D10-14-30, Tariff Classification of Medicaments Including Natural Health Products

Submitted by admin on Sat, 06/14/2014 - 10:14

The following has been updated and is available on the CBSA website:
D10-14-30 Memorandum - Tariff Classification of Medicaments Including Natural Health Products
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html

This memorandum explains the Canada Border Services Agency’s (CBSA) policy for the tariff classification of medicaments, including natural health products, under headings 30.03 and 30.04 of the Customs Tariff. The policy is based on jurisprudence for classifying medicaments resulting from decisions of the Canadian International Trade Tribunal (CITT) and the Federal Court of Appeal.

This memorandum has been updated to reflect the current version of the Customs Tariff, additional jurisprudence, a decision of the Harmonized Systems Committee of the World Customs Organization related to medicaments, and changes to the Canada Border Services Agency’s organizational structure.