Duty rate for Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.

Published by at 5:34 pm under Tariff

Tariff Item Description of Goods Units of Measure MFN Tariff Applicable Preferential Tariffs
98.04 Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.
9804.10.00 Valued at not more than four hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.

For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco.
Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.10.00.00 Valued at not more than four hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.

For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.20.00 Valued at not more than seven hundred and fifty dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days.

For the purpose of this tariff item:
(a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if included in the baggage accompanying the person at the time of return to Canada; and
(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.20.00.00 Valued at not more than seven hundred and fifty dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days.

For the purpose of this tariff item:
(a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if included in the baggage accompanying the person at the time of return to Canada; and
(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.30.00 Valued at not more than three hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.

For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.
- 7 % CCCT, LDCT, GPT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.30.00.00 Valued at not more than three hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.

For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.
- 7 % CCCT, LDCT, GPT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.40.00 Valued at not more than fifty dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours.

For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9804.40.00.00 Valued at not more than fifty dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours.

For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9805.00.00 Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person’s return to Canada and accompanying that person at the time of their return to Canada.

‘Goods’ does not include goods that are sold or otherwise disposed of within twelve months after importation.

For the purpose of this tariff item:
(a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;
(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and
(c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9805.00.00.10 Goods imported by returning members of the Canadian Forces - Free
9805.00.00.20 Goods imported by returning employees of the Canadian Government - Free
9805.00.00.30 Goods imported by other returning former residents of Canada - Free
9805.00.00.40 Goods imported by other returning residents of Canada - Free
9806.00.00 Personal and household effects of a resident of Canada who has died, on the condition that such goods were owned, possessed and used abroad by that resident;
Personal and household effects received by a resident of Canada as a result of the death or in anticipation of death of a person who is not a resident of Canada, on condition that such goods were owned, possessed and used abroad by that non-resident;
All the foregoing when bequeathed to a resident of Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9806.00.00.00 Personal and household effects of a resident of Canada who has died, on the condition that such goods were owned, possessed and used abroad by that resident;
Personal and household effects received by a resident of Canada as a result of the death or in anticipation of death of a person who is not a resident of Canada, on condition that such goods were owned, possessed and used abroad by that non-resident;
All the foregoing when bequeathed to a resident of Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9807.00.00 Goods imported by a settler for the settler’s household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler’s arrival in Canada and accompanying the settler at the time of the settler’s arrival in Canada.

For the purpose of this tariff item:
(a) ‘goods’ may include:
(i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and
(ii) tobacco not exceeding fifty cigars, two hundred cigarettes,
two hundred tobacco sticks and two hundred grams of manufactured tobacco;
(b) ‘goods’ does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and
(c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the settler at the time of the settler’s arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler’s arrival in Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9807.00.00.00 Goods imported by a settler for the settler’s household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler’s arrival in Canada and accompanying the settler at the time of the settler’s arrival in Canada.

For the purpose of this tariff item:
(a) ‘goods’ may include:
(i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and
(ii) tobacco not exceeding fifty cigars, two hundred cigarettes,
two hundred tobacco sticks and two hundred grams of manufactured tobacco;
(b) ‘goods’ does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and
(c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the settler at the time of the settler’s arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler’s arrival in Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9808.00.00 Articles for the personal or official use of representatives of foreign countries and of Her Majesty’s Governments, and for the personal use of their families, suites or servants. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9808.00.00.00 Articles for the personal or official use of representatives of foreign countries and of Her Majesty’s Governments, and for the personal use of their families, suites or servants. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9809.00.00 Articles for the use of the Governor General. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9809.00.00.00 Articles for the use of the Governor General. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9810.00.00 Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council;
Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9810.00.00.00 Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council;
Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9811.00.00 Arms, military stores and munitions of war imported by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Council under tariff item No. 9810.00.00. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9811.00.00.00 Arms, military stores and munitions of war imported by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Council under tariff item No. 9810.00.00. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9812.00.00 Publications of the United Nations or the North Atlantic Treaty Organization or any of their specialized agencies. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9812.00.00.00 Publications of the United Nations or the North Atlantic Treaty Organization or any of their specialized agencies. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9813.00.00 Goods, including containers or coverings filled or empty, originating in Canada, after having been exported therefrom, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.

