Commercial samples imported from one of the countries listed below, regardless of the country of origin or tariff treatment, solely for the solicitation of orders for goods or services provided from a country other than Canada, and (i) having a value, individually or in the aggregate as shipped, of not more than one United States dollar or the equivalent amount in Canadian currency or the currency of the country from which it was imported, or (ii) that are so marked, torn, perforated or otherwise treated that they are unsuitable for sale or for use except as commercial samples, on condition that any person authorized to account for the commercial samples in accordance with the Customs Act shall submit: (a) an invoice, bill of lading or written statement from the foreign supplier of the samples indicating their value; and (b) any documentation establishing that the importer is a representative of the foreign supplier, or is acting on behalf of such a representative. Countries: Chile Colombia Costa Rica CPTPP Country Honduras Korea Mexico Peru Panama United States
- Code
- 9990.00.00
- 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
- En fr.
- TMX
- En fr.
- TACI
- —
- TC
- En fr.
- TCR
- En fr.
- TI
- —
- TN
- —
- TSL
- —
- TP
- En fr.
- TCOL
- En fr.
- TJ
- —
- TPA
- En fr.
- THN
- En fr.
- TKR
- En fr.
- TCUE
- —
- TUA
- —
- TPTGP
- En fr.
- 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
- —
- TPG
- —
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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