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Canada
Customs Tariff of Canada · HS 10 digit · Canada Border Services Agency (CBSA)
Standard VAT/GST
13%
5% federal GST plus provincial sales tax. Harmonized Sales Tax (HST) in five provinces ranges 13%-15%.
Valuation
FOB
Declaration language
EN / FR
FTA agreements
2
FTA network
USMCA
In force since 2020-07-01
Replaces NAFTA. Duty-free treatment for originating goods. Automotive products must meet 75% regional value content and labor value content rules. Six-year review clause in 2026.
Official textCPTPP
In force since 2018-12-30
12-member FTA covering 15% of global GDP. Broad tariff elimination, digital trade rules, SOE disciplines. UK acceded in December 2024.
Official textTop HS6 tariff lines
50 lines
| HS | Product | MFN |
|---|---|---|
| 2202.10 | Waters with sweetening or flavouring | 11.0% |
| 2202.90 | Other non-alcoholic beverages | 11.0% |
| 2203.00 | Beer made from malt | Free |
| 2204.21 | Wine in containers of 2 litres or less | Free |
| 2208.30 | Whiskies | Free |
| 3304.10 | Lip make-up preparations | 6.5% |
| 3304.20 | Eye make-up preparations | 6.5% |
| 3304.30 | Manicure or pedicure preparations | 6.5% |
| 3304.91 | Powders for cosmetic use | 6.5% |
| 3304.99 | Other beauty or make-up preparations and preparations for the care of the skin | 6.5% |
| 3305.10 | Shampoos | 6.5% |
| 3305.20 | Preparations for permanent waving or straightening of hair | 6.5% |
| 3305.90 | Other preparations for use on the hair | 6.5% |
| 3306.10 | Dentifrices (toothpaste) | 6.5% |
| 3307.49 | Other room deodorisers or perfumes | 6.5% |
| 3307.90 | Other perfumery, cosmetic or toilet preparations | 6.5% |
| 3920.10 | Plates, sheets, film of polymers of ethylene, non-cellular | 6.5% |
| 3920.20 | Plates, sheets, film of polymers of propylene | 6.5% |
| 3923.10 | Boxes, cases of plastic | 6.5% |
| 3923.21 | Sacks and bags of polyethylene | 6.5% |
| 3924.10 | Tableware and kitchenware of plastic | 6.5% |
| 3926.90 | Other articles of plastic | 6.5% |
| 4011.10 | New pneumatic tyres of rubber, for motor cars | 6.5% |
| 4011.20 | New pneumatic tyres of rubber, for buses or lorries | 6.5% |
| 4015.19 | Other gloves of rubber | 15.5% |
| 4202.12 | Trunks, suitcases with outer surface of plastic or textile | 11.0% |
| 4202.21 | Handbags with outer surface of leather | 10.0% |
| 4202.22 | Handbags with outer surface of plastic or textile | 10.0% |
| 4202.31 | Articles for personal use, outer surface of leather | 10.0% |
| 4202.32 | Articles for personal use, outer surface of plastic or textile | 10.0% |
| 4818.10 | Toilet paper | Free |
| 4818.20 | Handkerchiefs, cleansing tissues | Free |
| 6109.10 | T-shirts, singlets and other vests of cotton, knitted | 18.0% |
| 6109.90 | T-shirts, singlets of other textile materials, knitted | 18.0% |
| 6110.20 | Jerseys, pullovers, sweaters of cotton, knitted | 18.0% |
| 6110.30 | Jerseys, pullovers of man-made fibres, knitted | 18.0% |
| 6111.20 | Babies' garments of cotton, knitted | 18.0% |
| 6114.20 | Other knitted garments of cotton | 18.0% |
| 6116.10 | Gloves impregnated, coated, knitted | 18.0% |
| 6203.42 | Men's trousers, breeches of cotton, not knitted | 18.0% |
| 6203.43 | Men's trousers of synthetic fibres, not knitted | 18.0% |
| 6204.42 | Women's dresses of cotton, not knitted | 18.0% |
| 6204.62 | Women's trousers of cotton, not knitted | 18.0% |
| 6204.63 | Women's trousers of synthetic fibres | 18.0% |
| 6205.20 | Men's shirts of cotton, not knitted | 18.0% |
| 6206.40 | Women's blouses of man-made fibres | 18.0% |
| 6302.10 | Bed linen of cotton, knitted or crocheted | 18.0% |
| 6302.32 | Bed linen of man-made fibres | 18.0% |
| 6302.60 | Toilet linen and kitchen linen of cotton | 18.0% |
| 6402.99 | Other footwear with outer soles and uppers of rubber or plastics | 18.0% |
Recent customs policies
Data source
Canada Border Services Agency (CBSA) · https://www.cbsa-asfc.gc.ca