For the purpose of this tariff item:
(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and
(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9813.00.00.10 In shuttle service - Free
9813.00.00.20 Arms, military stores, munitions of war and other goods the property of the Canadian Forces - Free
9813.00.00.30 Demonstration or exhibition goods - Free
9813.00.00.4 Diamonds of Sections XIV otherwise classifiable to 71.02: - Free
9813.00.00.41 Diamonds otherwise classifiable to 7102.10, 7102.21 or 7102.31 CTM Free
9813.00.00.49 Other diamonds otherwise classifiable to 7102.29 or 7102.39 CTM Free
9813.00.00.9 Other: CTM Free
9813.00.00.91 Goods of Sections I to IV - Free
9813.00.00.92 Goods of Sections V to X - Free
9813.00.00.93 Goods of Section XI or XII - Free
9813.00.00.94 Goods of Sections XIII to XV other than diamonds of 9813.00.00.41 and 9813.00.00.49 - Free
9813.00.00.95 Goods of Section XVI - Free
9813.00.00.96 Goods of Section XVII - Free
9813.00.00.97 Goods of Sections XVIII to XXI - Free
9814.00.00 Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.

For the purpose of this tariff item:
(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and
(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9814.00.00.10 In shuttle service - Free
9814.00.00.20 Arms, military stores, munitions of war and other goods the property of the Canadian Forces - Free
9814.00.00.30 Demonstration or exhibition goods - Free
9814.00.00.9 Other: - Free
9814.00.00.91 Goods of Sections I to IV - Free
9814.00.00.92 Goods of Sections V to X - Free
9814.00.00.93 Goods of Section XI or XII - Free
9814.00.00.94 Goods of Sections XIII to XV - Free
9814.00.00.95 Goods of Section XVI - Free
9814.00.00.96 Goods of Section XVII - Free
9814.00.00.97 Goods of Sections XVIII to XXI - Free
9815.00.00 Donations of clothing and books for charitable purposes;
Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada;
Photographs, not exceeding three, sent by friends and not for the purpose of sale.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9830.00.00 The following for use at a meeting or convention by a foreign organization (excluding a Canadian branch of such an organization), that is a corporation with a head office outside of Canada or an association that is not incorporated and no member of that association is a resident of Canada:
Banners, flags, papers, shields, stand decorations, backdrops and other decorations;
Identification badges;
Information bulletins, booklets, programs and memoranda relating to the meeting or convention or to products displayed at the meeting or convention;
Lapel buttons, billfolds, keycases, pens, pencils, corsages, T-shirts, scarves, mugs, jewellery, badges and other souvenirs and official paraphernalia;
Printing plates, rolls, cylinders, matrices, moulds, exposed positive or negative films and other goods for the production of advertising matter relating to the meeting or convention;
Stationery, paper clips, pens, pencils and other office supplies (not including office machines);on condition that:
(i) the meeting or convention is not open to the Canadian public at large;
(ii) the foreign organization maintains suitable records as required for the administration of this tariff item; and
(iii) goods imported for free distribution or sale if not so distributed or sold are exported immediately after the meeting or convention.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9830.00.00.00 The following for use at a meeting or convention by a foreign organization (excluding a Canadian branch of such an organization), that is a corporation with a head office outside of Canada or an association that is not incorporated and no member of that association is a resident of Canada:
Banners, flags, papers, shields, stand decorations, backdrops and other decorations;
Identification badges;
Information bulletins, booklets, programs and memoranda relating to the meeting or convention or to products displayed at the meeting or convention;
Lapel buttons, billfolds, keycases, pens, pencils, corsages, T-shirts, scarves, mugs, jewellery, badges and other souvenirs and official paraphernalia;
Printing plates, rolls, cylinders, matrices, moulds, exposed positive or negative films and other goods for the production of advertising matter relating to the meeting or convention;
Stationery, paper clips, pens, pencils and other office supplies (not including office machines);on condition that:
(i) the meeting or convention is not open to the Canadian public at large;
(ii) the foreign organization maintains suitable records as required for the administration of this tariff item; and
(iii) goods imported for free distribution or sale if not so distributed or sold are exported immediately after the meeting or convention.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9831.00.00 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.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
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.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9832.00.00 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.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
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.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9833.00.00 Representational gifts that are articles presented by a donor acting in the capacity of a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision thereof, to a donee acting in the capacity of the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, in the course of an official visit by the donee outside Canada or presented by a donor in the course of an official visit to Canada. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9833.00.00.00 Representational gifts that are articles presented by a donor acting in the capacity of a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision thereof, to a donee acting in the capacity of the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, in the course of an official visit by the donee outside Canada or presented by a donor in the course of an official visit to Canada. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9897.00.00 A live specimen of the mongoose family, including Galidia, Galidictis, Mungotictis, Salanoia, Suricata, Herpestes, Helogale, Donogale, Atilax, Mungos, Crossarchus, Liberiictics, Ichneumia, Bdeogale, Rhynchogale, Cynictis, Paracynictis and Cryptoprocta, unless the Minister of Public Safety and Emergency Preparedness is satisfied, in accordance with the written advice of the Canadian Wildlife Service, that the specimen is imported for breeding, study or exhibition purposes, in confinement, by zoological institutions approved by the Canadian Wildlife Service;

