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ARTICLE · 19 JULY 2017

What Are Canada's Tariff Codes (As At July 14, 2017)?

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Canada does not have a single customs duty or tariff rate for all imports. Over the years, Canada has entered into a number of free trade agreements.

CanadaInternational Law
Cyndee Todgham Cherniak
Cyndee Todgham Cherniak
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Canada does not have a single customs duty or tariff rate for all imports. Over the years, Canada has entered into a number of free trade agreements.  A tariff rate code is assigned for every free trade agreement partner because tariff elimination commitments and tariff reduction schedules cause applicable tariff rates to be different from the MFN (most-favoured nation) tariff rate that Canada agreed to at the World Trade Organization.  The Canada-Ukraine Free Trade Agreement comes into effect on August 1, 2017.  As a result, of the new free trade agreement, a new tariff rate code has been announced.

The Tariff Rate Code (also known as “Tariff Code”) is put in Box 28 of the B3 Canada Customs Coding Form.  It is important to know what Tariff Code is applicable – otherwise, you may pay too much or too little customs duties to the Government of Canada.  Since goods and services tax (“GST”) and harmonized sales tax (“HST”) (where applicable) is charged on top of a

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