Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system
ISSN 2369-2391
Ottawa,
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This Memorandum is the reference document for applicable excise codes and applicable GST exemption codes available in the CBSA Assessment and Revenue Management (CARM).
On this page
Updates made to this D-memo
This memorandum has been amended to update:
- Excise Framework section
- Appendix A – Excise Duties
- C00-C05-C16 – associated goods and descriptions
- Appendix E – Code Removals
Guidelines
Background information
To help importers account for goods and pay duties and taxes owing according to the applicable legislative provisions found in Acts and Regulations such as the Excise Act, the Excise Act, 2001, and the Excise Tax Act, the CBSA has revised the coding system of Excise codes and GST exemption codes, as explained below.
Excise duties, excise taxes, and GST exemptions remain legislated and regulated by the Canada Revenue Agency (CRA), though the responsibility to administer and collect duties and taxes at the border falls onto the CBSA.
The tables found below provide the codes’ uses and guidance on where to find the information. The tables are separated by code type:
- Excise duties (alcohol, tobacco, cannabis and vaping products)
- Excise taxes (fuel-inefficient vehicles, automobile air conditioners, certain petroleum products, and Luxury Tax)
- for the purpose of this memorandum, charges and specialty taxes are considered excise taxes
- Excise exemptions
- GST exemptions
CBSA Assessment and Revenue Management (CARM)
CARM’s new Commercial Accounting Declaration (CAD) only allows for a single excise code to be selected per line, and provides the proper fields to account for the information relating to the goods.
Goods that can incur more than one excise charge, such as luxury vehicles and cannabis products, now have designated codes to allow a single code to account for multiple applicable excise charges. These codes cover all possible importation scenarios where multiple codes could apply, such as when the Luxury tax applies with the Air Conditioning Tax on a vehicle, or when both federal and provincial (additional) duties on cannabis apply to a hand lotion.
The Luxury codes are tabled below under “Excise taxes,” and the Cannabis codes are tabled under “Excise duties.”
Luxury vehicles
Existing codes for Luxury vehicles found in Memorandum 18-4-1: Select Luxury Items Tax on Importation, are unchanged and remain valid, though they are to be used for instances where only the Luxury Tax on vehicles apply.
In cases where multiple excise tax scenarios apply (e.g., when the luxury vehicle is also subject to the excise tax on fuel-inefficient vehicles and/or the Air Conditioner’s Tax), L-codes were created for each possible combination of these different three excise taxes.
It is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.
Below are examples of importation scenarios using the new L-codes:
Example 1
The vehicle is imported by a Registered Vendor which is exempt from Luxury tax. The vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the air conditioners excise tax. In this case, code L26 is to be selected.
Text version
L25 – Registered Vendor + Air Conditioners Tax
L26 – Registered Vendor + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax
L27 – Registered Vendor + Green Levy (At least 14 but less than 15 litres per 100 kilometers) + Air Conditioners Tax
Example 2
The higher rate of luxury tax determined for an imported luxury vehicle is 20% of the taxable amount above $100,000 of the vehicle. The vehicle also has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, but is not subject to the air conditioners excise tax. In this case, code L04 is to be selected.
Text version
L03 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (At least 15 but less than 16 L per 100 kms)
L04 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (16 L or more per 100 kms)
L05 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Air Conditioners Tax
Example 3
The higher rate of luxury tax determined for an imported luxury vehicle is 10% of the value of the vehicle. The vehicle also has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the air conditioners excise tax. In this case, code L17 is to be selected.
Text version
L16 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 13 but – 14 L per 100 km) + AC Tax
L17 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 14 but – 15 L per 100 km) + Air Conditioners Tax
L18 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 15 but – 16 L per 100 km) + Air Conditioners Tax
Example 4
The vehicle is conditionally exempt from luxury tax, but is subject to the automobile air conditioners excise tax. In this case, code L35 is to be selected.
Text version
L34 – Other Conditions + Green Levy (16 litres or more per 100 kilometers)
L35 – Other Conditions + Air Conditioners Tax
L36 – Other Conditions + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax
Cannabis products
Cannabis excise codes have been created to account for the combination of Federal and Additional (Provincial) excise duties and group them together, therefore eliminating codes E50-E57 effective .
It is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.
Below are examples of importation scenarios using the new C-codes:
Example 1
Baked goods not containing cannabis are being imported into Canada. As the excise duty does not apply to goods without cannabis, code C00 is to be selected.
Text version
Select an option
C00 – Commodity non-applicable to Cannabis Excise
C05 – Federal specified rate – other cases – total THC amount
C16 – Federal and provincial specified rate – other cases – total THC amount
Example 2
Cannabis viable seeds are being imported into Manitoba. As only the federal excise duty applies to goods imported in Manitoba, code C03 is to be selected.
Text version
C02 – Federal specified rate – Dried, fresh, plant and plant seeds – non-flowering material
C03 – Federal specified rate – Dried, fresh, plants and plant seeds – viable seed
C04 – Federal specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant
Example 3
A vegetative cannabis plant is being imported and destined for Ontario. Based on the amount to be imported, the Federal and Additional (Provincial) excise duties to be paid are both higher when the specified rate is selected. In this case, code C14 is to be selected.
Text version
C13 – Specified federal and provincial ad valorem rate – dried, fresh, plants and plant seeds – viable seeds
C14 – Federal and provincial specified rate – dried, fresh, plants and plant seeds – vegetative cannabis plant
C15 – Federal specified and provincial ad valorem rate - dried, fresh, plants and plant seeds – vegetative cannabis plant
Example 4
Hand lotion containing cannabis is imported into British-Columbia. Topical goods containing cannabis only incur Federal excise duties for the time being, as the current rate for additional (Provincial) excise duties is set at 0%. In this case, code C16 is to be selected.
Text version
Select an option
C00 – Commodity non-applicable to Cannabis Excise
C05 – Federal specified rate – other cases – total THC amount
C16 – Federal and provincial specified rate – other cases – total THC amount
Example 5
Cannabis viable seeds are being imported into New Brunswick. Based on the amount imported, the Federal ad valorem rate is higher, while the Additional (Provincial) rate is higher in its specified rate. In this case, code C20 is to be selected.
Text version
C19 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – non flowering material
C20 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – viable seeds
C21 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant
Excise Framework
Currently, all excisable goods fall under a specific excise tax code in order for all excise duties and taxes to be relieved should an excise exemption code apply to the commodity being imported.
For example, Lager (classified under 2203.00.00.31) now falls under Excise Code E33. If imported for Ships’ stores purposes, Excise exemption code E91 now relieves the excise duties because the commodity is placed under an excise tax code, not linked via the HS classification itself.
Removal of codes
The CBSA’s review revealed that some codes had been repealed, misinterpreted or duplicated. In order to streamline and modernise the Excise Framework, the codes no longer in effect or applicable to CARM have been removed.
For a complete list of codes that were removed, as well as the reasoning, refer to Appendix E.
Validations
System validations have been added to Excise and GST exemption codes (Appendix D) in CARM. These not only link potentially applicable codes to the appropriate Tariff Classification numbers, but can also be further validated wherein specific commodity qualifications, such as Alcohol percentage or Province of Destination, must be entered in the system for it to accept the CAD.
For example, Excise Code E11 applies to wines more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. In this case, the validation includes alcohol percentage, meaning it must be entered on the CAD to accept the code and proceed to the next step.
Rate types
Below are the different rate types found in the Excise Framework, and a definition for each:
- Specified: A dollar or cent amount is applied as an excise charge. This charge is calculated automatically in CARM.
- Ad Valorem: A percentage amount is applied as an excise charge. This charge is calculated automatically in CARM.
- Accept Rate: The importer is responsible for determining the amount owed. The amount owing is to be manually calculated and entered on the CAD.
- Free: An amount of $0.00 is applied and calculated automatically in CARM. This rate type is reserved for Excise and GST exemption codes.
- Non-applicable: No value is applicable as an excise charge. This rate type is reserved for C00, E00 and E93.
Appendix A: Excise duties
Excise duties apply to goods that are fit for human consumption: tobacco, alcohol, cannabis, vaping products
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| E10 | Applies to wines with 1.2% or less of absolute ethyl alcohol by volume. | Schedule 6 of the Excise Act, 2001, subsection (a)(i) |
Specified |
| E11 | Applies to wines with more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. | Schedule 6 of the Excise Act, 2001, Subsection (b)(i) |
|
| E12 | Applies to wines with more than 7% of absolute ethyl alcohol by volume. | Schedule 6 of the Excise Act, 2001, Subsection (c)(i) |
|
| E31 | Applies to Beer or similar goods containing more than 0.5% but not more than 1.2% absolute ethyl alcohol by volume. | Schedule of the Excise Act, Part II, Subsection 3 (b) |
|
| E32 | Applies to Beer or similar goods containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume. | Schedule of the Excise Act, Part II, Subsection 2 (b) |
|
| E33 | Applies to Beer or similar goods containing more than 2.5% absolute ethyl alcohol by volume. | Schedule of the Excise Act, Part II, Subsection 1 (b) |
|
| E34 | Applies to spirits that contain more than 7% of absolute ethyl alcohol. | Schedule 4 of the Excise Act, 2001, Section 1 |
|
| E35 | Applies to the Special Excise duty payable upon importation of bulk spirits by a licensed user. | Sections 69 to 76 of the Excise Act, 2001. | |
| E36 | Applies to spirits that contain equal to or less than 7% of absolute ethyl alcohol. | Schedule 4 of the Excise Act, 2001, Section 2 |
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| E01 | Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the 88% of additional duty is greater than the additional specified rate as set out in Section (b) of Schedule 2 of the Excise Act, 2001. Note: regular excise duty on cigars (per thousand) is the last remaining duty that is imposed automatically in CARM based on the selected HS code. |
Section 43 of the Excise Act, 2001 Section (b) of Schedule 2 of the Excise Act, 2001. |
Accept Rate |
| E02 | Applies to cigarettes imported to Canada. | Section 42 of the Excise Act, 2001 | Specified |
| E07 | Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the specified rate set out in Subsection (a) (ii) of Schedule 2 of the Excise Act, 2001 applies. This rate applies to groupings of 1000 cigars (MIL) Note: regular excise duty on cigars (per thousand) is the last remaining duty that is imposed automatically in CARM based on the selected HS code. |
Section 43 of the Excise Act, 2001 Subsection (a) (ii) of Schedule 2 of the Excise Act, 2001. |
Accept Rate |
| E22 | Applies to tobacco sticks imported into Canada. | Section 2 and Schedule 1 of the Excise Act, 2001 | Accept Rate |
| E23 | Applies to other types of tobacco products imported into Canada, subject to excise duties based on the Excise Act, 2001. E.g., tobacco wrappers for use in the manufacture of cigars |
Section 42 of the Excise Act, 2001 | Specified |
| E37 | Applies to tobacco packages sized at 50 grams or less. | Section 42 of the Excise Act, 2001. Note: The different package sizes are a CBSA construct for ease of reference for the importer. |
Accept Rate |
| E38 | Applies to tobacco packages sized at over 50 grams but less than or equal to 100 grams. | Section 42 of the Excise Act, 2001. Note: The different package sizes are a CBSA construct for ease of reference for the importer. |
Accept Rate |
| E39 | Applies to tobacco packages sized at more than 100 grams but less than or equal to 150 grams. | Section 42 of the Excise Act, 2001. Note: The different package sizes are a CBSA construct for ease of reference for the importer. |
Accept Rate |
| E40 | Applies to tobacco packages sized at more than 150 grams but less than or equal to 200 grams. | Section 42 of the Excise Act, 2001. Note: The different package sizes are a CBSA construct for ease of reference for the importer. |
Accept Rate |
| E41 | Applies to tobacco packages sized at 200 grams or more. | Section 42 of the Excise Act, 2001. Note: The different package sizes are a CBSA construct for ease of reference for the importer. |
Accept Rate |
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| V01 | Stamped vaping products – liquid – federal duties only | Schedule 8 of the Excise Act 2001 | Accept Rate |
| V02 | Stamped vaping products – liquid – federal and provincial duties – ON | ||
| V03 | Stamped vaping products – liquid – federal and provincial duties – QC | ||
| V04 | Stamped vaping products – liquid – federal and provincial duties – NU | ||
| V05 | Stamped vaping products – liquid – federal and provincial duties – NWT | ||
| V07 | Stamped vaping products – liquid – federal and provincial duties – AB | ||
| V08 | Stamped vaping products – liquid – federal and provincial duties – MB | ||
| V12 | Stamped vaping products – liquid – federal and provincial duties – NB | ||
| V13 | Stamped vaping products – liquid – federal and provincial duties – PEI | ||
| V14 | Stamped vaping products – liquid – federal and provincial duties – YK | ||
| V15 | Stamped vaping products – solid – federal duties only | ||
| V16 | Stamped vaping products – solid – federal and provincial duties - ON | ||
| V17 | Stamped vaping products – solid – federal and provincial duties - QC | ||
| V18 | Stamped vaping products – solid – federal and provincial duties - NU | ||
| V19 | Stamped vaping products – solid – federal and provincial duties - NWT | ||
| V21 | Stamped vaping products – solid – federal and provincial duties – AB | ||
