The following handicraft goods, originating in a country entitled to the benefits of the General Preferential Tariff, having forms or representing any national, territorial or religious symbols of the geographical region where produced, having acquired their essential characteristics by the handiwork of individual craftspeople using tools held by hand or tools not powered by machines other than those powered by hand or foot, being non-utilitarian and not copies or imitations of handicraft goods of any country other than the country in which they originate, and not produced in large quantities by sophisticated tools or by moulding: Puppets, musical instruments (other than guitars, viols, harpsichords or copies of antique instruments), gourds and calabashes, incense burners, retablos, fans, screens, lacquer ware, hand-carved picture frames, hand-carved figurines of animals, and religious symbols and statuettes, composed wholly or in chief part by value of wood, if not more than their primary shape is attained by mechanically powered tools or machines; Ornaments, mirrors and figurines, composed wholly or in chief part by value of bread dough; Hookahs, nargiles, candelabra and incense burners, composed wholly or in chief part by value of clay; Figurines, fans, hats, musical instruments, toys, sitkas, greeting cards and wall hangings, composed wholly or in chief part by weight of vegetable fibres or vegetable materials other than linen, cotton or corn husks; Figurines, masks, baskets and artistic cut-outs, composed wholly or in chief part by value of paper or papier maché; Puppets, bellows, pouffes, bottle cases, and wine or water bottles and jugs, composed wholly or in chief part by value of hide or of leather that has not been finished beyond tanning other than by individual craftspeople; Figurines, costume jewellery, beads, belts, hair pins, buttons, lamp bases and key holders, composed wholly or in chief part by value of coconut shell; Musical instruments, chimes, combs, fans, costume jewellery, beads, belts, hair pins, wall and table decorations, buttons, lamp bases and key holders, composed wholly or in chief part by value of mother of pearl, horn, shell including tortoiseshell, or coral; Hookahs, nargiles, musical instruments, bells, gongs, incense burners, masks, adzes, mattocks, finger and keyhole plates, door handles and locks, hinges and latches, samovars, kukris and machetes, composed wholly or in chief part by value of base metals, if not more than their primary shape is attained by mechanically powered tools or machines; Bracelets, nargiles and hookahs, composed wholly or in chief part by value of glass; Fabrics decorated with crewel embroidery, hand-woven semi-finished wall hangings on back strap looms, reverse hand-sewn appliqué wall hangings, and dhurries, composed wholly or in chief part by weight of wool or cotton; Lanterns, composed wholly or in chief part by value of stone. Under this Act, the Governor in Council may amend the list of goods in this tariff item. Goods may be classified under this tariff item on production of a certificate in duplicate in the prescribed form with the information required to be provided with the form, and signed by a representative of the government of the country of origin or any other authorized person in the country of origin recognized by the Minister of National Revenue as competent for that purpose.
- Code
- 9987.00.00
- Level
- 8 digits
- MFN rate
- S/O
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
- S/O
- 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
- —
- TMX
- —
- TACI
- —
- TC
- —
- TCR
- —
- TI
- —
- TN
- —
- TSL
- —
- TP
- —
- TCOL
- —
- TJ
- —
- TPA
- —
- THN
- —
- TKR
- —
- TCUE
- —
- TUA
- —
- TPTGP
- —
- TUK
- —
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
- —
- 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.
The full detail of this code,
in your workspace.
Explanatory notes and classification rulings are reserved for signed-in accounts.
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