| 8470.90.00 | 10 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. - Other - Postage-franking machines | NMB | Free | CCCT, LDCT |
| 8470.90.00 | 20 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. - Other - Ticket-issuing machines | NMB | Free | CCCT, LDCT |
| 8470.90.00 | 90 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. - Other - Other | NMB | Free | CCCT, LDCT |
| 84.72 | | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). | | | |
| 8472.10.00 | 00 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Duplicating machines | NMB | Free | CCCT, LDCT |
| 8472.30.00 | 00 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps | NMB | Free | CCCT, LDCT |
| 8472.90.00 | | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Other | NMB | Free | CCCT, LDCT |
| 8472.90.00 | 10 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Other - Automatic teller machines, including automatic banknote dispensers | NMB | Free | CCCT, LDCT |
| 8472.90.00 | 20 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Other - Coin or currency handling machines | NMB | Free | CCCT, LDCT |
| 8472.90.00 | 90 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). - Other - Other | NMB | Free | CCCT, LDCT |
| 9825.20 | | Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | | | |
| 9825.30 | | Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | | | |
| 98.26 | | Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00. | | | |
| 9825.20.00 | | Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | | 8% | UST, MT, M |
| 9825.30.00 | | Goods imported by mail or courier for personal or household use.
The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.
The value of goods imported that are eligible to be classified under this heading shall not exceed $500.
The following goods are not eligible for classification under tariff item No. 9825.10.00, 9825.20.00 or 9825.30.00: alcoholic beverages; tobacco; tobacco products; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods in respect of which tax is not payable under Division III of Part IX of that Act; and goods in respect of which tax is payable under section 212.1 of that Act if an amount must be deducted from that tax under section 214.1 of that Act. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. - Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | | Free | UST, MT, M |
| 9826.10.00 | 00 | Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00.
- Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | - | 20% | UST: Free |
| 9826.20.00 | 00 | Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00.
- Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater or less than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | - | 8% | UST: Free |
| 9826.30.00 | 00 | Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00.
- Basic groceries listed in Part III of Schedule VI to the Excise Tax Act. | - | 7% | UST: Free |
| 9826.40.00 | 00 | Goods acquired abroad by a traveller for personal or household use and accompanying the traveller arriving in Canada from abroad if the traveller arrives at a customs office designated under section 5 of the Customs Act for the purpose of reporting goods under this heading.The following goods are not eligible for classification under this heading: goods or classes of goods that, on importation, may be released only in accordance with the accounting provisions of the Customs Act or the applicable regulations on condition that the importer or owner of the goods provides, before the release of the goods, any certificate, licence, permit or other document and any information that is required under any Act of Parliament or any regulation made under such an Act that prohibits, controls or regulates the importation of goods, but this exclusion from eligibility for classification does not apply to any goods imported under the authority of and in accordance with a general import permit issued under subsection 8(1.1) or section 8.3 of the Export and Import Permits Act.The value of goods imported by a traveller at the same time and accounted for under the same accounting document that are eligible to be classified under this heading shall not exceed $500.The following goods are not eligible for classification under tariff item No. 9826.10.00, 9826.20.00 or 9826.40.00: alcoholic beverages; tobacco; tobacco products; goods subject to any tax imposed under subsection 23(1) of the Excise Tax Act; goods subject to any additional customs duty under sections 21.1 to 22 of this Act; and goods eligible for classification under tariff item No. 9826.30.00.
- Goods which, if classified in accordance with the provisions of Chapters 1 to 97, would be subject to a rate of customs duty under the Most-Favoured-Nation Tariff that is not more than 5 percentage points greater than the rate provided by this tariff item under the Most-Favoured-Nation Tariff. | - | Free | UST: Free |
| 9829.00.00 | 00 | Household furniture and furnishings for a seasonal residence, excluding construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence;
Tools and equipment for the maintenance of a seasonal residence;
The foregoing, on condition that:
(i) the goods are imported by a person who is not a resident of Canada and who owns or leases for not less than three years a residence in Canada for seasonal use, other than a time-sharing residence, trailer or mobile home;(ii) the person is entitled to only one importation under this tariff item;(iii) the goods are for the personal use of that person or their family and are not for any commercial, industrial or occupational purpose;
(iv) the goods are owned, possessed and used by that person or their family before their first arrival in Canada to occupy the seasonal residence;(v) the goods are not sold or otherwise disposed of in Canada for at least one year after the date of their importation; and(vi) the goods accompany the seasonal resident at the time of the seasonal resident's first arrival in Canada to occupy the seasonal residence or, if not imported at the time of first arrival in Canada, are, at that time, described and listed on a customs accounting document as goods to follow. | - | Free | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