| V22 | Stamped vaping products – solid – federal and provincial duties – MB | ||
| V26 | Stamped vaping products – solid – federal and provincial duties - NB | ||
| V27 | Stamped vaping products – solid – federal and provincial duties - PEI | ||
| V28 | Stamped vaping products – solid – federal and provincial duties - YK | ||
| V29 | Vaping drug – liquid | Free | |
| V30 | Vaping drug – solid | ||
| V31 | Vaping personal imports within the limit – liquid | ||
| V32 | Vaping personal imports within the limit – solid | ||
| V33 | VPL – for stamping on premises – liquid | Non-applicable | |
| V34 | VPL – for stamping on premises – solid | ||
| V35 | VPL – for further manufacturing on premises – liquid | ||
| V36 | VPL – for further manufacturing on premises – solid | ||
| V37 | VPL – for destruction – liquid | Free | |
| V38 | VPL – for destruction – solid |
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| E00 | Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. | CBSA created code for situations where an Excise Code is mandated on a CAD but was not used on a declared B3. | Non-applicable |
| E70 | Applies to goods containing the definition of “subject to customs duty based on excise duty” in the Customs Tariff. | Based on a review of the interpretation of HS classification descriptions containing "Subject to customs duty based on excise duty," in 2023, it’s been determined that the goods imported under those specific classifications contain an excisable good of which its excise duties are to be applied. | Accept Rate |
Cannabis Codes (C-codes) have been created to reflect the multiple scenarios in which a cannabis commodity or a commodity containing cannabis can be imported. Unless importing to Manitoba, both Federal and Additional (Provincial) excise duties apply. Furthermore, the onus is on the importer to determine which rate type (specified or ad valorem) is the highest and, as such, is to be used to calculate the payable amount of excise duties. The scenarios in the table below reflect the available options. To note, commodities fit for human consumption, such as baked goods, fruits, etc., will appear in the Cannabis (C-codes) drop down list in the Excise Field as any of these types of goods could contain cannabis, making the code’s validations broad. If the imported goods do not contain any cannabis, code C00 is to be selected. |
|||
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| C00 | Applies when the commodity does not contain cannabis and is therefore non-applicable. | Because an Excise Code must be selected on the CAD, this code was created as a workaround. Note: Goods could also be put under E90 if it’s an option provided in the drop-down list. |
Non-applicable |
| C01 | Applies to the specified federal duty payable on cannabis flowering material. To note: this federal duty is applicable to Manitoba only |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001. | Accept Rate |
| C02 | Applies to the specified federal duty payable on cannabis non-flowering material. To note: this federal duty is applicable to Manitoba only |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001. | Accept Rate |
| C03 | Applies to the specified federal duty payable on cannabis viable seeds. To note: this federal duty is applicable to Manitoba only |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001. | Accept Rate |
| C04 | Applies to the specified federal duty payable on vegetative cannabis plants. To note: this federal duty is applicable to Manitoba only |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001. | Accept Rate |
| C05 | Applies to the specified federal duty payable on cannabis found in other commodities identified in the Customs Tariff. E.g., lotions, baked goods, etc. To note: this federal duty is applicable to Manitoba only |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001. | Accept Rate |
| C06 | Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds. To note: this federal duty is applicable to Manitoba only |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001. | Ad Valorem |
| C08 | Applies to the specified federal and additional (provincial) duties payable on cannabis flowering material. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C09 | Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis flowering material. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C10 | Applies to the specified federal and additional (provincial) duties payable on cannabis non-flowering material. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C11 | Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis non-flowering material. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C12 | Applies to the specified federal and additional (provincial) duties payable on cannabis viable seeds. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C13 | Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis viable seeds. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C14 | Applies to the specified federal and additional (provincial) duties payable on vegetative cannabis plants. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C15 | Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on vegetative cannabis plants. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C16 | Applies to the specified federal and additional (provincial) duties payable on cannabis found in other commodities identified in the Customs Tariff. E.g., lotions, baked goods, etc. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Specified |
| C17 | Applies to the ad valorem federal and additional (provincial) duties payable on dried or fresh cannabis, or cannabis plants and plant seeds. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C18 | Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis flowering material. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C19 | Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis non-flowering material. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C20 | Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis viable seeds. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| C21 | Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on vegetative cannabis plants. To note: these duties apply to all provinces and territories except Manitoba |
Sections 1 and 2 of Schedule 7 of the Excise Act, 2001; and Excise Duties on Cannabis Regulations |
Accept Rate |
| 0409.00.00.10 | Natural honey. - In containers, of a weight of 5 kg or less |
| 0602.90.90.90 | Other live plants (including their roots), cutting and slips; mushroom spawn. - Other - Other - Other |
| 0803.90.00.90 | Bananas, including plantains, fresh or dried. - Other - Other |
| 0804.10.00.20 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Dates - Dried |
| 0804.20.00.20 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Figs - Dried |
| 0804.30.00.20 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Pineapples - Dried |
| 0804.50.00.20 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Guavas, mangoes and mangosteens - Dried |
| 0805.10.00.90 | Citrus fruit, fresh or dried. - Oranges - Other |
| 0805.29.00.00 | Citrus fruit, fresh or dried. - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: - Other |
| 0805.50.00.30 | Citrus fruit, fresh or dried. - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) - Dried |
| 0806.20.00.00 | Grapes, fresh or dried. - Dried |
| 0813.10.00.00 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apricots |
| 0813.20.00.00 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Prunes |
| 0813.30.00.00 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apples |
| 0813.40.00.10 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Blueberries, wild |
| 0813.40.00.90 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Other |
| 1515.90.00.90 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Other - Other |
| 1704.10.00.10 | Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Bubble gum |
| 1704.10.00.90 | Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Other |
| 1704.90.20.00 | Sugar confectionery (including white chocolate), not containing cocoa. - Other - Liquorice candy; Toffee |
| 1704.90.90.20 | Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Marshmallows |
| 1704.90.90.50 | Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other sugar candy |
| 1704.90.90.90 | Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other |
