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Notes and disclaimers:

1. This is an online version of the Consolidated Tariff Schedules (CTS) Database, which is based on standardized data and is not an exact reproduction of the member's Schedules of concessions. In addition, while the data are presented in the authentic language of the Schedule, the headers, description of the sections, and other standardized information are available in English only. 2. The CTS Database was established as a working tool only, without any implications regarding the legal status of the information contained therein. These data are without prejudice to the rights and obligations of WTO members. Goods Schedules hyperlink to be member-specific. 3. The legal instruments and other ongoing procedures that have not yet been certified can be found in the Goods Schedules e-library ( https://goods-schedules.wto.org/member/canada )

Canada

Schedule number
V
Harmonized System version
HS 2012
WTO Membership since
01 January, 1995
This schedule is authentic in
English
Date of last schedule updated
12 May, 2020
Section Note Number Note
Part I Section IA
01
For the purpose of heading Nos. 01.01 to 01.04 inclusive, the expression "pure-bred breeding animals" applies only to animals certified by the Director of the Canadian National Livestock Records or the Secretary of any other governing association incorporated under the Livestock Pedigree Act as being "pure-bred", imported specially for breeding purposes
Part I Section IA
02
The weight of the packages shall be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under this tariff item.
Part I Section IA
03
Tariff item No. 0510.00.10 covers all products of heading No. 05.10, other than animal urine, used in the preparation of pharmaceutical products
Part I Section IA
04
The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under this heading.
Part I Section IA
05
The Minister of National Revenue or the Commissioner of Customs and Revenue may, by order, suspend a tariff item in this heading and bring into force one or more other tariff items of the same subheading in respect of goods imported through a customs office in a region or part of Canada during the period of time specified in the order. If, before the coming into force of such an order, a person purchased goods for importation through a customs office in a region or part of Canada specified in the order, in the expectation in good faith that the free rate of customs duty set out in a tariff item or tariff items would apply to the goods, and, at the time of the coming into force of the order, the goods were in transit to the purchaser in Canada, the tariff item or tariff items with the free rate apply to the goods, notwithstanding the order.
Part I Section IA
06
The weight of the packages must be included in the weight of the goods for the purposes of calculating the customs duties on the goods classified under this heading.
Part I Section IA
07
For goods classified under this tariff item, customs duties must be assessed on the basis of drained weight.
Part I Section IA
08
For goods classified under this tariff item, customs duties must be assessed on the basis of net weight.
Part I Section IA
09
The Minister of National Revenue or the Commissioner of Customs and Revenue may, by order, suspend a tariff item in this heading and bring into force another tariff item of the same subheading in respect of goods imported through a customs office in a region or part of Canada during the period of time specified in the order. If, before the coming into force of such an order, a person purchased goods for importation through a customs office in a region or part of Canada specified in the order, in the expectation in good faith that the free rate of customs duty set out in a tariff item or tariff items would apply to the goods, and, at the time of the coming into force of the order, the goods were in transit to the purchaser in Canada, the tariff item or tariff items with the free rate apply to the goods, notwithstanding the order.
Part I Section IA
10
For goods classified under this tariff item, when in packages of a weight not exceeding 1 kg each, the weight of the packages shall be included in the weight of the goods for the purpose of calculating the customs duties on the goods.
Part I Section IA
1025
Milk protein substances with a milk protein content of 85% or more by weight, calculated on the dry matter, are classified in tariff item No. 3504.00.11 or 3504.00.12. Milk protein substances with a milk protein content of less than 85% by weight, calculated in the dry matter, are classified in Chapter 04 (subheading 0404.90).
Part I Section IA
11
For the purposes of this heading, the term "flour" applies only to products of which more than 50% by weight passes through a No. 5 bolting cloth with an average mesh aperture of 0.263mm.
Part I Section IA
12
"Specially defined mixtures" of this tariff item means chicken or turkey or a product containing chicken or turkey, wherein 13% or more of the total weight of the product is comprised of goods other than the following: chicken, turkey, bread or breading, batter, oil, glazing, other coatings and bastes, and any added water (including that used in marination, glazing, other coatings, bastes, breading and batter). For the purposes of this definition, the weight of all ingredients shall be taken from the product specification sheets for that product required under the Meat Inspection Act for product labelling purposes
Part I Section IA
16
Products falling within this tariff item, packaged as specified below, which are to be sold by the person importing same as a retail sale as so packaged, will not be subject to the rates of duty identified for these tariff items, but will continue to receive the within access commitment rate regardless of the quantity. a) Barley: 1) prepared batter and mixes, other than flour, maximum weight per package - 454 g 2) packaged breakfast cereals, maximum weight per package - 454 g, bread and bread products, buns, rolls, cakes, cookies, pastries, crackers, biscuits, tortillas, pretzels, croutons, maximum weight per package - 1.36 kg 3) animal, poultry and dairy feeds, maximum weight per package - 11.34 kg b) Wheat: 1) all prepared batters and mixes (containing wheat) other than flour, maximum weight per package - 454 g 2) packaged cereals, bread products, boxed baby food and wafers, maximum weight per package 454 g; baby foods (in cans or jars), maximum capacity per can or jar - 227 ml; fresh bread, buns, rolls, cakes, cookies, pastries, crackers and biscuits, maximum weight per package - 1.36 kg; frozen bread, bun and roll doughs, frozen pizza crust, maximum weight per package - 900 g; frozen cookie and pastry doughs, frozen waffles and pancakes, maximum weight per package - 454 g; bread sticks, bread crumbs, flour tortillas and other bread products 454 g. 3) pasta products (containing wheat), maximum weight per package - 2.3 kg 4) animal, dairy and poultry feeds (containing wheat), maximum weight per package - 11.34 kg
