Most Recent Customs Tariff – 2007

• Table of Contents
• Summary of Changes for Tariff Consolidation 2007

Departmental Consolidation
of the Customs Tariff 2007

January 1, 2007

The Harmonized System (HS) upon which the Customs Tariff is based is periodically updated by the World Customs Organization (WCO). Updates are prepared in the form of amendments to the HS Convention. As a signatory to the Convention, Canada is obliged to implement the amendments on the date scheduled for their coming into force.

To date, the HS has been amended four times. The first time was in 1992 and those amendments consisted primarily of editorial amendments. Other amendments with more substantive changes came into effect in 1996 and 2002.

The amendments in this 2007 Departmental Consolidation of the Customs Tariff reflect the third major revision of the Harmonized System since it was approved by the Council of the WCO in 1983.

This Departmental Consolidation reflects the changes to the Customs Tariff made in Order In Council P.C. 2006-607, SOR/2006-167, dated June 23, 2006. This Order in Council deletes, adds and amends over one thousand tariff items.

The HS amendments make changes at the heading (4 digit) and subheading (6 digit) levels and consequential amendments to the eight-digit tariff item level were also required.

---

Table of Contents

• Customs Tariff: 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

Sections and Chapters of the Harmonized System

Section I : Live Animals; Animal Products

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