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Guide to tariff classification for Canadian imports: Understanding the Canadian Customs Tariff

The Canadian Customs Tariff is a classification system that organizes goods into lists and groupings.

The legal text of the Canadian Customs Tariff is called the international “nomenclature,” and it is set out in the Harmonized Commodity Description and Coding System (HS).

The HS international nomenclature consists of:

The Canadian Customs Tariff consists of:

Each chapter is divided into a number of headings for goods; every good is provided for with one heading within the nomenclature for classification purposes.

Chapters 98 and 99 are reserved for the special use of each country for their own purposes.

Canada uses:

There are no goods classified in Chapter 77 as this chapter has been reserved by the WCO for future use.

The sections of the HS are numerically arranged in a hierarchal structure.


The first section of the HS has 5 chapters that covers live animals, including goods of animal origin, as follows:

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