A live bird of the Starling family (Sturnidae), other than
(a) the European Starling (Sturnus vulgaris) and the Chinese Talking or Hill Mynah (Gracula religiosa), or
(b) Rothschilds or Bali Mynah (Leucopsar rothschildi) for propagation purposes;

Any other non-game bird, other than
(a) a domestic bird of a kind kept for food purposes,
(b) a bird intended solely for exhibition in a public zoological park, or
(c) a bird intended solely to be kept in confinement in a cage or to be used for purposes of public entertainment;

Aigrettes, egret plumes or so-called osprey plumes and the feathers, quills, heads, wings, tails, skins, or parts of skins of wild birds, either raw or manufactured, other than
(a) the feathers or plumes of ostriches, the plumage of the English pheasant, the Indian peacock, birds imported alive, or of wild birds of groups recognized as game birds in an Act of Parliament or of the legislature of a province relating to game under which an open season is provided, or
(b) specimens imported, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, for any museum or for scientific or educational purposes;

Base or counterfeit coins;

Used or second-hand mattresses or materials therefrom, other than
(a) mattresses imported under tariff item No. 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00, or
(b) materials from used or second hand mattresses, when imported after having been cleaned and fumigated, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, accompanied by such certificates as are designated by the Minister of Public Safety and Emergency Preparedness;

Reprints of Canadian copyrighted works and reprints of British copyrighted works that have been copyrighted in Canada;

Goods manufactured or produced wholly or in part by prison labour;

Smoke screen apparatus for use on motor vehicles or on vessels of Chapter 89;

Used or second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made, other than motor vehicles
(a) imported under tariff item No. 9801.10.10, 9801.10.20, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00,
(b) imported by a settler on the settler’s first arrival but not entitled to be classified under tariff item No. 9807.00.00,
(c) forfeited or confiscated for any offence under the Customs laws, or the laws of any province of Canada,
(d) left by bequest,
(e) imported from the United States,
(f) entitled to the benefit of the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff and imported from Mexico
(i) in the 2009 or 2010 calendar year, if the motor vehicles are not less than ten years old,
(ii) in the 2011 or 2012 calendar year, if the motor vehicles are not less than eight years old,
(iii) in the 2013 or 2014 calendar year, if the motor vehicles are not less than six years old,
(iv) in the 2015 or 2016 calendar year, if the motor vehicles are not less than four years old,
(v) in the 2017 or 2018 calendar year, if the motor vehicles are not less than two years old, or
(vi) on or after January 1, 2019;

