Departmental Consolidation of the Customs Tariff 2024

Chapter Breakdown

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes.
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

Statistical Note.
(NB This note does not form part of the Customs Tariff legislation.)
1. For statistical purposes, throughout the Nomenclature, the expression "certified organic" refers to an agricultural product that has been certified under a system that meets the standards and procedures established by the Canadian Organic Products Regulations made under the Canada Agricultural Products Act.

1. Live animals

Note.
1. This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.

Supplementary Note.
1. For the purpose of heading 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.

Statistical Note. (NB This note does not form part of the Customs Tariff legislation.)
1. For statistical purposes, throughout the Nomenclature, the expression "certified organic" refers to an agricultural product that has been certified under a system that meets the standards and procedures established by the Canadian Organic Products Regulations made under the Canada Agricultural Products Act.

CUSTOMS TARIFF - SCHEDULE

Tariff
Item
SS Description of Goods Unit of
Meas.
MFN
Tariff
Applicable
Preferential Tariffs
01.01Live horses, asses, mules and hinnies.
-Horses:
0101.21.0000- -Pure-bred breeding animalsNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, IT,
PT, COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
0101.29.00- -OtherFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, IT,
PT, COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
10- - - - -For slaughterNMB
20- - - - -For racingNMB
90- - - - -OtherNMB
0101.30.0000-AssesNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, IT,
PT, COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
0101.90.0000-OtherNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, IT,
PT, COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
01.02Live bovine animals.
-Cattle:
0102.21.00- -Pure-bred breeding animalsFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
10- - - - -DairyNMB
90- - - - -OtherNMB
0102.29.00- -OtherFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
10- - - - -DairyNMB
90 - - - -OtherNMB
-Buffalo:
0102.31.0000- -Pure-bred breeding animalsNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
0102.39.0000- -OtherNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
0102.90.0000-OtherNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
01.03Live swine.
0103.10.0000-Pure-bred breeding animalsNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free
-Other:
0103.91.0000- -Weighing less than 50 kgNMBFreeCCCT, LDCT, GPT, UST,
MXT, CIAT, CT, CRT, PT,
COLT, JT, PAT, HNT,
KRT, CEUT, UAT,
CPTPT, UKT: Free


2. Meat and edible meat offal

Note.
1. This Chapter does not cover:
(a) Products of the kinds described in heading 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Edible, non-living insects (heading 04.10);
(c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(d) Animal fat, other than products of heading 02.09 (Chapter 15).

Statistical Note. (NB This note does not form part of the Customs Tariff legislation.)
1. For the statistical purposes of this Chapter, the term "processed" covers meats which have been ground or comminuted, diced or cut into sizes for stew meat or similar uses, rolled and skewered, or specially processed into fancy cuts, special shapes, or otherwise made ready for particular uses by the retail consumer.

3. Fish and crustaceans, molluscs and other aquatic invertebrates

4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

5. Products of animal origin, not elsewhere specified or included



SECTION II

VEGETABLE PRODUCTS

6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
7Edible vegetables and certain roots and tubers
8Edible fruit and nuts; peel of citrus fruit or melons
9Coffee, tea, maté and spices
10Cereals
11Products of the milling industry; malt; starches; inulin; wheat gluten
12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13Lac; gums, resins and other vegetable saps and extracts
14Vegetable plaiting materials; vegetable products not elsewhere specified or included

SECTION III

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

15Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

16Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
17Sugars and sugar confectionery
18Cocoa and cocoa preparations
19Preparations of cereals, flour, starch or milk; pastry cooks’ products
20Preparations of vegetables, fruit, nuts or other parts of plants
21Miscellaneous edible preparations
22Beverages, spirits and vinegar
23Residues and waste from the food industries; prepared animal fodder
24Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

SECTION V

MINERAL PRODUCTS

25Salt; sulphur; earths and stone; plastering materials, lime and cement
26Ores, slag and ash
27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

SECTION XI

TEXTILES AND TEXTILE ARTICLES

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES