← All countries
CA
CAN
CAD
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 |
|---|---|---|
| 1001.19 | Durum wheat, other than seed | Free |
| 1001.99 | Other wheat and meslin, not seed | Free |
| 1002.90 | Rye, other than seed | Free |
| 1003.90 | Barley, other than seed | Free |
| 1004.90 | Oats, other than seed | Free |
| 1005.10 | Maize seed | Free |
| 1005.90 | Maize, other than seed | Free |
| 1006.10 | Rice in the husk (paddy) | Free |
| 1006.20 | Husked (brown) rice | Free |
| 1006.30 | Semi-milled or wholly milled rice | Free |
| 1006.40 | Broken rice | Free |
| 1007.00 | Grain sorghum | Free |
| 1008.10 | Buckwheat | Free |
| 1008.21 | Millet seed | Free |
| 1008.29 | Other millet | Free |
| 1008.30 | Canary seeds | Free |
| 1008.50 | Quinoa | Free |
| 1008.90 | Other cereals | Free |
| 1101.00 | Wheat or meslin flour | 7.0% |
| 1102.20 | Maize (corn) flour | 7.0% |
| 1102.90 | Other cereal flours | 7.0% |
| 1103.11 | Wheat groats and meal | 7.0% |
| 1103.13 | Maize groats | 7.0% |
| 1103.19 | Other cereal groats | 7.0% |
| 1104.23 | Maize, otherwise worked | 7.0% |
| 1104.30 | Cereal germ, whole | 7.0% |
| 1105.10 | Potato flour and meal | 7.0% |
| 1105.20 | Potato flakes, granules | 7.0% |
| 1106.10 | Flour and meal of dried legumes | 7.0% |
| 1106.20 | Flour of sago, roots, tubers | 7.0% |
| 1106.30 | Flour and powder of fruits or nuts | 7.0% |
| 1107.10 | Malt, not roasted | 7.0% |
| 1107.20 | Malt, roasted | 7.0% |
| 1108.11 | Wheat starch | 7.0% |
| 1108.12 | Maize starch | 7.0% |
| 1108.13 | Potato starch | 7.0% |
| 1108.14 | Manioc starch (tapioca) | 7.0% |
| 1108.19 | Other starches | 7.0% |
| 1108.20 | Inulin | 7.0% |
| 1109.00 | Wheat gluten | 7.0% |
| 1201.10 | Soya beans, seed | Free |
| 1201.90 | Soya beans, other than seed | Free |
| 1202.20 | Groundnuts, shelled, raw | Free |
| 1202.30 | Groundnuts, seed | Free |
| 1203.00 | Copra | Free |
| 1204.00 | Linseed (flaxseed) | Free |
| 1205.10 | Low erucic acid rape or colza seeds | Free |
| 1206.00 | Sunflower seeds | Free |
| 1207.30 | Castor oil seeds | Free |
| 1207.40 | Sesame seeds | Free |
Recent customs policies
Data source
Canada Border Services Agency (CBSA) · https://www.cbsa-asfc.gc.ca