Used or second-hand aircraft of all kinds, other than aircraft
(a) classified under tariff item No. 9803.00.00, 9809.00.00 or 9810.00.00, civil aircraft of heading 88.01 or 88.02, or aircraft engaged solely in international traffic,
(b) forfeited or confiscated for any offence under any Act of Parliament relating to customs, the Air Regulations or an Act of the legislature of any province,
(c) imported by the Department of National Defence for military purposes, or
(d) imported from the United States;

White phosphorus matches;

Any goods, in association with which there is used any description that is false in a material respect as to the geographical origin of the goods or the importation of which is prohibited by an order made under the Trade-marks Act.
- N/A
9897.00.00.00 A live specimen of the mongoose family, including Galidia, Galidictis, Mungotictis, Salanoia, Suricata, Herpestes, Helogale, Donogale, Atilax, Mungos, Crossarchus, Liberiictics, Ichneumia, Bdeogale, Rhynchogale, Cynictis, Paracynictis and Cryptoprocta, unless the Minister of Public Safety and Emergency Preparedness is satisfied, in accordance with the written advice of the Canadian Wildlife Service, that the specimen is imported for breeding, study or exhibition purposes, in confinement, by zoological institutions approved by the Canadian Wildlife Service;

A live bird of the Starling family (Sturnidae), other than
(a) the European Starling (Sturnus vulgaris) and the Chinese Talking or Hill Mynah (Gracula religiosa), or
(b) Rothschilds or Bali Mynah (Leucopsar rothschildi) for propagation purposes;

Any other non-game bird, other than
(a) a domestic bird of a kind kept for food purposes,
(b) a bird intended solely for exhibition in a public zoological park, or
(c) a bird intended solely to be kept in confinement in a cage or to be used for purposes of public entertainment;

Aigrettes, egret plumes or so-called osprey plumes and the feathers, quills, heads, wings, tails, skins, or parts of skins of wild birds, either raw or manufactured, other than
(a) the feathers or plumes of ostriches, the plumage of the English pheasant, the Indian peacock, birds imported alive, or of wild birds of groups recognized as game birds in an Act of Parliament or of the legislature of a province relating to game under which an open season is provided, or
(b) specimens imported, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, for any museum or for scientific or educational purposes;

Base or counterfeit coins;

Used or second-hand mattresses or materials therefrom, other than
(a) mattresses imported under tariff item No. 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00, or
(b) materials from used or second hand mattresses, when imported after having been cleaned and fumigated, in accordance with regulations made by the Minister of Public Safety and Emergency Preparedness, accompanied by such certificates as are designated by the Minister of Public Safety and Emergency Preparedness;

Reprints of Canadian copyrighted works and reprints of British copyrighted works that have been copyrighted in Canada;

Goods manufactured or produced wholly or in part by prison labour;

Smoke screen apparatus for use on motor vehicles or on vessels of Chapter 89;

Used or second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made, other than motor vehicles
(a) imported under tariff item No. 9801.10.10, 9801.10.20, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00,
(b) imported by a settler on the settler’s first arrival but not entitled to be classified under tariff item No. 9807.00.00,
(c) forfeited or confiscated for any offence under the Customs laws, or the laws of any province of Canada,
(d) left by bequest,
(e) imported from the United States,
(f) entitled to the benefit of the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff and imported from Mexico
(i) in the 2009 or 2010 calendar year, if the motor vehicles are not less than ten years old,
(ii) in the 2011 or 2012 calendar year, if the motor vehicles are not less than eight years old,
(iii) in the 2013 or 2014 calendar year, if the motor vehicles are not less than six years old,
(iv) in the 2015 or 2016 calendar year, if the motor vehicles are not less than four years old,
(v) in the 2017 or 2018 calendar year, if the motor vehicles are not less than two years old, or
(vi) on or after January 1, 2019;

Used or second-hand aircraft of all kinds, other than aircraft
(a) classified under tariff item No. 9803.00.00, 9809.00.00 or 9810.00.00, civil aircraft of heading 88.01 or 88.02, or aircraft engaged solely in international traffic,
(b) forfeited or confiscated for any offence under any Act of Parliament relating to customs, the Air Regulations or an Act of the legislature of any province,
(c) imported by the Department of National Defence for military purposes, or
(d) imported from the United States;

