Customs Notice 24-39: January 1, 2025 Version of the Departmental Consolidation of the Customs Tariff

Ottawa, December 2, 2024

1. The purpose of this notice is to advise that different format files for the January 1, 2025 Departmental Consolidation of the Customs Tariff (T2025) are now available on the CBSA website.

2. The 2025 Tariff reflects scheduled duty rate reductions contained within the legislation of individual Free Trade Agreements, as well as the substitution of certain tariff classification pre-ambles and tariff classification numbers in chapters 3, 28, 29, 84, and 85.

3. The changes to the duty rates, tariff classification pre-ambles and tariff 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. Concordance tables have been provided for ease of reference and are available on the CBSA website.

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 T2025 to determine if the tariff classification number of the goods subject to their existing ruling is still valid. Where the tariff classification of the goods subject to the advance ruling letter is no longer valid, importers may submit a request for a modification or validation of their advance ruling. Should the advance ruling no longer be valid, a modified ruling will be issued 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.