| 8419.90.00 | 90 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
- Parts - Other: - Other | - | Free | CCCT, LDCT |
| 8420.10.00 | 30 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor. - Calendering or other rolling machines - For rubber or plastics | NMB | Free | CCCT, LDCT |
| 8421.29.00 | 10 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. - Filtering or purifying machinery and apparatus for liquids: - Other - Filter presses, to be employed in the exploration, discovery, development, maintenance, testing, depletion or production of oil or natural gas wells | NMB | Free | CCCT, LDCT |
| 8901.20 | | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers | | | |
| 8903.92.00 | 22 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length not exceeding 6 m | NMB | 9.5% | CCCT, LDCT |
| 8903.92.00 | 31 | Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length not exceeding 6 m | NMB | 9.5% | CCCT, LDCT |
| 8421.39.10 | 00 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. - Filtering or purifying machinery and apparatus for gases: - Other - Air filter masks;Air filter systems for breathing apparatus;Air separators to be employed in the processing, smelting or refining of minerals, ores or metals;Air strippers;Class smoke evacuation cart systems;Dry cleaning solvent vapour absorbers;Filter breather systems for hydraulic reservoirs;Filters for breathing apparatus;Filtration booths, pharmaceutical preparation type;High efficiency particulate (hepa) air filters of an efficiency exceeding 99.5% (0.3 micron particulate size);High pressure air filters for air compressors;Industrial refrigerant strainers;Laundry lint filters;Sterilization cartridges;Suction line filter driers;Ultraviolet airborne disinfection systems;Y-strainers, basket strainers, duplex strainers and automatic (self-cleaning) strainers, made from plastic or having a body manufactured by a metal casting process | NMB | Free | CCCT, LDCT |
| 8903.99.90 | | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other | NMB | 9.5% | CCCT, LDCT |
| 8906.90.91 | 00 | Other vessels, including warships and lifeboats other than rowing boats. - Other - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 m | NMB | 25% | CCCT, LDCT |
| 9004.10.00 | 00 | Spectacles, goggles and the like, corrective, protective or other. - Sunglasses | NMB | 5% | CCCT, LDCT |
| 9014.80 | | Direction finding compasses; other navigational instruments and appliances. - Other instruments and appliances | | | |
| 9014.80.90 | 90 | Direction finding compasses; other navigational instruments and appliances. - Other instruments and appliances - Other - Other | NMB | | |
| 9014.90.00 | 90 | Direction finding compasses; other navigational instruments and appliances. - Parts and accessories - Other: - Other | - | | |
| 9105.91.20 | 00 | Other clocks. - Other: - Electrically operated - Chronometers for aircraft or vessels | - | Free | CCCT, LDCT |
| 91.08 | | Watch movements, complete and assembled. | | | |
| 91.09 | | Clock movements, complete and assembled. | | | |
| 9305.10.00 | | Parts and accessories of articles of headings 93.01 to 93.04. | - | 3.5% | CCCT, LDCT |
| 9305.10.00 | 60 | Parts and accessories of articles of headings 93.01 to 93.04.
- Silencers (sound moderators) and parts thereof | - | | |
| 9305.20 | | Parts and accessories of articles of headings 93.01 to 93.04.
- Of shotguns or rifles of heading 93.03: - Of shotguns or rifles of heading 93.03 | | | |
| 9814.00.00 | 95 | Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Other: - Goods of Section XVI | - | | |
| 9814.00.00 | 96 | Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Other: - Goods of Section XVII | - | | |
| 9814.00.00 | 97 | Goods, including containers or coverings filled or empty, which have once been released and accounted for under section 32 of the Customs Act and have been exported, if the goods are returned without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.For the purpose of this tariff item:(a) goods on which a refund of customs duty or drawback of customs duty has been made shall not be classified under this tariff item except upon payment of the customs duty equal to the refund or drawback allowed; and(b) goods manufactured in bond or under excise regulations in Canada and exported shall not be classified under this tariff item except upon payment of the customs duty to which they would have been liable had they not been exported from Canada.
- Other: - Goods of Sections XVIII to XXI | - | | |
| 98.25 | | 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. | | | |
| 9825.10.00 | | 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. | | 20% | UST, MT, M |
| 8903.99.90 | 16 | Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Of an overall length not exceeding 9.2 m: - Rowboats | NMB | 9.5% | CCCT, LDCT |
Harmonized Tariff Schedule of the Canada inquiry: aircraft+parts