| 1806.10.90.00 | Chocolate and other food preparations containing cocoa. - Cocoa powder, containing added sugar or other sweetening matter - Other |
| 1806.20.90.90 | Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other - Other |
| 1806.31.00.00 | Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Filled |
| 1806.32.00.10 | Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Confectionery |
| 1806.32.00.90 | Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Other |
| 1806.90.90.11 | Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolates |
| 1806.90.90.12 | Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolate coated nuts |
| 1806.90.90.13 | Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other confectionery |
| 1806.90.90.19 | Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other |
| 1806.90.90.91 | Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Chocolate coated nuts |
| 1806.90.90.92 | Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other confectionery |
| 1806.90.90.99 | Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other |
| 1901.20.11.11 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes |
| 1901.20.11.19 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other |
| 1901.20.11.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs |
| 1901.20.12.11 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes |
| 1901.20.12.19 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other |
| 1901.20.12.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs |
| 1901.20.13.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Mixes: - Mixes |
| 1901.20.13.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Doughs |
| 1901.20.14.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Mixes: - Mixes |
| 1901.20.14.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Doughs |
| 1901.20.15.11 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Cake |
| 1901.20.15.19 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Other |
| 1901.20.15.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Doughs |
| 1901.20.19.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Mixes: - Mixes |
| 1901.20.19.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Doughs |
| 1901.20.21.11 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes |
| 1901.20.21.19 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other |
| 1901.20.21.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs |
| 1901.20.22.11 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes |
| 1901.20.22.19 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other |
| 1901.20.22.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs |
| 1901.20.23.00 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment |
| 1901.20.24.00 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment |
| 1901.20.29.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Mixes: - Mixes |
| 1901.20.29.20 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Doughs |
| 1901.90.33.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Prepared puddings |
| 1901.90.33.90 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Other |
| 1901.90.34.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Prepared puddings |
| 1901.90.34.90 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Other |
| 1901.90.39.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Prepared puddings |
| 1901.90.39.90 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Other |
| 1901.90.40.10 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Prepared puddings |
| 1901.90.40.90 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Other |
| 1901.90.53.00 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment |
| 1901.90.54.00 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment |
| 1901.90.59.00 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other |
| 1905.20.00.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Gingerbread and the like |
| 1905.31.10.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Certified by Health Canada as special low protein or protein-free products |
| 1905.31.21.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, within access commitment |
| 1905.31.22.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment |
| 1905.31.23.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, over access commitment |
| 1905.31.29.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Other |
| 1905.31.91.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Containing 25% or more by weight of wheat, within access commitment |
| 1905.31.92.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment |
| 1905.31.93.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other, containing 25% or more by weight of wheat, over access commitment |
| 1905.31.99.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other |
| 1905.32.10.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Certified by Health Canada as special low protein or protein-free products |
| 1905.32.91.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Containing 25% or more by weight of wheat, within access commitment |
| 1905.32.92.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Wafers and frozen waffles containing 25% or more by weight of wheat, in packages of a weight not exceeding 454 g each, over access commitment |
| 1905.32.93.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other, containing 25% or more by weight of wheat, over access commitment |
| 1905.32.99.00 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other |
| 1905.90.59.10 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Puddings: - Puddings |
| 1905.90.59.91 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Pies, cakes and pastry, not frozen |
| 1905.90.59.98 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other, frozen |
| 1905.90.59.99 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other |
| 2007.10.00.00 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. |
| 2007.91.00.11 | Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Marmalades |
| 2007.91.00.12 | Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Purées |
| 2007.91.00.19 | Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Other |
| 2007.91.00.90 | Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other |
| 2007.99.10.00 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Strawberry jam |
| 2007.99.20.00 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Banana purée |
| 2007.99.90.41 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Nut purées and nut pastes |
| 2007.99.90.42 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Berry purées |
| 2007.99.90.43 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other fruit purées |
| 2007.99.90.44 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jams |
| 2007.99.90.45 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jellies |
| 2007.99.90.49 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other |
| 2007.99.90.92 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Berry purées |
| 2007.99.90.93 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other fruit purées |
| 2007.99.90.99 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other |
| 2008.11.10.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Peanut butter |
| 2008.11.90.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Other |
| 2009.11.00.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of more than 4 litres |
| 2009.11.00.20 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of 4 litres or less |
| 2009.12.00.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - In airtight containers |
| 2009.12.00.90 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - Other |
| 2009.19.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Other |
| 2009.21.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Of a Brix value not exceeding 20 |
| 2009.29.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Other |
| 2009.31.00.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Lemon: - Lemon |
| 2009.31.00.90 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Other: - Other |
| 2009.39.00.11 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Frozen |
| 2009.39.00.19 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Other |
| 2009.39.00.90 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Other: - Other |
| 2009.41.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Of a Brix value not exceeding 20 |
