The Canada Border Services agency (CBSA) has released a notice regarding the importation of medical supplies during the COVID-19 Crisis. The purpose of this notice is to inform the commercial importing community of the tariff classification numbers as well as eligibility for Duty and Tax relief during an emergency such as COVID-19. The entire Notice can be read here (https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-12-eng.html)
The Following is a summary of Customs Notice 20-12
- Value of Duty for medical supplies: Based on the price paid by the importer or, if donated, a value can be attributed to the best available information in Canada (For more information see Customs Valuation Handbook here (https://www.cbsa-asfc.gc.ca/import/valuation-valeur/customs-val-douane-eng.html)
- Medical supplies required for an emergency may qualify for duty & tax relief upon import. See Customs notice on imported goods for emergencies here (https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-08-eng.html)
- Casual (non-commercial) importers may not qualify for relief. See casual import memorandum here (https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html)
- Customs Brokers and Importers are requested to add the term “URGENT – COVID-19” for the description of goods in release information submitted to the CBSA for all medical devices being imported for this purpose
The Following is a list of medical supplies and their HTS classifications which may qualify for the above including: Toilet paper, Disinfectant wipes, Gloves, Masks, Etc.
Diagnostic Test Kits | |
Product name | Tariff Classification |
Diagnostic reagents based on immunological reactions | 3002.15.00.00 Immunological products, put up in measured doses or in forms or packings for retail sale |
Diagnostic reagents based on polymerase chain reaction (PCR) nucleic acid test | 3822.00.00.20 Diagnostic reagents |
Face and eye protection | |
Product name | Tariff Classification |
Plastic face shields (covering more than the eye area) | 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere |
Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles | 6307.90.10.00 Respirators, NIOSH approved or equivalent, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere |
6307.90.99.20 Face-masks | |
Protective spectacles and goggles | 9004.90.10.00 |
Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields | 9020.00.00.00 |
Gloves | |
Product name | Tariff Classification |
Plastics (disposable) gloves | 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere; to be employed in clean rooms |
Disposable gloves | 3926.20.91.00 – Other |
Surgical rubber gloves | 4015.11.00.00 Surgical |
Other rubber gloves | 4015.19.10.00 Protective gloves to be employed with protective suits in a noxious atmosphere |
Other rubber gloves, mitts | 4015.19.90.00 |
Knitted or crocheted gloves which have been impregnated or covered with plastics or rubber | 6116.10.00.10 with plastics |
6116.10.00.20 with rubber | |
Textile gloves that are not knitted or crocheted | 6216.00.00.10 work |
Protective Garments and the Like | |
Product name | Tariff Classification |
Protective garments made from plastic sheeting | 3926.20.10.00 Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere |
Other articles of apparel and clothing accessories | 3926.20.94.00 of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk |
Other articles of apparel and clothing accessories | 3926.20.95.00 of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt |
Other articles of apparel and clothing accessories | 3926.20.99.90 including gloves, mittens and mitts |
Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 | 6113.00.10.00 Protective suits, to be employed in a noxious atmosphere |
6113.00.90.00 Other | |
Other garments, knitted or crocheted | 6114.20.00.00 Of cotton |
6114.30.00.00 Of man-made fibres | |
6114.90.00.00 Of other textile materials | |
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | 6117.90.10.00 Of protective suits, to be employed in a noxious atmosphere |
Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03). This includes spun-bonded garments | 6210.10.10.00 Protective suits, to be employed in a noxious atmosphere |
6210.10.90.00 Other | |
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). | 6210.40.10.00 Protective suits, to be employed in a noxious atmosphere |
Actual classification will depend on type of garment and if for males or females. | 6210.40.90.00 Other |
Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 – Other women’s or girls’ garments | 6210.50.10.00 Protective suits, to be employed in a noxious atmosphere |
6210.50.90.00 Other | |
Other garments | 6211.32.00.10 Coveralls (men’s or boys’ – of cotton) |
6211.33.00.10 Coveralls (men’s or boys’ – Of man-made fibres) | |
6211.39.90.00 Other (men’s or boys’ Of other textile materials) | |
6211.42.00.00 Of cotton (women’s or girls’) | |
6211.43.90.00 Other Of man-made fibres (women’s or girls’) | |
6211.49.99.00 Other of other textile materials (women’s or girls) | |
Other made up clothing accessories; parts of garments or of clothing accessories | 6217.10.00.00 Accessories |
