E604 – TDC Tariff Guide

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Categories and Commodities Duty
U.S.
Duty
Other
GST (HST)* PST

Category 1

  • Carpeting
  • Life jackets and belts
  • Skates (ice and roller)
  • Sleeping bags
  • Textile articles (bedding, linen, towels, curtains)
0% 20%

5% (*)

 
Category 2
  • Clothing
  • Footwear
0% 18% 5% (*)  
Category 3
  • Basic groceries (non-taxable)
  • Bread
  • Cakes and pies
  • Other baked goods (pkgs. of 6 or more)
  • Canned food goods
  • Dairy products (maximum $20) including:
    • Butter
    • Cheese
    • Ice cream
    • Cream
    • Yogurt
  • Eggs (maximum 2 dozen)
  • Fish and seafood
  • Fresh or frozen fruit and vegetables
  • Fruit and vegetable juices (large containers)
  • Meat fresh or frozen (maximum 20 kg) including:
    • Chicken (maximum 10 kg)
    • Turkey (1 whole or maximum 10 kg of parts)
    • Beef and other meats
  • Medications
  • Milk
  • Pasta
0% 7% 0% N/A

Category 4

  • Articles of plastic, rubber, steel, wood
  • Auto parts
  • Baby carriages
  • Beauty aids, cosmetics and toiletries
  • Bicycles and tricycles
  • Canoes/rowboats
  • Cookware (stainless steel)
  • Electrical ranges
  • Gas barbecues
  • Golf clubs and balls
  • Groceries (taxable)
    • Candy
    • Snack foods
    • Soft drinks
  • Household batteries
  • Lightbulbs and light fixtures
  • Lubricating oils
  • Luggage
  • Pot pourri
  • Refrigerators
  • Speakers
  • Sports and exercise equipment
  • Sunglasses
  • Televisions
  • Tires
  • Tools (electric handheld)
  • Vacuum cleaners
  • Watches (under $50)
  • Miscellaneous goods not elsewhere specified
  • Candles
  • Ceramic tableware (dishes) and kitchenware
  • Cleansers and other cleaning preparations
  • Coffeemakers
  • Dishwashers
  • Furniture
  • Machinery for working wood (wood planer, tablesaw, chainsaw)
  • Paints and varnishes
  • Paper products
  • Pet foods
  • Photographic film
  • Single use cameras
  • Wallets and purses (leather)
0% 8% 5% (*)  

Category 5

  • Audio and video cassette recorders
  • Audio and video tapes
  • Antiques (must exceed an age of 100 years)
  • Breadmaker
  • Calculators (electronic)
  • Cameras, lenses and flashes
  • Clothes dryers
  • Compact discs
  • Compact and video disc players
  • Computers and related equipment
    • Display units
    • Keyboards
    • Modems
    • Printers
    • Scanners
    • Software (on CD-ROM, disk, tape)
  • Curling irons
  • Electric shavers
  • Fax and answering machines
  • Flashlights
  • Glass and glassware
  • Hair dryers
  • Irons (clothes)
  • Microwave ovens
  • Motorcycle parts
  • Rice cooker
  • Sewing machines
  • Telephones (Portable and cellular)
  • Toasters
  • Tools (pneumatic powered only)
  • Toys
  • Video cameras
  • Video games and video game units
0% 0% 5% (*)  

Category 6

  • PST Exempt Goods
       

Category 7

  • Books
0% 0% 5% N/A

- Provincial Taxes will be collected on these categories where an agreement between the Federal and Provincial governments exists.

(*) The Harmonized Sales Tax (HST) will be collected where an agreement exists.

Values for these categories will be available from your local CBSA office:

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