White phosphorus matches;

Any goods, in association with which there is used any description that is false in a material respect as to the geographical origin of the goods or the importation of which is prohibited by an order made under the Trade-marks Act.
- N/A
9898.00.00 Firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition and components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, in this tariff item referred to as prohibited goods, but does not include the following:
(a) prohibited goods imported by
(i) a public officer in the course of the public officer’s duties or employment,
(ii) an individual on behalf of and under the authority of a police force, the Canadian Forces, a visiting force or a department of the Government of Canada or of a province, or
(iii) a non-resident or an individual belonging to a class of non-residents who, at the time of importation, has the benefit of an exemption under subsection 97 (1) or (2) of the Firearms Act;
(b) prohibited goods imported by a business that holds a licence authorizing it to acquire and possess those goods, or prohibited goods that are being shipped in transit through Canada by a business that does not carry on business in Canada;
(c) prohibited goods, or any class of prohibited goods, that, under regulations made by the Governor in Council, are exempted from the provisions of this tariff item;
(d) any weapon that, under subsection 84(3) of the Criminal Code, is deemed not to be a firearm;
(e) any firearm, other than a restricted firearm or a prohibited firearm, imported by
(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm,
(ii) an individual who holds a licence to acquire and possess that kind of firearm, who is a resident of Canada and who acquired the firearm outside Canada, or
(iii) an individual who is a resident of Canada and who did not acquire the firearm outside Canada;
(f) any restricted firearm imported by;
(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm and an authorization to transport,
(ii) an individual who holds a licence to acquire and possess that kind of firearm and an authorization to transport, who is a resident of Canada and who acquired the firearm outside Canada, or
(iii) an individual who is a resident of Canada, who holds an authorization to transport and who did not acquire the firearm outside Canada;
(g) any prohibited firearm, imported by an individual who is a resident of Canada, who holds an authorization to transport and who did not acquired the firearm outside Canada;
(h) arms, ammunition, implements or munitions of war, army, naval or air stores and any articles deemed capable of being converted into any such things or made useful in the production of any such things, imported with a permit issued under section 8 of the Export and Import Permits Act;
(i) arms, military stores, munitions of war and other goods eligible for entry under tariff item No. 9810.00.00 or 9811.00.00; and
(j) arms, military stores, munitions of war, or classes thereof, that under regulations made by the Governor in Council, are exempted from the provisions of this tariff item.
For the purposes of this tariff item,
(a) ‘firearms’ and ‘weapon’ have the same meaning as in section 2 of the Criminal Code;
(b) ‘automatic firearm’, ‘licence’, ‘prohibited ammunition’, ‘prohibited device’, ‘prohibited firearm’, prohibited weapon, restricted firearm and ‘restricted weapon’ have the same meanings as in subsection 84(1) of the Criminal Code;
(c) ‘public officer’ has the same meaning as in subsection 117.07(2) of the Criminal Code;
(d) ‘authorization to transport’, ‘business’, ‘carrier’ and ‘non-resident’ have the same meanings as in subsection 2(1) of the Firearms Act; and
(e) ‘visiting force’ has the same meaning as in section 2 of the Visiting Forces Act.
- N/A
9898.00.00.00 Firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition and components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, in this tariff item referred to as prohibited goods, but does not include the following:
