Duty rate for Conveyances or containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods or passengers, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods or passengers.

Published by at 3:56 pm under Tariff

Tariff Item Description of Goods Units of Measure MFN Tariff Applicable Preferential Tariffs
98.01 Conveyances or containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods or passengers, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods or passengers.
9801.10 Conveyances or containers,
(a) on condition that:
(i) in the case of vehicles, they are registered and licensed in a foreign country and are operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority;
(ii) in the case of aircraft, they comply with the requirements of the Aeronautics Act and any regulations made thereunder; and
(iii) in the case of vessels, they comply with the requirements of the Canada Shipping Act and Coasting Trade Act, and
(b) on condition that:
(i) the ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and
(ii) the containers:
(A) are fully or partially enclosed to constitute a compartment intended for containing goods;
(B) are of a permanent character and suitable for repeated use;
(C) are designed to carry goods by one or more modes of transport without requiring intermediate reloading; and
(D) are 6.1 m or more in length and have an internal volume of 14 m^3 or more; and
(c) on condition that the conveyances or containers:
(i) are owned or leased and imported by a person whose domicile is in a foreign country;
(ii) leave from and return to the foreign country in the normal course of operation;
(iii) are controlled from the foreign country; and
(iv) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the conveyances or containers is delayed because:
(A) of adverse weather conditions;
(B) the conveyances or containers are being equipped, reconditioned, reconstructed, refurbished or repaired;
(C) the conveyances or containers have a major equipment breakdown;
(D) the conveyances or containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or
(E) the delivery of the goods to be loaded on or in the conveyances or containers is delayed.
The conveyances or containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where:
(a) that transportation is incidental to the international traffic of the goods;
(b) the transportation does not occur outside the territorial limits of Canada; and
(c) the conveyance or container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside Canada.
9801.10.10 Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9801.10.20 Containers, on condition that:
(a) the ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and
(b) the containers:
(i) are fully or partially enclosed to constitute a compartment intended for containing goods;
(ii) are of a permanent character and suitable for repeated use;
(iii) are designed to carry goods by one or more modes of transport without requiring intermediate reloading; and
(iv) are 6.1 m or more in length or have an internal volume of 14 m3 or more;
(v) leave from and return to a foreign country in the normal course of operation; and
(vi) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the containers is delayed because:
(A) of adverse weather conditions;
(B) the containers are being equipped, reconditioned, reconstructed, refurbished or repaired;
(C) the containers have a major equipment breakdown;
(D) the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or
(E) the delivery of the goods to be loaded in the containers is delayed.
The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where:
(a) that transportation is incidental to the international traffic of the goods;
(b) the transportation does not occur outside the territorial limits of Canada; and
(c) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside Canada.
Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9801.20.00 Locomotives or railway rolling stock or miscellaneous railway equipment, regardless of tariff treatment entitlement or country of origin, owned or under the control of a railway company in the United States, temporarily engaged in the transportation of goods or passengers from a place in Canada to another place in Canada or imported on a temporary basis for the repair, testing or maintenance of railways in Canada. N/A UST: Free
9801.20.00.00 Locomotives or railway rolling stock or miscellaneous railway equipment, regardless of tariff treatment entitlement or country of origin, owned or under the control of a railway company in the United States, temporarily engaged in the transportation of goods or passengers from a place in Canada to another place in Canada or imported on a temporary basis for the repair, testing or maintenance of railways in Canada. - N/A UST: Free
9801.30.00 Vessels engaged in international commercial transportation having a Canadian base of operation, other than those having both the departure and destination points situated on the St. Lawrence River or the Great Lakes. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9801.30.00.00 Vessels engaged in international commercial transportation having a Canadian base of operation, other than those having both the departure and destination points situated on the St. Lawrence River or the Great Lakes. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9802.00.00 Conveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9802.00.00.00 Conveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9803.00.00 Conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9803.00.00.00 Conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free


For the latest tariff rate, please refer to CBSA

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