1-800-265-3200
83
CSA TRAVEL INFORMATION GUIDE
a Harmonized Sales Tax (Ontario, New Brunswick, Nova Scotia, and Newfoundland and Labrador), a
combined tax is levied, rather than separate GST and PST.
Duties on goods vary widely, depending on the product, and the country of origin in which it was
manufactured (which may or may not be the same as where you purchased it). On goods manufac-
tured in the United States and Mexico, duty is seldom applied, due to the North American Free Trade
Agreement. If a purchased item is imported to Canada and it is manufactured outside North America,
the purchase becomes potentially expensive. Duty depends on where the product was made rather
than where it was bought.
To determine the duty on a product before importing to Canada, travellers may call the Canada
Border Services Agency (CBSA) and speak directly to an agent, Monday to Friday (except statutory
holidays), 8 a.m. to 4 p.m. Provide the agent with the country of origin of the product, and any
additional information required, such as size and weight.
Canada Border Services Agency (CBSA)
In Canada
1-800-461-9999 (English)
1-800-959-2036 (French)
Outside Canada (506) 636-5064 (English)
(506) 636-5067 (French)
(204) 983-3500 (English)
(204) 983-3700 (French)
Alternatively, you can log on to their computer, and visit the Canada Border Services Agency (CBSA)
web site. The Customs Tariff publication is located at: http://www.cbsa-asfc.gc.ca/trade-commerce/
tariff-tarif/menu-eng.html
To determine the duty on a product using the Customs Tariff publication, find the country of origin in
the “List of Countries and Applicable Tariff Treatments” in the Customs Tariff Schedule. Then determine
if the country of origin is listed under the Most Favoured Nation (MFN) tariff, or the Applicable
Preferential Tariff.
Then find the product in the description of goods in the Customs Tariff Schedule. If the product’s
country of origin is in the Applicable Preferential Tariffs, then that rate is used; if the country of origin
is not in the Applicable Preferential tariffs, then the duty levied is according to the MFN tariff.
Many members, for example, inquire as to the duty levied on computer goods. Computers and
related products are listed under:
8517.90.31 00 – Control or command assemblies incorporating more than one of the following:
printed circuit assembly, modem, hard or flexible (floppy) disc drive, keyboard and user interface.
Both the MFN tariff and the Applicable Preferential Tariffs are free. No duty is levied on computer
products. GST and applicable PST, QST, or HST will apply.
At the border, duty is determined by CBSA officers, who work with the information provided by the
traveller. In issues of conflicting rules and regulations, the issue may require interpretation by the
officer. According to I Declare – A guide for Canadian residents returning to Canada, a CBSA publication,
“…customs officers are there to help you and will work out your personal exemption and any duties
you owe in the way that benefits you most.”The officer is responsible for resolving conflicts to the
best advantage of the traveller.