(a) prohibited goods imported by
(i) a public officer in the course of the public officer’s duties or employment,
(ii) an individual on behalf of and under the authority of a police force, the Canadian Forces, a visiting force or a department of the Government of Canada or of a province, or
(iii) a non-resident or an individual belonging to a class of non-residents who, at the time of importation, has the benefit of an exemption under subsection 97 (1) or (2) of the Firearms Act;
(b) prohibited goods imported by a business that holds a licence authorizing it to acquire and possess those goods, or prohibited goods that are being shipped in transit through Canada by a business that does not carry on business in Canada;
(c) prohibited goods, or any class of prohibited goods, that, under regulations made by the Governor in Council, are exempted from the provisions of this tariff item;
(d) any weapon that, under subsection 84(3) of the Criminal Code, is deemed not to be a firearm;
(e) any firearm, other than a restricted firearm or a prohibited firearm, imported by
(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm,
(ii) an individual who holds a licence to acquire and possess that kind of firearm, who is a resident of Canada and who acquired the firearm outside Canada, or
(iii) an individual who is a resident of Canada and who did not acquire the firearm outside Canada;
(f) any restricted firearm imported by;
(i) a non-resident who meets the requirements of section 35 of the Firearms Act or who holds a licence to acquire and possess that kind of firearm and an authorization to transport,
(ii) an individual who holds a licence to acquire and possess that kind of firearm and an authorization to transport, who is a resident of Canada and who acquired the firearm outside Canada, or
(iii) an individual who is a resident of Canada, who holds an authorization to transport and who did not acquire the firearm outside Canada;
(g) any prohibited firearm, imported by an individual who is a resident of Canada, who holds an authorization to transport and who did not acquired the firearm outside Canada;
(h) arms, ammunition, implements or munitions of war, army, naval or air stores and any articles deemed capable of being converted into any such things or made useful in the production of any such things, imported with a permit issued under section 8 of the Export and Import Permits Act;
(i) arms, military stores, munitions of war and other goods eligible for entry under tariff item No. 9810.00.00 or 9811.00.00; and
(j) arms, military stores, munitions of war, or classes thereof, that under regulations made by the Governor in Council, are exempted from the provisions of this tariff item.
For the purposes of this tariff item,
(a) ‘firearms’ and ‘weapon’ have the same meaning as in section 2 of the Criminal Code;
(b) ‘automatic firearm’, ‘licence’, ‘prohibited ammunition’, ‘prohibited device’, ‘prohibited firearm’, prohibited weapon, restricted firearm and ‘restricted weapon’ have the same meanings as in subsection 84(1) of the Criminal Code;
(c) ‘public officer’ has the same meaning as in subsection 117.07(2) of the Criminal Code;
(d) ‘authorization to transport’, ‘business’, ‘carrier’ and ‘non-resident’ have the same meanings as in subsection 2(1) of the Firearms Act; and
(e) ‘visiting force’ has the same meaning as in section 2 of the Visiting Forces Act.
- N/A
9899.00.00 Books, printed paper, drawings, paintings, prints, photographs or representations of any kind that
(a) are deemed to be obscene under subsection 163(8) of the Criminal Code,
(b) constitute hate propaganda within the meaning of subsection 320(8) of the Criminal Code,
(c) are of a treasonable character within the meaning of section 46 of the Criminal Code, or
(d) are of a seditious character within the meaning of sections 59 and 60 of the Criminal Code;