| 2009.49.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Other |
| 2009.50.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Tomato juice |
| 2009.61.10.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Grape juice for wine-making |
| 2009.61.90.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Other |
| 2009.69.10.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages: - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages |
| 2009.69.10.20 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape juice for wine making: - Grape juice for wine making |
| 2009.69.90.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Other |
| 2009.71.10.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Reconstituted |
| 2009.71.90.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Other |
| 2009.79.11.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Frozen |
| 2009.79.11.90 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Other |
| 2009.79.19.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - Other |
| 2009.79.90.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Other |
| 2009.81.00.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice |
| 2009.89.10.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Passion fruit: - Passion fruit |
| 2009.89.10.20 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Prune |
| 2009.89.10.81 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Frozen |
| 2009.89.10.89 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Other |
| 2009.89.10.90 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other: - Other |
| 2009.89.20.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a vegetable |
| 2009.90.10.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of citrus fruit juices, dehydrated |
| 2009.90.20.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of orange and grapefruit juices, other than dehydrated |
| 2009.90.30.10 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Frozen, concentrated |
| 2009.90.30.20 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Not frozen, concentrated: - Not frozen, concentrated |
| 2009.90.30.90 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Other |
| 2009.90.40.00 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of vegetable juices |
| 2101.20.00.90 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté - Other |
| 2105.00.10.00 | Ice cream and other edible ice, whether or not containing cocoa. - Flavoured ice and ice sherbets |
| 2105.00.91.90 | Ice cream and other edible ice, whether or not containing cocoa. - Other: - Within access commitment - Other |
| 2105.00.92.90 | Ice cream and other edible ice, whether or not containing cocoa. - Other: - Over access commitment - Other |
| 2106.90.10.40 | Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Tea substitutes |
| 2106.90.10.50 | Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Vegetable preparations for use as flavouring |
| 2106.90.10.90 | Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Other |
| 2106.90.21.00 | Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of sugar and no added flavouring matter |
| 2106.90.29.10 | Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Food concentrates and fruit syrups for use in beverages or other food preparations: - Food concentrates and fruit syrups, for use in beverages or other food preparations |
| 2106.90.29.90 | Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Other |
| 2106.90.32.00 | Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment |
| 2106.90.34.00 | Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment |
| 2106.90.35.00 | Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content; butter substitutes, containing, in the dry state, over 10% by weight of milk solids but 15% or less by weight of milk fat |
| 2106.90.39.10 | Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Cream substitutes, whipped |
| 2106.90.39.20 | Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Coffee whitener |
| 2106.90.39.90 | Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Other |
| 2106.90.41.10 | Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Cheese fondue |
| 2106.90.41.20 | Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Popping corn, prepared and packaged for use with microwave ovens |
| 2106.90.91.00 | Food preparations not elsewhere specified or included. - Other - Other: - Concentrated juice of any single fruit or vegetable, fortified with vitamins or minerals |
| 2106.90.92.00 | Food preparations not elsewhere specified or included. - Other - Other: - Concentrated mixtures of fruit or vegetable juices, fortified with vitamins or minerals |
| 2106.90.97.00 | Food preparations not elsewhere specified or included. - Other - Other: - Fruit flavoured powders for use in the manufacture of pharmaceuticals, food products or beverages |
| 2106.90.98.00 | Food preparations not elsewhere specified or included. - Other - Other: - Jelly powders, ice cream powders and powders for similar preparations |
| 2106.90.99.10 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring powders: - Flavouring powders |
| 2106.90.99.31 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Chewing gum |
| 2106.90.99.39 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Other |
| 2106.90.99.40 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring extracts and essences: - Flavouring extracts and essences |
| 2106.90.99.91 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Frozen |
| 2106.90.99.92 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Not frozen, in airtight containers |
| 2106.90.99.99 | Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Other |
| 2202.10.00.11 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Containing high intensity sweeteners |
| 2202.10.00.19 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Other |
| 2202.10.00.90 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Other |
| 2202.91.00.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Non-alcoholic beer |
| 2202.99.10.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Non-alcoholic wine |
| 2202.99.21.10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Orange juice |
| 2202.99.21.90 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Other |
| 2202.99.22.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of mixtures of fruits or vegetables |
| 2202.99.39.10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Certified organic |
| 2202.99.39.20 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Not certified organic |
| 2202.99.90.10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other – Other – Soy beverages |
| 2202.99.90.90 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Other - Other |
| 3004.90.00.21 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. - Other - Other, for human use, acting on the nervous system: - Containing cannabis or cannabinoids |
| 3301.29.00.00 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Essential oils other than those of citrus fruit: - Other |
| 3301.90.00.00 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Other |
| 3302.10.00.00 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Of a kind used in the food or drink industries |
| 3302.90.00.10 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases |
| 3302.90.00.90 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Other |
| 3303.00.00.10 | Perfumes and toilet waters. - Perfumes |
| 3304.10.00.00 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Lip make-up preparations |
| 3304.99.90.20 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Other: - Other - Other - Face, hand and body creams and lotions |
| 3305.10.00.00 | Preparations for use on the hair. - Shampoos |
| 3307.30.00.00 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. - Perfumed bath salts and other bath preparations |
| 3401.11.90.00 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - For toilet use (including medicated products) - Other |
| 3401.19.00.10 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other – Surface active products and preparations, whether or not containing soap |
| 3401.19.00.90 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other - Other |
Appendix B: Excise taxes
Excise taxes apply to goods that are unfit for human consumption: Fuel, Fuel-inefficient vehicles (often referred to as Green Levy), Air Conditioning and Luxury Tax.
