wholly or in chief part by value of clay; Figurines, fans, hats, musical instruments, toys, sitkas, greeting cards and wall hangings, composed wholly or in chief part by weight of vegetable fibres or vegetable materials other than linen, cotton or corn husks; Figurines, masks, baskets and artistic cut-outs, composed wholly or in chief part by value of paper or papier maché; Puppets, bellows, pouffes, bottle cases, and wine or water bottles and jugs, composed wholly or in chief part by value of hide or of leather that has not been finished beyond tanning other than by individual craftspeople; Figurines, costume jewellery, beads, belts, hair pins, buttons, lamp bases and key holders, composed wholly or in chief part by value of coconut shell; Musical instruments, chimes, combs, fans, costume jewellery, beads, belts, hair pins, wall and table decorations, buttons, lamp bases and key holders, composed wholly or in chief part by value of mother of pearl, horn, shell including tortoiseshell, or coral; Hookahs, nargiles, musical instruments, bells, gongs, incense burners, masks, adzes, mattocks, finger and keyhole plates, door handles and locks, hinges and latches, samovars, kukris and machetes, composed wholly or in chief part by value of base metals, if not more than their primary shape is attained by mechanically powered tools or machines; Bracelets, nargiles and hookahs, composed wholly or in chief part by value of glass; Fabrics decorated with crewel embroidery, hand-woven semi-finished wall hangings on back strap looms, reverse hand-sewn appliqué wall hangings, and dhurries, composed wholly or in chief part by weight of wool or cotton; Lanterns, composed wholly or in chief part by value of stone. Under this Act, the Governor in Council may amend the list of goods in this tariff item. Goods may be classified under this tariff item on production of a certificate in duplicate in the prescribed form with the information required to be provided with the form, and signed by a representative of the government of the country of origin or any other authorized person in the country of origin recognized by the Minister of National Revenue as competent for that purpose. N/A  LDCT, GPT: Free Compare-9986.00.00
9988.00.00 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. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9987.00.00
9989.00.00 Articles (other than antiques of an age exceeding 100 years, spirits or wines) produced more than 50 years prior to the date of accounting. Free  CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Compare-9988.00.00