9832.00.00-Coffins or caskets:(a) containing the remains of a person

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

HTS Code	9832.00.00
Description of Goods	Coffins or caskets: (a) containing the remains of a person who died abroad; or (b) imported by a funeral director, who does not normally reside in Canada or carry on business in Canada, to transport the remains of a non-resident who died in Canada, where the funeral service and burial or cremation take place outside Canada.
Unit of Meas
MFN Tariff	Free
General Tariff	Free
Applicable Preferential Tariffs	CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free

Related Information

Section XXI:	Works of art, collectors' pieces and antiques
Chapter 98	- Special classification provisions – non-commercial 1. Relief provisions 2. Prohibition provisions

Prev:9831.00.00.00 Non-commercial film, exposed or processed while a resident is abroad, and one set of prints therefrom, and non-commercial video tape recorded while a resident is abroad, imported by the resident solely for personal use and not for any business or occupational purpose and, on the resident's return to Canada, are in the possession of the resident or form part of the baggage of the resident; Commercial Canadian film, exposed abroad by a Canadian resident using Canadian equipment, not developed or processed except to the extent necessary for testing the quality of the exposed film, and commercial Canadian video tape recorded by a Canadian resident using Canadian equipment, except if: (a) with respect to the resident: (i) it is impracticable to employ a resident in exposing the film or recording the video tape and the person employed is either a technical specialist or the employment is of a casual nature; or (ii) the person is required to be employed in order to comply with the law of the country in which the exposing of the film or the recording of the video tape is carried out; (b) with respect to the equipment: (i) it is impracticable to obtain Canadian equipment; (ii) the equipment used is a replacement for Canadian equipment that has become defective during the exposing of the film or the recording of the video tape; or (iii) the equipment used is an aircraft, vessel or a vehicle rented in the country in which the exposing of the film or the recording of the video tape is carried out.

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Next:9832.00.00.00 Coffins or caskets: (a) containing the remains of a person who died abroad; or (b) imported by a funeral director, who does not normally reside in Canada or carry on business in Canada, to transport the remains of a non-resident who died in Canada, where the funeral service and burial or cremation take place outside Canada.

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