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| E14 | Applies to fuel charges on leaded gasoline and aviation gasoline. | Subsection 9 b) of Schedule I of the Excise Tax Act | Accept Rate |
| E15 | Applies to fuel charges on diesel fuel and aviation fuel, other than aviation gasoline. | Section 9.1 of Schedule I of the Excise Tax Act | Accept Rate |
| E17 | Applies to fuel charges on unleaded gasoline and aviation gasoline. | Subsection 9 a) of Schedule I of the Excise Tax Act | Specified |
| Z01 | Applies to vehicles with a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. | Subsection 6 (1)a) of Schedule I of the Excise Tax Act | |
| Z02 | Applies to vehicles with a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and with the flat rate of the Air Conditioner's tax. | Subsection 6 (1)a) and section 7 of Schedule I of the Excise Tax Act | |
| Z03 | Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. | Subsection 6 (1)b) of Schedule I of the Excise Tax Act | |
| Z04 | Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and with the flat rate of the Air Conditioner's tax. | Subsection 6 (1)b) and section 7 of Schedule I of the Excise Tax Act | |
| Z05 | Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. | Subsection 6 (1)c) of Schedule I of Excise Tax Act | |
| Z06 | Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioner's tax. | Subsection 6 (1)c) and section 7 of Schedule I of the Excise Tax Act | |
| Z07 | Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers. | Subsection 6 (1)d) of Schedule I of the Excise Tax Act | |
| Z08 | Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioner's tax. | Subsection 6 (1)d) and section 7 of Schedule I of the Excise Tax Act | |
| Z09 | Applies to vehicles subject to the flat rate of the Air Conditioner's tax. | Section 7 of Schedule I of the Excise Tax Act |
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| E60 | Applies when 20% of the taxable amount above $100,000 of the vehicle is excisable. | Section 9 of the Select Luxury Items Tax Act. Further information can be found in Memorandum 18-4-1: Select luxury items tax on importation |
Accept Rate |
| E61 | Applies when 10% of the full value of the vehicle is excisable. | ||
| E62 | Applies when 20% of the taxable amount above $100,000 of the aircraft is excisable. | ||
| E63 | Applies when 10% of the full value of the aircraft is excisable. | ||
| E64 | Applies when 20% of the taxable amount above $250,000 of the vessel is excisable. | ||
| E65 | Applies when 10% of the full value of the vessel is excisable. |
| As mentioned above, the L-Codes reflect the scenarios where Luxury Vehicles (with or without an exemption) also incur excise taxes on fuel-inefficiency and Air Conditioners. | |||
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| L01 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. | These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. | Accept Rate |
| L02 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. | ||
| L03 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. | ||
| L04 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. | ||
| L05 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioner's tax. | ||
| L06 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | ||
| L07 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | ||
| L08 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | ||
| L09 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | ||
| L10 | Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. | ||
| L11 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. | ||
| L12 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. | ||
| L13 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. | ||
| L14 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16L or more per 100 kilometers. | ||
| L15 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioner’s tax. | ||
| L16 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | ||
| L17 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | ||
| L18 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioner's tax. | ||
| L19 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioner's tax. | ||
| L20 | Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. | ||
| L21 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. | Specified | |
| L22 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. | Specified | |
| L23 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. | Specified | |
| L24 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. | Specified | |
| L25 | Applies to Registered Vendors importing a vehicle that is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L26 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L27 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L28 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L29 | Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L30 | Applies to Registered Vendors importing a vehicle that is conditionally exempt of other excise charges. | Free | |
| L31 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. | Specified | |
| L32 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. | Specified | |
| L33 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. | Specified | |
| L34 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. | Specified | |
| L35 | Applies to a luxury vehicle imported under other specified conditions and the vehicle is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L36 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L37 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L38 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L39 | Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioner's tax. | Specified | |
| L40 | Applies to a luxury vehicle imported under other specified conditions and the vehicle is conditionally exempt of other excise charges. | Free | |
Appendix C: Excise exemptions
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| E66 | Applies to Registered Vendors importing luxury vehicles. | Subsection 21(1) of the Select Luxury Items Tax Act. Information can also be found in Memorandum 18-4-1: Select luxury items tax on importation |
Free |
| E67 | Applies to Tax Certificates used when importing luxury vehicles. | Section 37 of the Select Luxury Items Tax Act. Information can also be found in Memorandum 18-4-1: Select luxury items tax on importation |