Posters and handbills depicting scenes of crime or violence; or

Photographic, film, video or other visual representations, including those made by mechanical or electronic means, or written material, that are child pornography within the meaning of section 163.1 of the Criminal Code.
- N/A
9899.00.00.00 Books, printed paper, drawings, paintings, prints, photographs or representations of any kind that
(a) are deemed to be obscene under subsection 163(8) of the Criminal Code,
(b) constitute hate propaganda within the meaning of subsection 320(8) of the Criminal Code,
(c) are of a treasonable character within the meaning of section 46 of the Criminal Code, or
(d) are of a seditious character within the meaning of sections 59 and 60 of the Criminal Code;

Posters and handbills depicting scenes of crime or violence; or

Photographic, film, video or other visual representations, including those made by mechanical or electronic means, or written material, that are child pornography within the meaning of section 163.1 of the Criminal Code.
- N/A
9901.00.00 Articles and materials for use in the manufacture or repair of the following to be employed in commercial fishing or the commercial harvesting of marine plants:
Artificial bait;
Carapace measures;
Cordage, fishing lines (including marlines), rope and twine, of a circumference not exceeding 38 mm;
Devices for keeping nets open;
Fish hooks;
Fishing nets and netting;
Jiggers;
Line floats;
Lobster traps;
Lures;
Marker buoys of any material excluding wood;
Net floats;
Scallop drag nets;
Spat collectors and collector holders;
Swivels.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9903.00.00 Articles and materials that enter into the cost of manufacture or repair of the following, and articles for use in the following:
Agricultural or horticultural elevators or conveyors;
Agricultural or horticultural machinery for soil preparation or cultivation, including domestic rotary tillers and lawn or sports-ground rollers, and pneumatic tires and inner tubes for use therewith;
Agricultural or horticultural machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables;
Agricultural or horticultural machines of heading 84.33, not including mowers for lawns, parks or sports-grounds, and pneumatic tires and inner tubes for use therewith;
Agricultural or horticultural machines of heading 84.36;
Agricultural or horticultural mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, parts thereof and pneumatic tires and inner tubes for use therewith;
Air heaters and parts thereof, for orchards;
Apparatus for sterilizing bulbs;
Apparatus for the destruction of predatory animals by the discharge of poisonous cartridges, and poisonous cartridges therefor;
Automatic bale stacking wagons, grain carts and silage wagons, and parts thereof;
Automatic explosive bird-scaring devices and twin-shot cartridges therefore;
Binder or baler twine of polyethylene, polypropylene, sisal or other textile fibres of the genus Agave;
Carbon dioxide generators and parts thereof, to be employed in controlling the atmosphere in greenhouses or in storage plants for fresh fruit or fresh vegetables;
Centrifuges for testing butterfat, milk or cream;
Clippers for animals and for use on the farm;
Combination excavating and transporting scrapers for use on the farm, and pneumatic tires and inner tubes for use therewith;
Combination machinery for bagging or boxing and weighing, or machinery for filling, for use with fresh fruit or vegetables;
Cream separators;
Egg cooling cabinets and furniture therefor;
Electrical bird-scaring devices which produce sounds simulating natural alarm cries of birds, not including recorders or reproducers using magnetic tape;
Fanning mills;
Farm or logging wagons or sleds;
Forage boxes for self-loading or self-unloading trailers and semi-trailers for agricultural purposes;
Front-end loader attachments or snow-blowers for tractors, for use on the farm;
Fuel tanks, engines, generators, electric accumulators, switchboards and panels, and parts thereof, all for generating electricity for agricultural or horticultural purposes;
Generating sets for use on the farm for farm purposes only;
Grain or hay dryers;
Grain roasters;
Gravity discharge boxes for farm wagons;
Header or swather transporters and parts thereof;
Hitches and couplings for use on the farm;
Hydraulic hoists for unloading vehicles, for use on the farm;
Instruments, appliances and machines designed for measuring the moisture content of agricultural produce;
Levellers for use on the farm and pneumatic tires and inner tubes for use therewith;
Machinery for bunching or tying cut flowers, vegetables or nursery stock;
Machinery for filling bottles, for use in the beverage industry;
Machinery for packing fresh fruit or vegetables from the dumper, feed table, bin or hopper stage to the box or bag closing stage;
Machinery for power filling, for use in the dairy industry;
Milk coolers and furniture therefor;
Milking machines;
Plucking, scalding, washing, singeing or eviscerating machinery to be employed in the preparation of poultry;
Post hole diggers;
Pressure testing apparatus for determining the maturity of fruit;
Pruning shears or hooks;
Spraying lorries (spraying trucks) for spreading dry or liquid fertilizer or sludge for agricultural use, and pneumatic tires and inner tubes for use therewith;
Sprinkle or trickle irrigation systems and parts thereof, for use on the farm or in greenhouses;
Steel stanchions for confining livestock either in pens or individually;
