Customs Notice 20-12
COVID-19: Tariff Classification and Other Information to Import Medical Supplies
Ottawa,
Revised April 16, 2020
This Customs Notice is for commercial importations of medical supplies.
1. The purpose of this Customs Notice is to help inform the commercial importing community of the tariff classification number and other potentially useful information for the importation of certain medical supplies.
2. A list of medical supplies for COVID-19 based on HS codes provided by the World Customs Organization has been identified by tariff classification under Canada’s Customs Tariff (see list below).
3. The value for duty of medical supplies should be based on the price paid by the importer or, if not available, such as a donation, a value that can be attributed based on the best available information in Canada (e.g. based on web-based pricing that a Canadian importer would pay for these goods).
4. For more information on how to value imported goods, see the Customs Valuation Handbook, How To Establish The Value For Duty of Imported Goods.
5. Please note that medical supplies required for an emergency may qualify for duty and tax relief upon importation, see Customs Notice 20-08, Imported Goods for Emergency Use in Response to COVID-19 for further information.
6. Certain medical supplies, to be employed in a noxious atmosphere, may be eligible for classification under a duty free tariff item. For further information, please see Goods to be employed in a Noxious Atmosphere Memorandum D10-15-26.
7. For information on accounting for imported goods and completing the Canada Customs Coding form, fields 26, 27 and 37 please see Coding of Customs Accounting Documents Memorandum D17-1-10.
8. For information on the casual importation of medical supplies please refer to Casual Importations Memorandum D17-1-3.
Additional Information
9. At this time, we request that importers add the term ‘URGENT – COVID-19’ for goods description in release information submitted to the CBSA for all medical devices being imported to Canada for this purpose.
10. For certainty regarding the tariff classification of a particular good under the Canadian Customs Tariff, importers, exporters and manufacturers should request an advance ruling; please refer to Memorandum D11-11-3, Advance Rulings for Tariff Classification for details.
11. For more information on CBSA programs, please call the Border Information Service from within Canada at 1-800-461-9999. From outside Canada, please call 1-204-983-3500 or 1-506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.
12. A list of medical supplies based on description and tariff classification.
| Product name | Tariff Classification |
|---|---|
| Diagnostic reagents based on immunological reactions | 3002.15.00.00 Immunological products, put up in measured doses or in forms or packings for retail sale |
| Diagnostic reagents based on polymerase chain reaction (PCR) nucleic acid test | 3822.00.00.20 Diagnostic reagents |
| Swab and viral transport medium set | 3821.00.00.10 Prepared culture media |
| Product name | Tariff Classification |
|---|---|
| Plastic face shields (covering more than the eye area) | 3926.90.10.00 Safety face shields designed for use by workers employed in hazardous work, and parts thereof; |
| Plastic face-masks, without mechanical parts, with or without a replaceable non-woven filter | 3926.90.10.00 Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere 3926.90.99.20 Safety equipment and parts thereof |
| Cellulose/paper masks | 4818.90.00.00 |
| Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles. This includes masks known as N95 particulate respirators |
|
| Protective spectacles and goggles | 9004.90.10.00 |
| Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields | 9020.00.00.00 |
| Product name | Tariff Classification |
|---|---|
| Plastics gloves | 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere; to be employed in clean rooms 3926.20.91.00 Other disposable gloves 3926.20.92.90 Non-disposable gloves |
| Surgical rubber gloves | 4015.11.00.00 Surgical |
| Other rubber gloves | 4015.19.10.00 Protective gloves to be employed with protective suits in a noxious atmosphere 4015.19.90.00 Other |
| Other rubber gloves, mitts | 4015.19.90.00 |
| Knitted or crocheted gloves which have been impregnated or covered with plastics or rubber |
