Most Recent Customs Tariff

• Table of Contents
• Summary of Changes for Tariff Consolidation 2008

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Departmental Consolidation of the Customs Tariff 2008

January 1, 2008

This Departmental Consolidation is based on information available at the time of publishing. Any changes made to the Customs Tariff after November 1, 2007 are not included, but will be reflected in an amendment package.

The changes to the Departmental Consolidation of the Customs Tariff 2008 are as follows:

The 2008 Departmental consolidation of the Customs Tariff also includes the scheduled rate reductions. (Change bars do not identify these changes).

• Amendments to statistical suffixes (Change bars identify these changes only).

A summary of changes describing the status of each change is also included for your reference.

This site will be updated as subsequent amendments occur throughout the year.

For further information concerning these changes, please contact, Lynne Spirak, Tariff Officer, at (613) 954-6877, Stuart Bowden, Tariff Officer at (613) 954-6871, Chris Pereira, Tariff Officer at (613) 954-6904 or Ingrid Berger, Manager, at (613) 954-6881.

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Table of Contents

• Customs Tariff: An Act respecting the imposition of, and providing relief against the imposition of, duties of customs and Coding System (PDF, 215 KB)
• General Rules for the Interpretation of the Harmonized System (PDF, 21 KB)
• List of Countries and Applicable Tariff Treatments (PDF, 28 KB)
• Administrative Guidelines (PDF, 45 KB)

Sections and Chapters of the Harmonized System

Section I : Live Animals; Animal Products

1. Live animals (PDF, 45 KB)
2. Meat and edible meat offal (PDF, 66 KB)
3. Fish and crustaceans, molluscs and other aquatic invertebrates (PDF, 75 KB)
4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included (PDF, 144 KB)
5. Products of animal origin, not elsewhere specified or included (PDF, 45 KB)

Section II : Vegetable Products

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (PDF, 46 KB)
7. Edible vegetables and certain roots and tubers (PDF, 82 KB)
8. Edible fruit and nuts; peel of citrus fruit or melons (PDF, 55 KB)
9. Coffee, tea, maté and spices (PDF, 38 KB)
10. Cereals (PDF, 39 KB)
11. Products of the milling industry; malt; starches; inulin; wheat gluten (PDF, 60 KB)
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder (PDF, 53 KB)
13. Lac; gums, resins and other vegetable saps and extracts (PDF, 36 KB)
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included (PDF, 32 KB)

Section III : Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes (PDF, 51 KB)

Section IV : Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates (PDF, 62 KB)
17. Sugars and sugar confectionery (PDF, 38 KB)
18. Cocoa and cocoa preparations (PDF, 34 KB)
19. Preparations of cereals, flour, starch or milk; pastrycooks' products (PDF, 78 KB)
20. Preparations of vegetables, fruit, nuts or other parts of plants (PDF, 77 KB)
21. Miscellaneous edible preparations (PDF, 50 KB)
22. Beverages, spirits and vinegar (PDF, 138 KB)
23. Residues and waste from the food industries; prepared animal fodder (PDF, 47 KB)
24. Tobacco and manufactured tobacco substitutes (PDF, 34 KB)

Section V : Mineral Products

25. Salt; sulphur; earths and stone; plastering materials, lime and cement (PDF, 67 KB)
26. Ores, slag and ash (PDF, 48 KB)
27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes (PDF, 64 KB)

Section VI : Products of the Chemical or Allied Industries

28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes (PDF, 135 KB)
    1. Chemical elements
    2. Inorganic acids and inorganic oxygen compounds of non-metals
    3. Halogen or sulphur compounds of non-metals
    4. Inorganic bases and oxides, hydroxides and peroxides of metals
    5. Salts and peroxysalts, of inorganic acids and metals
    6. Miscellaneous
29. Organic chemicals (PDF, 262 KB)
    1. Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
    2. Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
    3. Phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
    4. Ethers, alcohol peroxides, ether peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
    5. Aldehyde-function compounds
    6. Ketone-function compounds and quinone-function compounds
    7. Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives
    8. Esters of inorganic acids and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives
    9. Nitrogen-function compounds
    10. Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides
    11. Provitamins, vitamins and hormones
    12. Glycosides and vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
    13. Other organic compounds
30. Pharmaceutical products (PDF, 70 KB)
31. Fertilizers (PDF, 53 KB)
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks (PDF, 75 KB)
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations (PDF, 50 KB)
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster (PDF, 65 KB)
35. Albuminoidal substances; modified starches; glues; enzymes (PDF, 133 KB)
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations (PDF, 38 KB)
37. Photographic or cinematographic goods (PDF, 54 KB)
38. Miscellaneous chemical products (PDF, 131 KB)

