HS Code 9804.30.00.00

HS code 9804.30.00.00 is a Canadian 10-digit tariff item covering 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 three hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours. For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.. It falls under Chapter 98 — Special classification provisions of the Canadian Customs Tariff, within heading 9804 and subheading 9804.30. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.

The MFN (Most Favoured Nation) duty rate for 9804.30.00.00 is 7%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 20 preferential trade agreements are available for this code, of which 20 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, General Preferential Tariff, United States Tariff, Mexico Tariff).

Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.