Part I Section IA
17
The Minister of National Revenue or the Commissioner of Customs and Revenue may order, for goods specified in the order and described in this tariff item, that the rate of customs duty applicable to those goods be suspended for a period specified in the order and that a free rate of customs duty shall apply to those goods when those goods are imported through a customs office in a region or part of Canada specified in the order during that period. If, before such an order is revoked or otherwise ceases to have effect, a person purchased goods for importation through a customs office in a region or part of Canada specified in the order, in the expectation in good faith that the free rate of customs duty would apply to the goods, and at the time the order is revoked or ceases to have effect, the goods were in transit to the purchaser in Canada, the free rate of customs duty applies to the goods, nothwithstanding that the order has ceased to have effect.
Part I Section II
15
The weight of the container shall be included in the weight of goods for the purposes of calculating the customs duties on the goods classified under this tariff item.
Part I Section II
18
For the purpose of tariff items in this Chapter, the following terms have the meanings hereby assigned to them: (a) "Glues or adhesives" goods described in heading No. 35.06; (b) "Optical fibres or optical fibre bundles or cables" goods described in subheading No. 9001.10; (c) "Typewriter or similar ribbons" goods described in subheading No. 9612.10; (d) "Polymers in primary forms or profile shapes or sheets of plastics" goods described in subheading Nos. 3901.10 to 3917.39 or in subheading Nos. 3918.10 to 3921.90
Part I Section II
19
Chapter Notes 4 and 5 of this Chapter apply, mutatis mutandis, to all of the tariff items of this Chapter, other than those where the seventh and eighth digits are "00".
Part I Section II
20
(a) For the purpose of classification within any one subheading of this Chapter, the expression "composition" means only those polymers, copolymers, polymer blends and chemically modified polymers containing non-polymeric substances such as: (i) initiators, activators and catalysts, to assist in the action or use of the polymeric substances in some intended process; (ii) colourants; or (iii) fillers, reinforcing agents, solvents, fire retardants, plasticizers and similar additives, present in amounts generally more than 1% by weight. (b) The presence of any or combinations of the following, without the presence of other non-polymeric substances specified in paragraph (a) above, shall not render a material a composition: (i) manufacturing impurities, 1% or less, by weight; (ii) manufacturing impurities, more than 1% weight, provided the impurities do not contribute beneficially to the subsequent processing or performance of the polymeric material; (iii) stabilizers such as antioxidants, process aids and similar special-purpose additives, present in small amounts, generally less than 1% weight; (iv) anti-caking agents; (v) water; or (vi) in aqueous dispersions of solutions, the emulsifiers, stabilizers and other agents used to maintain the dispersion or solution form. (c) For the purpose of classification within any subheading of this Chapter, "moulding compositions" includes partially formulated moulding compositions.
Part I Section II
21
For the purpose of this Chapter, the expression "not converted" means: (a) in the case of rolls of paper or paperboard, rolls which are the direct output of a paper-making machine and which have not been punched, perforated, scored, ruled, printed, folded, embossed, decorated or otherwise processed (excluding creped or crinkled); and (b) in the case of sheets of paper and paperboard, rectangular (including square) sheets with one side exceeding 43 cm and the other side exceeding 56 cm in the unfolded state and which have not been slit, punched, perforated, scored, ruled, printed, folded, embossed, decorated or otherwise processed.
Part I Section II
22
Total customs duties leviable or imposable under the Most-Favoured-Nation Tariff shall be set by the Commissioner of Customs and Revenue, effective July 1 of each year, to equate to a rate of 11.8% based on Statistics Canada import statistics for the aggregate value of trade from Most-Favoured-Nation countries for this tariff item No. for the most recent three calendar years.
Part I Section II
23
Unless the context otherwise requires, the expression "diameter", when applied to tubes and pipes, refers to the actual internal diameter
Part I Section II
24
In this Chapter the expression "unworked" means: (a) when referring to bars, rods and profiles, products which have not been subsequently worked after production (for example, not machined, drilled, punched, twisted or crimped); (b) when referring to plates, sheets, strip and foil, products which have not been processed beyond the condition as from the rolling mill (for example, not machined, cut to shape, perforated or coated); (c) when referring to tubes and pipes, products which have not been further processed than drawn, extruded or welded (for example, not machined, coated, drilled, or fitted with flanges, collars or rings).
Part I Section II
26
In this Chapter the expression "unworked" means (a) when referring to bars, rods and profiles, products which have not been subsequently worked after production (for example, not machined, drilled, punched, twisted or crimped); (b) when referring to plates, sheets, strip and foil, products which have not been processed beyond the last rolling mill except by heat treating, levelling, edge trimming, slitting, cutting-to-size, surface cleaning or lubricating.
Part I Section II
27
In this Chapter the expression "unwrought" means forms which may be simply cut-to-length for shipping or to make the metal suitable for further processing. It also includes scalping or de-scaling surfaces to prepare them for rolling, extrusion or forging