Skip over navigation bars to content (Access key: x)Go to left navigation (Access key: y)Canada Border Services Agency Government of Canada

Customs Tariff (on January 1, 2003)

DEPARTMENTAL CONSOLIDATION of the CUSTOMS TARIFF 2003

This Consolidation is based on the best information available at the time of printing

The changes in this consolidation for the 2003 Tariff are the following:

  • amendments to the Customs Tariff, pursuant Sections 7 to 11 of An Act to amend certain Acts as a result of the accession of the People's Republic of China to the Agreement Establishing the World Trade Organization (Bill C-50), chapter 19 of the Statutes of Canada, 2002, effective on September 30, 2002;
  • amendments to the Customs Tariff, from the Canada-Costa Rica Free Trade Agreement (Bill C-32), Chapter 28 of the Statutes of Canada, 2001, effective on November 1, 2002;
  • amendments from the Regulations Amending The List of Tariff Provisions Set out in the Schedule to the Customs Tariff (Firearms), SOR/2002-430, effective on November 21, 2002;
  • amendments to the Customs Tariff, pursuant to an Order Amending the Schedule to the Customs Tariff (Least Developed Country Tariff), P.C. 2002-2238, SOR/2003-20, effective on January 1, 2003;
  • amendments to statistical suffixes.

Change bars identify all the above-mentioned changes.

A summary of changes describing the status of each change is also included for your reference.

The 2003 Departmental Consolidation of the Customs Tariff also includes the scheduled rate reductions from Tariff Simplification and the first round of scheduled rate reductions for Costa Rica. Change bars do not identify these changes.

December 30, 2002

Retour au haut


Table of contents

The files listed below are available for download in PDF format. If you have trouble reading PDF files, see this notice.

Table of sections and chapters
of the harmonized system

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS

Chapter

Back to top

1. Live animals
2. Meat and edible meat offal
3. Fish and crustaceans, molluscs and other aquatic invertebrates
4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
5. Products of animal origin, not elsewhere specified or included

SECTION II
VEGETABLE PRODUCTS

Back to top

6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
7. Edible vegetables and certain roots and tubers
8. Edible fruit and nuts; peel of citrus fruit or melons
9. Coffee, tea, maté and spices
10. Cereals
11. Products of the milling industry; malt; starches; inulin; wheat gluten
12.Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13. Lac; gums, resins and other vegetable saps and extracts
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included

SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Back to top

15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Back to top

16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
17. Sugars and sugar confectionery
18. Cocoa and cocoa preparations
19. Preparations of cereals, flour, starch or milk; pastrycooks' products
20. Preparations of vegetables, fruit, nuts or other parts of plants
21. Miscellaneous edible preparations
22. Beverages, spirits and vinegar
23. Residues and waste from the food industries; prepared animal fodder
24. Tobacco and manufactured tobacco substitutes

SECTION V
MINERAL PRODUCTS

Back to top

25. Salt; sulphur; earths and stone; plastering materials, lime and cement
26. Ores, slag and ash
27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Back to top

28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
  1. Chemical elements
  2. Inorganic acids and inorganic oxygen compounds of non-metals
  3. Halogen or sulphur compounds of non-metals
  4. Inorganic bases and oxides, hydroxides and peroxides of metals
  5. Salts and peroxysalts, of inorganic acids and metals
  6. Miscellaneous

29. Organic chemicals

  1. Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
  2. Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
  3. Phenols, phenol-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
  4. Ethers, alcohol peroxides, ether peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
  5. Aldehyde-function compounds
  6. Ketone-function compounds and quinone-function compounds
  7. Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives
  8. Esters of inorganic acids and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives
  9. Nitrogen-function compounds
  10. Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides
  11. Provitamins, vitamins and hormones
  12. Glycosides and vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
  13. Other organic compounds
30. Pharmaceutical products
31. Fertilizers
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
35. Albuminoidal substances; modified starches; glues; enzymes
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
37. Photographic or cinematographic goods
38. Miscellaneous chemical products

SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Back to top

39. Plastics and articles thereof
  1. Primary forms
  2. Waste, parings and scrap; semi-manufactures; articles
40. Rubber and articles thereof

SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Back to top

41. Raw hides and skins (other than furskins) and leather
42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
43. Furskins and artificial fur; manufactures thereof

SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Back to top

44. Wood and articles of wood; wood charcoal
45. Cork and articles of cork
46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Back to top

47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

SECTION XI
TEXTILES AND TEXTILE ARTICLES

Back to top

50. Silk
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric
52. Cotton
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54. Man-made filaments
55. Man-made staple fibres
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
57. Carpets and other textile floor coverings
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
60. Knitted or crocheted fabrics
61. Articles of apparel and clothing accessories, knitted or crocheted
62. Articles of apparel and clothing accessories, not knitted or crocheted
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags
  1. Other made up textile articles
  2. Sets
  3. Worn clothing and worn textile articles; rags

SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Back to top

64. Footwear, gaiters and the like; parts of such articles
65. Headgear and parts thereof
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Back to top

68. Articles of stone, plaster, cement, asbestos, mica or similar materials
69. Ceramic products
  1. Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods
  2. Other ceramic products
70. Glass and glassware

SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Back to top

71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin
  1. Natural or cultured pearls and precious or semi-precious stones
  2. Precious metals and metals clad with precious metal
  3. Jewellery, goldsmiths' and silversmiths' wares and other articles

SECTION XV
BASE METALS AND ARTICLES OF BASE METAL

Back to top

72. Iron and steel
  1. Primary materials; products in granular or powder form
  2. Iron and non-alloy steel
  3. Stainless steel
  4. Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
73. Articles of iron or steel
74. Copper and articles thereof
75. Nickel and articles thereof
76. Aluminum and articles thereof
77. (Reserved for possible future use in the Harmonized System)
78. Lead and articles thereof
79. Zinc and articles thereof
80. Tin and articles thereof
81. Other base metals; cermets; articles thereof
82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
83. Miscellaneous articles of base metal

SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Back to top

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Back to top

86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
88. Aircraft, spacecraft, and parts thereof
89. Ships, boats and floating structures

SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

Back to top

90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
91. Clocks and watches and parts thereof
92. Musical instruments; parts and accessories of such articles

SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Back to top

93. Arms and ammunition; parts and accessories thereof

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

Back to top

94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
95. Toys, games and sports requisites; parts and accessories thereof
96. Miscellaneous manufactured articles

SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Back to top

97. Works of art, collectors' pieces and antiques
98. Special classification provisions - non-commercial
  1. Relief provisions
  2. Prohibition provisions
99. Special classification provisions - commercial



Last updated: 2004-02-02 Top of page
Top of page
Important notices