Customs Notice 22-24: January 1, 2023 Version of the Departmental Consolidation of the Customs Tariff

Ottawa, December 9, 2022

1. The purpose of this notice is to advise that different format files for the January 1, 2023 Departmental Consolidation of the Customs Tariff (Tariff) are now available on the Customs Tariff page of the CBSA website.

2. The 2023 Tariff reflects scheduled rate reductions contained within the legislation of individual free trade agreements as well as minor description changes in chapters 19, 20, 21, 23, and 73.

3. The changes to the tariff items and classification numbers are identified in the PDF version of the Tariff on the CBSA website by a change bar in the left margin. Please note that there are no change bar indicators in the HTML version. For the Access files, the changes are indicated with the number 1 in the change column.

4. All changes will be active in the Customs Commercial System (CCS) beginning January 1, 2023.

5. For certainty regarding the tariff classification, origin or value for duty of a product, importers may request a ruling. Details on submitting a request for a ruling can be found in the Memorandum D11-11-3, Advance Rulings for Tariff Classification, Memorandum D11-11-1, National Customs Rulings (NCR), or Memorandum D11-4-16 Advance rulings for origin under Free Trade Agreements.

6. Importers who are in possession of a tariff classification advance ruling should review the changes in Tariff Amendment T2023 to determine if the tariff classification number of the goods under their existing ruling is still valid. Where the tariff classification of a good under a ruling letter is no longer valid, importers may submit a request to the CBSA office where the original ruling was issued for an affirmation of the ruling. Should the Advance Ruling no longer be valid, a modified ruling will be issued by the CBSA confirming the correct tariff classification number.

7. For more information, contact the CBSA Border Information Service (BIS):

Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237

Contact Us online (webform)

Contact Us at the CBSA website may also be accessed for information.