|
| Textile gloves that are not knitted or crocheted | 6216.00.00.10 work |
| Product name | Tariff Classification |
|---|---|
| Protective garments made from plastic sheeting | 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere |
| Other articles of apparel and clothing accessories | 3926.20.93.00 containing not more than 25% by weight of woven fabrics of man-made fibres, coated on both sides with polymers of vinyl chloride 3926.20.94.00 of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk 3926.20.95.00 of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt 3926.20.99.90 Other |
| Protective garments made from rubber sheeting | 4015.90.10.00 Protective suits and parts thereof, to be employed in a noxious atmosphere 4015.90.90.00 Other |
| Paper or cellulose garments and clothing accessories such as disposable paper hospital gowns, paper shoe covers, etc | 4818.50.00.00 |
| Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 |
|
| Other garments, knitted or crocheted |
|
| Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | 6117.90.10.00 Of protective suits, to be employed in a noxious atmosphere |
| Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03). This includes spun-bonded garments |
|
|
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 - Other women’s or girls’ garments |
|
| Other garments |
|
| Other made up clothing accessories; parts of garments or of clothing accessories | 6217.10.00.00 Accessories |
| Disposable hair nets | 6505.00.10.00 Hair-nets |
| Product name | Tariff Classification |
|---|---|
| Alcohol solution - Undenatured, containing by volume 80% or more ethyl alcohol | 2207.10.00.90 Other |
| Alcohol solution - Undenatured, 75% ethyl alcohol | 2208.90.29.00 Other |
|
Hydrogen peroxide in bulk |
|
|
Hydrogen peroxide presented as a medicament, in measured doses or in forms or packings for retail sale (including directly to hospitals) for such use |
3004.90.00.69 Other anti-infective agents |
|
Hand sanitizer |
|
| Other disinfectant preparations put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other disinfectants |
|
|
Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces |
|
| Other chemical disinfectants put up in forms or packings for retail sale as disinfectants or as disinfectant preparations, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants. This includes sodium dichloroisocyanurate (NaDCC) and calcium hypochlorite (65-70% active chlorine). |
|
| Medical, surgical or laboratory sterilisers, including autoclaves |
|
| Product name | Tariff Classification |
|---|---|
|
Electro-diagnostic apparatus |
9018.11.10.00 |
|
Ultrasound machines |
9018.12.00.00 |
|
Multiparametric Patient Monitoring Devices |
9018.19.10.10 Complete patient monitoring systems, incorporating component modules for monitoring such functions as temperature, blood pressure and pulse |
|
Pulse oximeters |
9018.19.10.90 Other |
|
Nasal prongs (nasal cannulae) and nasal catheters |
9018.39.00.10 Bougies, catheters, drains and sondes, parts and accessories thereof |
| Defibrillators | 9018.90.10.00 |
| Printed circuit assemblies for the goods of tariff item No. 9018.90.10 | 9018.90.20.00 |
|
Extracorporeal membrane oxygenation (ECMO) Provides prolonged cardiac and respiratory support by removing blood from the person's body and artificially removing the carbon dioxide and oxygenating red blood cells |
9018.90.90.54 Other electro-medical therapeutic instruments and appliances |
|
Medical drills for vascular access with or without accessories |
9018.90.90.51 Other electro-medical instruments and appliances - Electro-surgical instruments and appliances |
|
Laryngoscopes |
9018.90.90.90 Other |
|
Stethoscopes |
9018.90.90.90 Other |
|
Magill intubation forceps |
9018.90.90.90 Other |
|
Reusable intubation kits |
9018.90.90.90 Other |
|
Infusion pump, with or without accessories |
9018.90.90.54 Other electro-medical instruments and appliances - Other therapeutic instruments and appliances |
|
Medical suction pumps |
9018.90.90.59 Other electro-medical instruments and appliances - Other |
|