Traction ditching machines (not being ploughs) and buckets, shovels, grabs, grips, pneumatic tires and inner tubes for use therewith;
Tractors powered by an internal combustion engine, not including tractors of the type used on railway station platforms, road tractors for semi-trailers or tractors of a kind for hauling logs (log skidders), and buckets, shovels, grabs, grips, bulldozer or angledozer blades, scarifiers, pneumatic tires and inner tubes for use therewith and for use on the farm;
chassis fitted with engines therefor, cabs therefor, and parts and accessories thereof, other than bumpers and bumper parts, safety seat belts and suspension shock-absorbers;
Windmills.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9904.00.00 Kosher goods of heading 22.04 or 22.05 that originate in Israel or another CIFTA beneficiary. - N/A CIAT: Free
9905.00.00 The following Passover products for use during the Passover holiday and so marked, imported during the period beginning two months before the eve of the first day of that holiday and ending on the last day of the holiday:
Cake mix, pancake mix and baked goods;
Canned fish and fish products other than pickled herring;
Canned fruits and vegetables;
Chocolates, candy and gum (excluding fruit jelly candy and jelly rings, chocolate-covered jellies, chocolate-covered marshmallows, and chocolate-covered orange peels);
Dried apples;
Grapeseed oil;
Jam;
Jelly powders and puddings;
Juices (except apple juice) and juice blends (not containing apple juice);
Matzo and matzo products;
Margarine of tariff item No. 1517.10.10, not exceeding 50,000 kg each Passover holiday;
Olives;
Potato chips;
Salad dressings and ketchup;
Soups (including borsch) and gravies;
Tomato ketchup, paste, puree and sauce;
Vegetable shortening; and
Vinegar.
Under this Act, the Governor in Council may amend the above list of products.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, PT: Free
9906.00.00 Foodstuffs and other consumable goods, other than alcoholic beverages and tobacco products, imported for exclusive use in carrying out field studies by an expedition conducted or sponsored by a scientific or cultural organization, an institution of learning or a foreign government, the participants in which are non-residents of Canada and the conductees or sponsors of which have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition’s field studies. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9908.00.00 Utility vehicles of heading 87.03 and lorries (trucks) or shuttle cars of heading 87.04, for use underground in mining or in developing mineral deposits;
Articles (excluding tires and inner tubes) for use in the foregoing equipment, or for use in loading machinery for loading coal or for loading minerals directly from the working face of a mine, or for use in extracting machinery for extracting minerals directly from the working face of a mine.
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9909.00.00 Well logging machinery or apparatus and seismic instruments, and parts thereof, to be employed in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells or for use in drilling machinery to be employed in the exploration, discovery, development or operation of potash or rock salt deposits, excluding the motor vehicle chassis portion and parts thereof of special purpose motor vehicles of heading 87.05, all other motor vehicles of Chapter 87 and geophysical instruments of heading 90.15. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9910.00.00 Materials for use in the manufacture of goods of Section XVI, of Chapter 40, 73 or 90, or of heading 59.10 or 87.05 (excluding the motor vehicle chassis portion and parts thereof), such goods being used in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells up to and including the wellhead assembly or surface oil pumping unit. - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
9913.00.00 - Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- 7 % LDCT, UST, MT, CIAT, CT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- 5 % CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free
- N/A UST, MT, CT, CRT, PT: Free
- Free LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free LDCT, GPT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- 10 % LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- N/A UST, MT, MUST, CT, CRT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- 7 % LDCT, UST, MT, CIAT, CT, IT, NT, SLT, PT: Free
- 7 % LDCT, UST, MT, CIAT, CT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free
- N/A UST, MT, MUST, CIAT, CT, CRT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- N/A LDCT, GPT, IT, NT, SLT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free
- N/A UST, MT, CT, CRT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free
- N/A UST, MT, MUST, CIAT, CT, CRT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free CCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free
- Free LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT: Free


For the latest tariff rate, please refer to CBSA

Comments

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One Response to “Duty rate for Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.”

  1. BASHIR M CHEEMANo Gravataron 23 Jun 2010 at 1:31 pm

    my son a citizen of canada is returning home along with all wood furniture for own home eg beds tables chairs and other house hold furniture items.how much duty he will have to pay on its arrival at toronto in a container

    [Reply]

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