Importing commercial goods into Canada - 2. Classifying your goods
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2. Classifying your goods
Once you are sure that the goods may be imported, you will need to determine the correct tariff classification number. These numbers, along with the goods’ country of origin, are used to determine the rate of duty you must pay when importing.
Most trading countries, including Canada, the United States, China, and India, use the Harmonized System (HS) as the basis of their classifications systems. The first six digits are a common identifier across all countries using the HS for that particular good. The next four are unique to Canada and used to establish the duty rates and for statistical purposes.
Example:
Tariff classification numbers can be determined by:
- Consulting the Canadian Customs Tariff ;
- Contacting the Border Information Service (BIS);
- Requesting an advance ruling for tariff classification can be made by mail or email to a CBSA trade office or through the CBSA Assessment and Revenue Management (CARM) system as per CBSA Memorandum D11-11-3: Advance Rulings for Tariff Classification.
For more information on the general rules and guidelines involved in classifying goods in the Canadian Customs Tariff refer to Memorandum D10-13-1, Classification of Goods. More information on the importance of properly classifying your goods can be found on the Harmonized Commodity Description and Coding System webpage.
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