Codes and descriptions from the World Customs Organization HS2022.
The tariff information is provided by Canada for the HS2022 tariff regime.
The Most Favoured Nation (MFN) tariff rates of Canada are generally applicable to imports from all countries.
The Canada-United States-Mexico Agreement (CUSMA) being in force, the preferential tariff information for the current year and for subsequent years is provided based on such agreement. Tariff preferences under the CUSMA apply to goods imported to Canada that meet the rules of origin under this agreement. The MFN tariff rates of Canada apply to goods imported to Canada that do not meet the rules of origin (non-originating goods) under the CUSMA.
Rules of origin are provisions in Canada’s free trade agreements (FTAs) to determine whether a good is “originating” (where it is produced).
These rules specify the proportion of production, or of a good’s value, that must collectively occur in Canada and its FTA partner country (or countries) in order for it to be deemed originating.
Under Canada’s FTAs, only originating goods are eligible for preferential tariff treatment when exported from one FTA country to another FTA country.
Rules of origin also ensure that goods that are entirely or largely produced in third countries do not benefit from preferential tariff treatment by merely being transhipped via Canada to an FTA partner country, or vice versa, or by undergoing minimal processing in one of the FTA countries.
The rules of origin for each of Canada’s free trade agreements are generally set out in separate chapters.
Specific information related to how your product complies with the rules of origin can be obtained from experts and consultants, such as customs brokers. It is also recommended that you obtain from the foreign country an advance ruling on origin.
chevron_right Global network of trade experts who provide market advice, insights and business contacts
chevron_right Funding and support programs to help companies enter new markets