Import goods to Canada

Import goods to Canada

Tariff and Import duty

Once you have determined the correct tariff classification number, you need to establish the applicable tariff treatment that applies to your goods before you can determine the rate of duty. When viewing any chapter of the Canadian Customs Tariff Schedule, you will notice two columns on the right hand side entitled “Most-Favoured-Nation (MFN) Tariff” and “Applicable Preferential Tariffs”.

Most-Favoured-Nation (MFN) Tariff
Goods originating from all countries, except North Korea, are entitled to use the rate of duty specified under this column.

Applicable Preferential Tariffs
This column lists reduced rates of duty for goods based on trade agreements including:

  • North American Free Trade Agreement (NAFTA), on or before : United States Tariff (UST), Mexico Tariff (MT), Mexico-United States Tariff (MUST)
  • Canada-United States-Mexico Agreement (CUSMA), on or after : United States Tariff (UST), Mexico Tariff (MXT)
  • Canada-Chile Free Trade Agreement: Chile Tariff (CT)
  • Canada-Israel Free Trade Agreement: Canada-Israel Agreement Tariff (CIAT)
  • Canada-Costa Rica Free Trade Agreement: Costa Rica Tariff (CRT)
  • Canada-European Free Trade Association Free Trade Agreement: Iceland Tariff (IT), Norway Tariff (NT), Switzerland-Liechtenstein Tariff (SLT)
  • Canada-Peru Free Trade Agreement: Peru Tariff (PT)
  • Canada-Colombia Free Trade Agreement: Colombia Tariff (COLT)
  • Canada-Jordan Free Trade Agreement: Jordan Tariff (JT)
  • Canada-Panama Free Trade Agreement: Panama Tariff (PAT)
  • Canada-Honduras Free Trade Agreement: Honduras Tariff (HNT)
  • Canada-Korea Free Trade Agreement:  Korea Tariff (KRT)
  • Canada-European Union Free Trade Agreement: Canada-European Union Tariff (CEUT)
  • Canada-Ukraine Free Trade Agreement: Ukraine Tariff (UAT)
  • Comprehensive and Progressive Trans-Pacific Partnership Tariff (CPTPT)

or rates of duty based on special tariff provisions such as the:

  • General Preferential Tariff (GPT)
  • Least Developed Country Tariff (LDCT)
  • Commonwealth Caribbean Countries Tariff (CCCT)
  • Australia Tariff (AUT)
  • New Zealand Tariff (NZT)

The requirements of the particular trade agreement or tariff treatment must be satisfied in order to benefit from a preferential duty rate. You must possess proof of origin for the specific trade agreement at the time of importation. For example, to claim the UST you must have a valid NAFTA Certificate of Origin.

A complete list of countries eligible for the above tariff treatments can be found at the beginning of the Canadian Customs Tariff. General tariff information and guidelines can be found in Memorandum D11, General Tariff Information.