CBSA Tariff Guide

The CBSA has published a guide intended for the commercial importing community. It provides information on how to classify goods imported into Canada. It provides:

  • the main elements and role of the Harmonized Commodity Description and Coding System (HS);
  • the Customs Tariff;
  • the tariff classification numbering system;
  • Legal notes to the HS;
  • the general rules for the interpretation of the Harmonized System; and
  • resources available to help with tariff classification (advanced rulings, CITT etc).