|
| E68 | Applies to Special Import Certificates used when importing luxury vehicles. | Section 38 of the Select Luxury Items Tax Act. Information can also be found in Memorandum 18-4-1: Select luxury items tax on importation |
|
| E69 | Applies to other exemptions found in the Select Luxury Items Tax Act that are not covered under codes E66-68 | Select Luxury Items Tax Act | |
| E80 | Applies to the exemption of duties for persons who hold a Vaping Product License. | Subsection 158.47(2) of the Excise Act, 2001. | |
| E81 | Applies to the exemption of duties for persons who hold evidence that the vaping product meets the definition of a vaping product drug. | Subsection 158.66 of the Excise Act, 2001 | |
| E82 | Applies to the exemption of duties according to subsection 158.63 (1) of the Excise Act, 2001. | Subsection 158.63 (1) of the Excise Act, 2001. | |
| E87 | Applies to the exemption of payable excise taxes on goods imported per conditions set out in the Excise Tax Act relating to Schedule III of that Act. | Schedule III of the Excise Tax Act | |
| E88 | Applies to the exemption of payable excise on goods imported by manufacturers operating under an “E” license. | X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA | |
| E89 | Applies to the exemption of payable excise on goods imported by wholesalers operating under an “W” license. | X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA | |
| E90 | Applies to goods on which excise duties or taxes are non-applicable based on a condition listed in a relevant Act or Regulation. | CBSA-constructed code for goods that don't fall under any of conditions set out within the Excise acts and thus are excise free, based on the good itself. Note: Goods could also be put under C00 if it’s an option provided in the drop-down list. |
|
| E91 | Applies to the exemption of payable excise duties on ships’ stores imports. | Schedule of Ships’ Stores Regulations | |
| E93 | Applies when the excise charges are paid directly to the Canada Revenue Agency | CBSA-constructed code for goods where the importer remits the payable excise directly to the Canada Revenue Agency. |
Appendix D: GST exemption codes
| Codes | Definition | Purpose/Legislation | Rate type |
|---|---|---|---|
| 11 | Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. | CBSA created code for situations where a GST exemption code is needed and applicable on a CAD for conversion purposes of a declared B3. | Free |
| 48 | Applies to prescribed publications imported by mail or courier by a non-resident registered person. | Publication Supplied by a Non-resident Registrant Regulations (GST/HST). | |
| 49 | Applies to money or certificates or other documents deemed a financial instrument. | Section 10 of Schedule VII of the Excise Tax Act. | |
| 51 | Applies to goods that are classified under Heading numbers 98.01 to 98.07, 98.10 to 98.12, 98.15 and 98.16 of the Customs Tariff. It does not, however, apply to goods classified under 9804.30.00. | Section 1 of Schedule VII of the Excise Tax Act. | |
| 52 | Applies to medals, trophies and other prizes won outside of Canada, that are bestowed, received, or accepted for heroic deeds, valour or distinction. This exemption code does not apply to usual merchantable goods that are won outside Canada in competitions. | Section 2 of Schedule VII of the Excise Tax Act. | |
| 53 | Applies to printed matter imported for the promotion of tourism. | Section 3 of Schedule VII of the Excise Tax Act. | |
| 54 | Applies to donated goods imported by a charity or public institution in Canada. | Section 4 of Schedule VII of the Excise Tax Act. | |
| 55 | Applies to goods supplied by a non-resident for goods in need of repair or replacement and under warranty. | Section 5 of Schedule VII of the Excise Tax Act. More information can be found in Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada. |
|
| 56 | Applies to prescription drugs and biologicals. | Part I of Schedule VI of the Excise Tax Act. | |
| 57 | Applies to medical and assistive devices. | Part II and Part II. 1 of Schedule VI of the Excise Tax Act. | |
| 59 | Applies to food and beverages for human consumption (Basic Groceries). | Part III of Schedule VI of the Excise Tax Act. | |
| 60 | Applies to goods related to agriculture and fishing as enumerated in Part IV of Schedule VI of the Excise Tax Act, not including property provided in Section 10 of that Part. | Part IV of Schedule VI of the Excise Tax Act | |
| 61 | Applies to goods related to agriculture and fishing provided in the Schedule of the Agriculture and Fishing Property (GST/HST) Regulations, not including fishing boats for use in the commercial fisheries. | Agriculture and Fishing Property (GST/HST) Regulations | |
| 62 | Applies to fishing boats purchased for the use in commercial fisheries pursuant to Section 10 of Part IV of Schedule VI of the Excise Tax Act. | Section 10 of Part IV of Schedule VI of the Excise Tax Act. | |
| 64 | Applies to supplies imported for the use of constructing an international bridge or tunnel crossing the boundary between Canada and the United States. | Section 2 of Part VIII of Schedule VI of the Excise Tax Act. | |
| 65 | Applies to goods sent to a recipient in Canada by mail or courier, the value of which is normally not more than $20, provided they are not prescribed goods enumerated in the Mail and Courier Imports (GST/HST) Regulations. | Mail and Courier Imports (GST/HST) Regulations | |
| 66 | Applies to goods prescribed under the Non-taxable Imported Goods (GST) Regulations. | Non-taxable Imported Goods (GST) Regulations | |
| 67 | Applies to goods imported for use by foreign representatives and official use of diplomatic missions, consular posts and international organizations. | More information can be found in Subsection 4 (2) of the Foreign Missions and International Organizations Act | |
| 69 | Applies to goods imported by Visiting Forces. | More information can be found in the Visiting Forces Act and in Memorandum D21-4-3: Visiting Forces Personnel – Tariff Item No. 9827.00.00 | |
| 71 | Applies to supplies made to and by the provincial government of Alberta. | More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. | |
| 73 | Applies to supplies made to and by the provincial government of Manitoba. | More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. | |
