Most Recent Customs Tariff

• Table of Contents
• Summary of Changes for Tariff Consolidation 2009

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Table of Contents

• Customs Tariff: An Act respecting the imposition of, and providing relief against the imposition of, duties of customs and Coding System (PDF, 215 KB)
• General Rules for the Interpretation of the Harmonized System (PDF, 22 KB)
• List of Countries and Applicable Tariff Treatments (PDF, 28 KB)
• Administrative Guidelines (PDF, 45 KB)

Sections and Chapters of the Harmonized System

Section I : Live Animals; Animal Products

1. Live animals (PDF, 131 KB)
2. Meat and edible meat offal (PDF, 150 KB)
3. Fish and crustaceans, molluscs and other aquatic invertebrates (PDF, 170 KB)
4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included (PDF, 155 KB)
5. Products of animal origin, not elsewhere specified or included (PDF, 110 KB)

Section II : Vegetable Products

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (PDF, 115 KB)
   
7. Edible vegetables and certain roots and tubers (PDF, 185 KB)
8. Edible fruit and nuts; peel of citrus fruit or melons (PDF, 153 KB)
9. Coffee, tea, maté and spices (PDF, 125 KB)
10. Cereals (PDF, 107 KB)
11. Products of the milling industry; malt; starches; inulin; wheat gluten (PDF, 118 KB)
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder (PDF, 144 KB)
13. Lac; gums, resins and other vegetable saps and extracts (PDF, 92 KB)
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included (PDF, 91 KB)

Section III : Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes (PDF, 126 KB)

Section IV : Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates (PDF, 162 KB)
17. Sugars and sugar confectionery (PDF, 114 KB)
18. Cocoa and cocoa preparations (PDF, 103 KB)
19. Preparations of cereals, flour, starch or milk; pastrycooks' products (PDF, 158 KB)
20. Preparations of vegetables, fruit, nuts or other parts of plants (PDF, 181 KB)
21. Miscellaneous edible preparations (PDF, 130 KB)
22. Beverages, spirits and vinegar (PDF, 136 KB)
23. Residues and waste from the food industries; prepared animal fodder (PDF, 121 KB)
24. Tobacco and manufactured tobacco substitutes (PDF, 118 KB)

Section V : Mineral Products

25. Salt; sulphur; earths and stone; plastering materials, lime and cement (PDF, 151 KB)
26. Ores, slag and ash (PDF, 107 KB)
27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes (PDF, 163 KB)

Section VI : Products of the Chemical or Allied Industries

28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes (PDF, 201 KB)
    1. Chemical elements
    2. Inorganic acids and inorganic oxygen compounds of non-metals
    3. Halogen or sulphur compounds of non-metals
    4. Inorganic bases and oxides, hydroxides and peroxides of metals
    5. Salts and peroxysalts, of inorganic acids and metals
    6. Miscellaneous
29. Organic chemicals (PDF, 366 KB)
    1. Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
    2. Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
    3. Phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
    4. Ethers, alcohol peroxides, ether peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
    5. Aldehyde-function compounds
    6. Ketone-function compounds and quinone-function compounds
    7. Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives
    8. Esters of inorganic acids and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives
    9. Nitrogen-function compounds
    10. Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides
    11. Provitamins, vitamins and hormones
    12. Glycosides and vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
    13. Other organic compounds
30. Pharmaceutical products (PDF, 137 KB)
31. Fertilizers (PDF, 108 KB)
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks (PDF, 162 KB)
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations (PDF, 132 KB)
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster (PDF, 147 KB)
35. Albuminoidal substances; modified starches; glues; enzymes (PDF, 125 KB)
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations (PDF, 101 KB)
37. Photographic or cinematographic goods (PDF, 126 KB)
38. Miscellaneous chemical products (PDF, 200 KB)

Section VII : Plastics and Articles Thereof; Rubber and Articles Thereof

39. Plastics and articles thereof (PDF, 276 KB)
    1. Primary forms
    2. Waste, parings and scrap; semi-manufactures; articles
40. Rubber and articles thereof (PDF, 200 KB)

Section VIII : Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut)

41. Raw hides and skins (other than furskins) and leather (PDF, 174 KB)
42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) (PDF, 123 KB)
43. Furskins and artificial fur; manufactures thereof (PDF, 107 KB)

