Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

HS Code 9807000000

Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada. For the purpose of this tariff item: (a) "goods" may include: (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred toabacco sticks and two hundred grams of manufactured tobacco, and (iii) vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; (b) "goods" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and (c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.

MFN Duty Rate

Free

Preferential Rate

CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free

Unit of Measure

N/A

Classification Hierarchy

9807.00 Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada. For the purpose of this tariff item: (a) "goods" may include: (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred toabacco sticks and two hundred grams of manufactured tobacco, and (iii) vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; (b) "goods" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and (c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.
9807000000 Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada. For the purpose of this tariff item: (a) "goods" may include: (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred toabacco sticks and two hundred grams of manufactured tobacco, and (iii) vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; (b) "goods" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and (c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.
Chapter 98 Notes
1. 1. The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3 (a). Goods which are described in any provision of this Chapter are classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.
2. 2. Goods which may be classified under the provisions of Chapter 99, if also eligible for classification under the provisions of Chapter 98, shall be classified in Chapter 98.
3. 3. For each tariff item of this Chapter, the General Tariff rate is the Most-Favoured-Nation Tariff rate.
4. 4. For the purpose of this Chapter, "duties" means duties or taxes levied or imposed on imported goods under Part 2 of this Act, the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.
5. 5. Goods entitled to be classified under heading 98.01, 98.02, 98.03, 98.04 (other than tariff item No. 9804.30.00) or 98.05 shall be relieved from all duties, other than the customs duties imposed under Part 2 of this Act with respect to tariff item No. 9804.30.00, notwithstanding the provisions of this or any other Act of Parliament.

Frequently Asked Questions

What is the duty rate for HS code 9807000000 in Canada?

The MFN (Most Favoured Nation) duty rate for HS 9807000000 (Goods imported by a settler for the settler's household or personal use, if...) is Free. Preferential rates may apply under free trade agreements like CUSMA, CPTPP, or CETA.

How do I classify goods under HS 9807?

Heading 9807 covers "Goods imported by a settler for the settler's household or personal use, if actually owned,...". Classification follows the General Rules of Interpretation (GRIs) and CBSA chapter/section notes. Use CustomsLogIQ's AI classifier for accurate classification or consult CBSA advance rulings.

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