| 80 | Applies to supplies made to and by the provincial government of Saskatchewan. | More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. | |
| 81 | Applies to supplies made to and by the territorial government of the North West Territories. | More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. | |
| 82 | Applies to supplies made to and by the territorial government of the Yukon. | More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. | |
| 99 | Combined casual/commercial entries – additional GST | CBSA code to remove the duplicate GST on specific importations where HST is also applied. |
Appendix E: Code removals
| Codes | Title | Reasoning |
|---|---|---|
| Excise Codes | ||
| E06 | Matches | No longer excisable |
| E20 | LVS accept rate | This code was created for the purposes of the Legacy System CCS and is not needed in CARM. |
| E21 | Cigars | Removed as it’s a redundancy of E07, which provides the specified rates per thousand as intended by the CRA. CARM allows for decimal numbers with the MIL unit of measure, ensuring that even if less than 1000 cigars are imported, they can be declared accurately. |
| E27 | Manufactured Tobacco (New Brunswick) | Manufactured tobacco is accounted for elsewhere. |
| E30 | Manufactured Tobacco (Ontario) | Manufactured tobacco is accounted for elsewhere. |
| E46 | Liquid vaping products (ml) | |
| E47 | Solid vaping products (g) | |
| E48 | Additional vaping duty - Specified provinces or territories | |
| E50 | Cannabis flower – federal flat rate | Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. |
| E51 | Cannabis trim – federal flat rate | |
| E52 | Cannabis seed – federal flat rate | |
| E53 | Cannabis seedling – federal flat rate | |
| E54 | Cannabis – federal ad valorem rate | |
| E55 | Canada Provincial exempt excise duty tax | |
| E56 | Cannabis Oil – federal flat rate | |
| E57 | Cannabis Oil – flat rate additional | |
| E80 | Imported by a VPL | |
| E81 | Vaping product drug | |
| E82 | Personal importation within the prescribed limit | |
| E85 | Goods listed in tariff item 9804.30.00 in the Customs Tariff. | As per consultation with CRA, this E-code does not apply to excisable goods. |
| E86 | Goods listed in Section I of Part VII of Schedule III of the Excise Tax Act. | As per consultation with CRA, this E-code no longer applies. |
| E94 | Other imported goods covered by an order-in-council | CARM's logic is set up so that, if there is an active OIC in the system, based on how it is inputted into the CAD, the system will automatically remit the excise. Therefore, this E-code has been removed. |
| E95 | Imported goods qualifying under other exemption | As per consultation with CRA, this E-code no longer applies. |
| E96 | Goods imported by provincial governments of Alberta, New Brunswick, Saskatchewan, Yukon, and Northwest Territories | As per consultation with CRA, this E-code no longer applies as excise exemptions are accounted for under other excise codes. |
| E97 | Goods imported by diplomats | This E-code is not required as OICs for Diplomats are in place and Tariff Item 9808.00.00 provides relief as well. |
| E98 | Goods imported by certified public hospital | As per consultation with CRA, this E-code no longer applies. |
| E99 | Goods imported by municipalities | As per consultation with CRA, this E-code no longer applies. |
| GST exemption codes | ||
| 2 | LVS Accept Rate | This code was used for Legacy System issues. Does not apply in CARM. |
| 17 | Exemption code 49 to resolve system problem | This code was used for Customs Commercial System issues. Does not apply in CARM. |
| 50 | Computer Carrier Remission Order 85-277 | Remission Orders are uploaded in CARM with specific instructions to relieve taxes, which makes this code unnecessary. |
| 63 | Goods for Governor General Section 1, Part VIII, Schedule VII | Removed as per the Excise Tax Act, there is no longer a Part VIII in Schedule VII. |
| 68 | Goods for diplomatic missions consular posts | Code removed as it has been combined with GST exemption code 67 |
| 70 | Goods for the exclusive use of the visiting forces | Code removed as it has been combined with GST exemption code 69 |
| 72 | Goods for the use of the government of BC | Code has been removed as, according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 74 | Goods for the use of the government of NFLD | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 75 | Goods for the use of the government of New Brunswick | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 76 | Goods for the use of the government of Nova Scotia | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 77 | Goods for the use of the government of Ontario | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 78 | Goods for the use of the government of PEI | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 79 | Goods for the use of the government of Quebec | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
| 83 | Goods previously imported subject to full GST and now reimported | Code is being removed as this is already captured under GST code 66. |
| 84 | Exempt conditionally Schedule VII, Section 9 | As per the information found in Section 9 of Schedule VII of the Excise Tax Act, the Note referenced no longer exists. |
| 85 | Goods for the use of the government of Nunavut | Code has been removed as according to the CRA, GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA’s GST/HST information for governments and diplomats webpage, linked below. |
References
Consult these resources for further information.
Applicable legislation
- Agriculture and Fishing Property (GST/HST) Regulations
- Customs Tariff
- Excise Tax Act
- Excise Act
- Excise Act, 2001
- Excise Duties on Cannabis Regulations
- Foreign Missions and International Organizations Act
- Mail and Courier Imports (GST/HST) Regulations
- Non-taxable Imported Goods (GST/HST) Regulations
- Publication Supplied by a Registrant (GST/HST) Regulations
- Select Luxury Items Tax Act
- Visiting Forces Act
Related D memoranda
- Memorandum D21-4-3: Visiting Forces Personnel - Tariff Item No. 9827.00.00
- Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada
- Memorandum D18-4-1: Select Luxury items tax on importation
Issuing office
Trade Policy Division
Trade and Anti-dumping Directorate
Commercial and Trade Branch
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