Customs Tariff (on January 1, 2001)

• Table of contents
• See also, Most recent Customs Tariff (PDF, 5.69 Mb) [help with PDF files]

The structure and nomenclature of the Harmonized System (HS) is periodically updated. Updates are prepared in the form of amendments to the HS Convention adopted by member states. Member states are obliged under the Convention to implement the amendments on the date scheduled for their coming into force. To date the HS has been amended twice. The first time was in 1992 and those amendments consisted primarily of editorial amendments. The second amendments came into operation on 1 January 1996 and incorporated major changes affecting approximately 10 per cent of the HS nomenclature.

The amendments in this Departmental Consolidation of the Customs Tariff represent the results of the second major review of the HS adopted by the WCO in June 1999. Canada along with other parties to the Convention are required to implement the changes into its customs tariff arrangements with effect from 1 January 2002.

The Departmental Consolidation of the Customs Tariff has been published to reflect changes made pursuant to Order in Council P.C. 2001-1498, SOR/2001-316, dated August 28, 2001 which gives effect to changes made to the Harmonized System pursuant to Article 16 of the HS Convention. This Order in Council deletes, adds and amends over one thousand tariff items.

Scope of the HS amendments

The changes recommended by the WCO introduce amendments to 57 chapters. The most extensive changes are related to:

• fruit and vegetable preparation
• chemicals, pharmaceutical products
• rubber
• leather
• wood and paper products
• knitted or crocheted fabrics
• miscellaneous non-ferrous base metals
• machinery, and
• electrical equipment.

The proposed amendments make changes extending to the six-digit level and as such amendments to the eight-digit tariff item level are also required.

Also included in this consolidation is the following:

• consequential changes to the statistical suffixes from Statistics Canada;
• legislated rate reductions; and
• other changes to the statistical suffixes.

All amendments are identified by change bars.

These amendments will be put in the files of the Customs Commercial System (CCS) on January 1, 2001.

This consolidation is based on the best information available at time of printing. Any changes made to the Customs Tariff after August 31, 2001 are not included, but will be reflected in an amendment package. The next set of changes to the 2001 Customs Tariff will be reflected in the first amending package for the 2002 Customs Tariff.

August 30, 2001.

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Table of contents

The files listed below are available for download in PDF format. [help with PDF files]

• An Act respecting the imposition of, and providing relief against the imposition of, duties of customs and Coding System
• General Rules for the Interpretation of the Harmonized System
• List of Countries and Applicable Tariff Treatments
• Administrative Guidelines

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Table of sections and chapters of the harmonized system

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS

Chapter

SECTION II
VEGETABLE PRODUCTS

SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

SECTION V
MINERAL PRODUCTS

SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

SECTION XI
TEXTILES AND TEXTILE ARTICLES

SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

SECTION XV
BASE METALS AND ARTICLES OF BASE METAL

SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES