CN 20-12, COVID-19: Tariff Classification and Other Information to Import Medical Supplies

The purpose of this Customs Notice is to help inform the commercial importing community of the tariff classification number and other potentially useful information for the importation of certain medical supplies. 

A list of medical supplies for COVID-19 based on HS codes provided by the World Customs Organization has been identified by tariff classification under Canada’s Customs Tariff (see full list here). 

The value for duty of medical supplies should be based on the price paid by the importer or, if not available, such as a donation, a value that can be attributed based on the best available information in Canada (e.g. based on web-based pricing that a Canadian importer would pay for these goods). 

For more information on how to value imported goods, see the Customs Valuation Handbook, How To Establish The Value For Duty of Imported Goods

Please note that medical supplies required for an emergency may qualify for duty and tax relief upon importation, see Customs Notice 20-08, Imported Goods for Emergency Use in Response to COVID-19 for further information. 

Certain medical supplies, to be employed in a noxious atmosphere, may be eligible for classification under a duty free tariff item. For further information, please see Goods to be employed in a Noxious Atmosphere Memorandum D10-15-26

Please contact your local Delmar Representative or email our Customs Advisory Services Group for additional information and assistance. 

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s