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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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