Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.
Valued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours. For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.
- Code
- 9804.40.00
- Level
- 8 digits
- Unit
- -
- MFN rate
- En fr.
An empty cell means the treatment does not apply to these goods — not that they enter free under it. Entitlement to a preferential treatment depends on origin and on the proof you hold.
Base rates
- NPF
- En fr.
- Tarif général
- 35 %
Most-Favoured-Nation Tariff: the default rate for goods originating in a country entitled to it.
General Tariff: the residual rate, applied to goods originating in a country entitled to no other tariff treatment.
Trade agreements
- TAU
- —
- TNZ
- —
- TÉU
- En fr.
- TMX
- En fr.
- TACI
- En fr.
- TC
- En fr.
- TCR
- En fr.
- TI
- En fr.
- TN
- En fr.
- TSL
- En fr.
- TP
- En fr.
- TCOL
- En fr.
- TJ
- En fr.
- TPA
- En fr.
- THN
- En fr.
- TKR
- En fr.
- TCUE
- En fr.
- TUA
- En fr.
- TPTGP
- En fr.
- TUK
- En fr.
Australia Tariff.
New Zealand Tariff.
United States Tariff, under CUSMA. The European Union rate is TCUE, not this column.
Mexico Tariff, under CUSMA.
Canada-Israel Free Trade Agreement Tariff.
Chile Tariff.
Costa Rica Tariff.
Iceland Tariff, under the EFTA agreement.
Norway Tariff, under the EFTA agreement.
Switzerland-Liechtenstein Tariff, under the EFTA agreement.
Peru Tariff.
Colombia Tariff.
Jordan Tariff.
Panama Tariff.
Honduras Tariff.
Korea Tariff.
Canada-European Union Tariff, under CETA.
Ukraine Tariff.
Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Tariff. Distinct from TPAC, which covers the Commonwealth Caribbean countries.
United Kingdom Tariff.
Preference programmes
- TPAC
- En fr.
- TPDM
- En fr.
- TPG
- En fr.
Commonwealth Caribbean Countries Tariff: a unilateral preference programme, not to be confused with CPTPP (TPTGP).
Least Developed Country Tariff: a unilateral preference programme, more favourable than the General Preferential Tariff.
General Preferential Tariff: a unilateral preference programme granted to eligible developing countries.
| Number | Description | MFN |
|---|---|---|
| 9804.40.00.00 | Valued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours. For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products. | En fr. |
The full detail of this code,
in your workspace.
Explanatory notes and classification rulings are reserved for signed-in accounts.
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