Section VII : Plastics and Articles Thereof; Rubber and Articles Thereof

39. Plastics and articles thereof (PDF, 289 KB)
    1. Primary forms
    2. Waste, parings and scrap; semi-manufactures; articles
40. Rubber and articles thereof (PDF, 116 KB)

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)

41. Raw hides and skins (other than furskins) and leather (PDF, 91 KB)
42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) (PDF, 55 KB)
43. Furskins and artificial fur; manufactures thereof (PDF, 42 KB)

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

44. Wood and articles of wood; wood charcoal (PDF, 106 KB)
45. Cork and articles of cork (PDF, 31 KB)
46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork (PDF, 40 KB)

Section X : Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof

47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard (PDF, 36 KB)
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard (PDF, 138 KB)
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans (PDF, 55 KB)

Section XI : Textiles and Textile Articles

50. Silk (PDF, 85 KB)
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric (PDF, 115 KB)
52. Cotton (PDF, 166 KB)
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn (PDF, 90 KB)
54. Man-made filaments; strip and the like of man-made textile materials (PDF, 164 KB)
55. Man-made staple fibres (PDF, 135 KB)
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof (PDF, 126 KB)
57. Carpets and other textile floor coverings (PDF, 99 KB)
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery (PDF, 102 KB)
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use (PDF, 296 KB)
60. Knitted or crocheted fabrics (PDF, 139 KB)
61. Articles of apparel and clothing accessories, knitted or crocheted (PDF, 176 KB)
62. Articles of apparel and clothing accessories, not knitted or crocheted (PDF, 174 KB)
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags (PDF, 119 KB)
    1. Other made up textile articles
    2. Sets
    3. Worn clothing and worn textile articles; rags

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

64. Footwear, gaiters and the like; parts of such articles (PDF, 69 KB)
65. Headgear and parts thereof (PDF, 37 KB)
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof (PDF, 31 KB)
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair (PDF, 39 KB)

Section XIII : Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware

68. Articles of stone, plaster, cement, asbestos, mica or similar materials (PDF, 62 KB)
69. Ceramic products (PDF, 56 KB)
    1. Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods
    2. Other ceramic products
70. Glass and glassware (PDF, 86 KB)

Section XIV : Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin

71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin (PDF, 66 KB)
    1. Natural or cultured pearls and precious or semi-precious stones
    2. Precious metals and metals clad with precious metal
    3. Jewellery, goldsmiths' and silversmiths' wares and other articles

Section XV : Base Metals and Articles of Base Metal

72. Iron and steel (PDF, 214 KB)
    1. Primary materials; products in granular or powder form
    2. Iron and non-alloy steel
    3. Stainless steel
    4. Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
73. Articles of iron or steel (PDF, 232 KB)
74. Copper and articles thereof (PDF, 108 KB)
75. Nickel and articles thereof (PDF, 78 KB)
76. Aluminum and articles thereof (PDF, 100 KB)
77. (Reserved for possible future use in the Harmonized System) (PDF, 32 KB)
78. Lead and articles thereof (PDF, 65 KB)
79. Zinc and articles thereof (PDF, 65 KB)
80. Tin and articles thereof (PDF, 65 KB)
81. Other base metals; cermets; articles thereof (PDF, 72 KB)
82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal (PDF, 99 KB)
83. Miscellaneous articles of base metal (PDF, 71 KB)

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

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof (PDF, 772 KB)
85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles (PDF, 444 KB)

Section XVII : Vehicles, Aircraft, Vessels and Associated Transport Equipment

86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds (PDF, 59 KB)
87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof (PDF, 116 KB)
88. Aircraft, spacecraft, and parts thereof (PDF, 47 KB)
89. Ships, boats and floating structures (PDF, 47 KB)

Section XVIII : Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof

90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof (PDF, 155 KB)
91. Clocks and watches and parts thereof (PDF, 50 KB)
92. Musical instruments; parts and accessories of such articles (PDF, 49 KB)

Section XIX : Arms and Ammunition; Parts and Accessories Thereof

93. Arms and ammunition; parts and accessories thereof (PDF, 50 KB)

Section XX : Miscellaneous Manufactured Articles

94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings (PDF, 69 KB)
95. Toys, games and sports requisites; parts and accessories thereof (PDF, 71 KB)
96. Miscellaneous manufactured articles (PDF, 62 KB)

Section XXI : Works of Art, Collectors' Pieces and Antiques

97. Works of art, collectors' pieces and antiques (PDF, 38 KB)
98. Special classification provisions - non-commercial (PDF, 98 KB)
    1. Relief provisions
    2. Prohibition provisions
99. Special classification provisions - commercial (PDF, 511 KB)

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