HS Code 9990.00.00
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:ChileColombiaCosta RicaCPTPP CountryHondurasKoreaMexicoPeruPanamaUnited States
Most Favoured Nation (MFN) Rate
N/A
About HS Code 9990.00.00
HS code 9990.00.00 is a Canadian 10-digit tariff item covering 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:ChileColombiaCosta RicaCPTPP CountryHondurasKoreaMexicoPeruPanamaUnited States. It falls under Chapter 99 — Special import provisions of the Canadian Customs Tariff, within heading 9990 and subheading 9990.00. 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 9990.00.00 is N/A. This means no customs duty is charged regardless of the country of origin, though GST/HST and other applicable taxes still apply. 10 preferential trade agreements are available for this code, of which 10 offer duty-free access (for example: United States Tariff, Mexico Tariff, Chile Tariff, Costa Rica Tariff, Canada-Peru Free Trade Agreement).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 9990.00.00
If you import CAD $10,000 worth of goods classified under HS code 9990.00.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (N/A) | $0 |
| GST (5%) | $500 |
| Total Landed Cost (approx.) | $10,500 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 9990.00.00
What is HS code 9990.00.00?
HS code 9990.00.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "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:ChileColombiaCosta RicaCPTPP CountryHondurasKoreaMexicoPeruPanamaUnited States". It sits under Chapter 99 (Special import provisions) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 9990.00.00?
Imports classified under HS code 9990.00.00 are duty-free at the MFN (Most Favoured Nation) rate. You still pay GST/HST and other applicable taxes. Use our calculator to see the full landed cost.
Can I import 9990.00.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 9990.00.00 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
What surtaxes or SIMA duties apply to HS code 9990.00.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 9990.00.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
Is this the right code for your product?
Our free AI classifier uses CBSA’s GRI rules to confirm or correct your classification.
Ask the AI chatPreferential Rates by Trade Agreement
10 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CT | Chile Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| MT | Mexico Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 9990.00.00
Get a complete duty, tax, and fee calculation for HS code 9990.00.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 9990.00.00