Amendments to the Departmental Consolidation of the Customs Tariff
Customs Notice 20-20
Ottawa, June 18, 2020
1. The Canada Border Services Agency (CBSA) wishes to advise of amendments to the version of the Departmental Consolidation of the Customs Tariff based on the Canada-United States-Mexico Free Trade Agreement (CUSMA) and the Canada-EFTA Free Trade Agreement (CEFTA).
Canada-United States-Mexico Free Trade Agreement
2. As a result of the CUSMA, additions, changes and deletions have been made to various aspects of the Departmental Consolidation of the Customs Tariff, which all take effect July 1, 2020, including tariff classification rate changes, changes to tariff treatment codes, descriptions and Supplementary Notes. The following will address these changes.
3. Tariff Treatment changes have been made to Tariff Treatment Code 11 and 12. Tariff Treatment Code 11, “MT” is now referred to as “MXT” and the Tariff Treatment Code 12, “MUST” expires effective .
4. The Canada-United States-Mexico Free Trade Agreement contains rate changes for the following tariff items:
| Classification Numbers | Tariff Treatment Affected | New Rate of Duty |
|---|---|---|
| 0404.10.22.00 | UST | 189% but not less than $1.88/kg |
| 1517.10.20.00 | UST | 68.56¢/kg |
| 1517.90.22.00 | UST | 181.5% but not less than $2.05/kg |
| 1701.12.90.00 | MXT | N/A |
| 1701.13.90.00 | MXT | N/A |
| 1701.91.90 | MXT | N/A |
| 1701.91.90.21 | MXT | N/A |
| 1701.91.90.29 | MXT | N/A |
| 1701.91.90.91 | MXT | N/A |
| 1701.91.90.99 | MXT | N/A |
| 1701.99.90 | MXT | N/A |
| 1701.99.90.20 | MXT | N/A |
| 1701.99.90.30 | MXT | N/A |
| 1701.99.90.90 | MXT | N/A |
| 1702.90.11.00 | MXT | N/A |
| 1702.90.12.00 | MXT | N/A |
| 1702.90.13.00 | MXT | N/A |
| 1702.90.14.00 | MXT | N/A |
| 1702.90.15.00 | MXT | N/A |
| 1702.90.16.00 | MXT | N/A |
| 1702.90.17.00 | MXT | N/A |
| 1702.90.18.00 | MXT | N/A |
| 1702.90.89 | MXT | N/A |
| 1702.90.89.10 | MXT | N/A |
| 1702.90.89.90 | MXT | N/A |
| 1806.10.10.00 | MXT | N/A |
| 1901.90.40 | MXT | Free |
| 1901.90.40.10 | MXT | Free |
| 1901.90.40.90 | MXT | Free |
| 2106.90.21.00 | MXT | N/A |
| 2106.90.93.00 | MXT | Free |
| 6913.90.10.00 | MXT | Free |
| 6913.90.10.00 | UST | Free |
| 7116.20.10.00 | UST | Free |
| 7116.20.10.00 | MXT | Free |
5. Supplementary Note 1 to Chapter 16 has been changed, and Supplementary Note 1 to Section XI is deleted. Changes were also made to the descriptions of tariff items 9801.10.20, 9897.00.00 and 9938.00.00.
Canada-EFTA Free Trade Agreement
6. Rate of duty reductions included in the CEFTA are effective and contain changes to the IT, NT & SLT tariff treatments for the following tariff items:
| Tariff Item | New Rate of Duty |
|---|---|
| 8901.10.90.00 | IT, NT, SLT: 7.5% |
| 8901.90.99.00 | IT, NT, SLT: 7.5% |
| 8904.00.00.00 | IT, NT, SLT: 7.5% |
| 8905.10.00.00 | IT, NT, SLT: 7.5% |
| 8905.90.90.00 | IT, NT, SLT: 7.5% |
7. An amended version of the Departmental Consolidation of the Customs Tariff, reflecting all of these changes, is published on the CBSA website.
8. All changes will be active in the Customs Commercial System (CCS) beginning .
9. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request can be found in CBSA Memorandum D11-11-3 - Advance Rulings for Tariff Classification, which is found on the CBSA website.
10. 10. For more information, within Canada, call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except statutory holidays). TTY is also available within Canada: 1-866-335-3237.
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