Section IX : Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

44. Wood and articles of wood; wood charcoal (PDF, 210 KB)
45. Cork and articles of cork (PDF, 89 KB)
46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork (PDF, 102 KB)

Section X : Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof

47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard (PDF, 96 KB)
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard (PDF, 204 KB)
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans (PDF, 139 KB)

Section XI : Textiles and Textile Articles

50. Silk (PDF, 130 KB)
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric (PDF, 197 KB)
52. Cotton (PDF, 253 KB)
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn (PDF, 179 KB)
54. Man-made filaments; strip and the like of man-made textile materials (PDF, 250 KB)
55. Man-made staple fibres (PDF, 253 KB)
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof (PDF, 242 KB)
57. Carpets and other textile floor coverings (PDF, 167 KB)
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery (PDF, 202 KB)
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use (PDF, 228 KB)
60. Knitted or crocheted fabrics (PDF, 209 KB)
61. Articles of apparel and clothing accessories, knitted or crocheted (PDF, 238 KB)
62. Articles of apparel and clothing accessories, not knitted or crocheted (PDF, 233 KB)
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags (PDF, 204 KB)
    1. Other made up textile articles
    2. Sets
    3. Worn clothing and worn textile articles; rags

Section XII : Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, Seat-sticks, Whips, Riding-crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair

64. Footwear, gaiters and the like; parts of such articles (PDF, 134 KB)
65. Headgear and parts thereof (PDF, 106 KB)
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof (PDF, 90 KB)
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair (PDF, 99 KB)

Section XIII : Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware

68. Articles of stone, plaster, cement, asbestos, mica or similar materials (PDF, 131 KB)
69. Ceramic products (PDF, 129 KB)
    1. Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods
    2. Other ceramic products
70. Glass and glassware (PDF, 173 KB)

Section XIV : Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin

71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin (PDF, 134 KB)
    1. Natural or cultured pearls and precious or semi-precious stones
    2. Precious metals and metals clad with precious metal
    3. Jewellery, goldsmiths' and silversmiths' wares and other articles

Section XV : Base Metals and Articles of Base Metal

72. Iron and steel (PDF, 268 KB)
    1. Primary materials; products in granular or powder form
    2. Iron and non-alloy steel
    3. Stainless steel
    4. Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
73. Articles of iron or steel (PDF, 258 KB)
74. Copper and articles thereof (PDF, 169 KB)
75. Nickel and articles thereof (PDF, 140 KB)
76. Aluminum and articles thereof (PDF, 179 KB)
77. (Reserved for possible future use in the Harmonized System) (PDF, 32 KB)
78. Lead and articles thereof (PDF, 125 KB)
79. Zinc and articles thereof (PDF, 129 KB)
80. Tin and articles thereof (PDF, 124 KB)
81. Other base metals; cermets; articles thereof (PDF, 144 KB)
82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal (PDF, 173 KB)
83. Miscellaneous articles of base metal (PDF, 146 KB)

Section XVI : Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof (PDF, 649 KB)
85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles (PDF, 427 KB)

Section XVII : Vehicles, Aircraft, Vessels and Associated Transport Equipment

86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds (PDF, 139 KB)
87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof (PDF, 223 KB)
88. Aircraft, spacecraft, and parts thereof (PDF, 118 KB)
89. Ships, boats and floating structures (PDF, 132 KB)

Section XVIII : Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof

90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof (PDF, 239 KB)
91. Clocks and watches and parts thereof (PDF, 115 KB)
92. Musical instruments; parts and accessories of such articles (PDF, 132 KB)

Section XIX : Arms and Ammunition; Parts and Accessories Thereof

93. Arms and ammunition; parts and accessories thereof (PDF, 119 KB)

Section XX : Miscellaneous Manufactured Articles

94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings (PDF, 143 KB)
95. Toys, games and sports requisites; parts and accessories thereof (PDF, 158 KB)
96. Miscellaneous manufactured articles (PDF, 133 KB)

Section XXI : Works of Art, Collectors' Pieces and Antiques

97. Works of art, collectors' pieces and antiques (PDF, 102 KB)
98. Special classification provisions - non-commercial (PDF, 172 KB)
    1. Relief provisions
    2. Prohibition provisions
99. Special classification provisions - commercial (PDF, 507 KB)

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