Flow splitters |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Medical ventilators (artificial respiration apparatus) Provides mechanical ventilation by moving breathable air into and out of the lungs. This includes both ventilator machines and compressible self-refilling ventilation bags also known as “bag valve mask” (BVM) ventilators. |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Continuous positive airway pressure (CPAP) units |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Bilevel positive airway pressure (BiPap or BPap) units |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Oxygen concentrators |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Oxygen humidifiers for oxygen therapy applications |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Other oxygen therapy apparatus including oxygen masks, venture masks, oxygen tents, oxygen head boxes and other similar oxygen delivery devices |
9019.20.00.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
|
Computed tomography (CT) scanners |
9022.12.00.00 |
|
Flowmeter, Thorpe tube for oxygen |
9026.80.00.00 Other instruments or apparatus |
Instruments used in clinical laboratories for In Vitro Diagnosis |
|
|
Electronic drop counter, IV fluids |
9028.20.00.00 Liquid meters |
| Product name | Tariff Classification |
|---|---|
| Liquid filled thermometer for direct reading - Includes standard “Mercury-in-glass” clinical thermometer | 9025.11.10.00 Clinical thermometers |
|
Other thermometers For example, digital thermometers, or infrared thermometers for placing on the forehead |
9025.19.00.11 Clinical thermometers |
| Product name | Tariff Classification |
|---|---|
| Nonwovens, whether or not impregnated, coated, covered or laminated, Of man-made filaments |
|
| Nonwovens, whether or not impregnated, coated, covered or laminated, Of other textile materials |
|
| Floor-cloths, dish-cloths, dusters and similar cleaning cloths |
|
| Product name | Tariff Classification |
|---|---|
| Medical oxygen (minimum 82% pure) | 2804.40.00.00 |
| Surgical tape | 3005.10.00.10 Coated or impregnated with pharmaceutical substances 3005.10.00.99 Other |
| Transparent adhesive plasters | 3005.10.00.10 Coated or impregnated with pharmaceutical substances 3005.10.00.91 Adhesive dressings |
| Wadding, gauze, bandages, cotton sticks and similar articles impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical use | 3005.90.00.20 Coated or impregnated with pharmaceutical substances |
| Conductive gel for ECG or ultrasound procedure | 3006.70.10.00 Chemical or biological preparations for medical diagnosis |
| Lubricating jelly for medical procedures | 3006.70.10.00 Chemical or biological preparations for medical diagnosis |
| Plastic urine bags, with outlet tap and non-return valve | 3926.90.99.90 Other |
| Paper bed sheets | 4818.90.00.00 Other |
| Plastic hazardous waste disposable bags | 4911.99.00.90 |
| Other made up articles of textile (swabs) |
|
| Syringes, with or without needles | 9018.31.00.00 |
| Tubular metal needles and needles for sutures | 9018.32.00.00 |
| Other needles, catheters, cannulae and the like |
|
| Disposable Intubation kits | 9018.90.90.85 Parts and accessories of other electro-medical instruments or appliances |
| Disposable emergency cricothyrotomy set | 90.18 (subheading will depend on set contents) |
| Product name | Tariff Classification |
|---|---|
| Castile soap | 3401.11.10.00 |
| Other [soap in bars] | 3401.11.90.00 |
| Liquid [soap in other forms] | 3401.20.90.10 |
| Other [soap in other forms] | 3401.20.90.90 |
| Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap | 3401.30.00.00 |
| Sacks and bags (including cones), Of polymers of ethylene, Other | 3923.21.90.90 |
| Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. | 4803.00.00.00 |
| Toilet paper | 4818.10.00.00 |
| Empty medical gas cylinders for oxygen fitted with a valve and a pressure and flow regulator | 7311.00.00.00 Steel or steel alloy 7613.00.00.00 Aluminum |
| Kidney basins (stainless steel) | 7324.90.00.00 |
| Pressure Swing Adsorption (PSA) oxygen plant for a central oxygen supply system of medical grade oxygen | 8421.39.90.90 Other |
| Mobile medical clinic or radiological vehicles | 8705.90.90.00 Other |
| Wheelchairs | 8713.10.00.00 Not mechanically propelled 8713.90.00.20 Scooters, four-wheeled 8713.90.00.90 Other |
| Medical or surgical furniture | 9402.90.00.10 Operating tables and parts thereof 9402.90.00.20 Hospital beds with mechanical fittings and parts thereof 9402.90.00.90 Other |
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