Guide to tariff classification for Canadian imports: Overview
This guide is for the commercial importing community. It provides information on how to classify goods imported into Canada. It will help users understand:
- the main elements and role of the Harmonized Commodity Description and Coding System (HS)
- the Customs Tariff
- the tariff classification numbering system
- Legal notes to the HS
- the general rules for the interpretation of the Harmonized System
- resources available to help with tariff classification
Note: This guide does not replace the legislation or the regulations, or any policy and procedures in the Canada Border Services Agency's (CBSA) departmental memoranda (D-memoranda) series of publications. Examples of the classification of goods are for information purposes only.
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