Disposable hair nets | 6505.00.10.00 Hair-nets |
Disinfectants/Sterilization products | |
Product name | Tariff Classification |
Alcohol solution – Undenatured, containing by volume 80% or more ethyl alcohol | 2207.10.00.90 Other |
Alcohol solution – Undenatured, 75% ethyl alcohol | 2208.90.29.00 Other |
Hydrogen peroxide in bulk | 2847.00.00.10 Not solidified with urea |
Bulk H2O2 whether or not with solidified with urea | 2847.00.00.20 Solidified with urea (urea hydrogen peroxide) |
Hydrogen peroxide presented as a medicament | 3004.90.00.69 Other anti-infective agents |
H2O2 put up for internal or external use as a medicine, including as an antiseptic for the skin. Only covered here if in measured doses or in forms or packings for retail sale (including directly to hospitals) for such use. | |
Hand sanitizer | 3808.94.10.90 if in packages <1.36 kg |
A liquid or gel generally used to decrease infectious agents on the hands, alcohol-based type | 3808.94.20.90 if in bulk or in packages >1.36 kg |
Other disinfectant preparations put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other disinfectants | 3808.94.10.90 if in packages <1.36 kg |
3808.94.20.90 if in bulk or in packages >1.36 kg | |
Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces | 3808.94.10.90 if in packages <1.36kg |
H2O2 put up as cleaning solutions for surfaces or apparatus | 3808.94.20.90 if in bulk or in packages >1.36 kg |
Other chemical disinfectants put up in forms or packings for retail sale as disinfectants or as disinfectant preparations, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants | 3808.94.10.90 if in packages <1.36 kg |
3808.94.20.90 if in bulk or in packages >1.36 kg | |
Medical, surgical or laboratory sterilisers Function by steam or boiling water | 8419.20.00.10 Medical or surgical sterilizers |
8419.20.00.20 Laboratory sterilizers | |
Medical devices | |
Product name | Tariff Classification |
Patient monitoring devices – Electro-diagnostic apparatus | 9018.19.10.10 Complete patient monitoring systems, incorporating component modules for monitoring such functions as temperature, blood pressure and pulse |
Electrical or electronic equipment for the observation of a disease, condition or one or several medical parameters over time. This includes such devices as pulse oximeters or bedside monitoring stations used for continuous monitoring of various vital signs. | 9018.19.10.90 Other patient monitoring systems |
(Note: this does not include devices more specifically covered elsewhere e.g. electro-cardiographs (9018.11) or electronic thermometers (9025.19).) | 9018.19.90.10 Apparatus for functional exploratory examination |
9018.19.90.90 Other | |
Defibrillators | 9018.90.10.00 |
Printed circuit assemblies for the goods of tariff item No. 9018.90.10 | 9018.90.20.00 |
Extracorporeal membrane oxygenation (ECMO) | 9018.90.90.54 Other electro-medical therapeutic instruments and appliances |
Provides prolonged cardiac and respiratory support by removing blood from the person’s body and artificially removing the carbon dioxide and oxygenating red blood cells | |
Medical ventilators (artificial respiration apparatus) | 9019.20.00.00 |
Provides mechanical ventilation by moving breathable air into and out of the lungs | |
Other oxygen therapy apparatus including oxygen tents | 9019.20.00.00 |
As well as complete oxygen therapy apparatus, this subheading also covers recognisable parts of such systems | |
Computed tomography (CT) scanners | 9022.12.00.00 Computed tomography apparatus |
Uses a rotating X-ray machine to image thin slices of the body to diagnose diseases such as pneumonia | |
Instruments used in clinical laboratories for In Vitro Diagnosis | 9027.80.00.10 Mass spectrometers |
9027.80.00.20 Chemical analysis instruments and apparatus | |
9027.80.00.30 Physical analysis instruments and apparatus | |
9027.80.00.90 Other | |
Thermometers | |
Product name | Tariff Classification |
Liquid filled thermometer for direct reading – Includes standard “Mercury-in-glass” clinical thermometer | 9025.11.10.00 Clinical thermometers |
Other thermometers | 9025.19.00.11 Clinical thermometers |
For example, digital thermometers, or infrared thermometers for placing on the forehead | |
Wipes | |
Product name | Tariff Classification |
Nonwovens, whether or not impregnated, coated, covered or laminated, Of man-made filaments | 5603.11.00.00 Weighing not more than 25 g/m² |
5603.12.00.00 Weighing more than 25 g/m² but not more than 70 g/m² | |
5603.13.00.20 Weighing more than 70 g/m² but not more than 150 g/m² Of polypropylene | |
5603.13.00.90 Weighing more than 70 g/m² but not more than 150 g/m² Other | |
5603.14.00.00 Weighing more than 150 g/m² | |
Nonwovens, whether or not impregnated, coated, covered or laminated, Of other textile materials | 5603.91.00.00 Weighing not more than 25 g/m² |
5603.92.00.00 Weighing more than 25 g/m² but not more than 70 g/m² | |
5603.93.00.00 Weighing more than 70 g/m² but not more than 150 g/m² | |
5603.94.00.10 Weighing more than 150 g/m², Other | |
Floor-cloths, dish-cloths, dusters and similar cleaning cloths | 6307.10.10.00 Industrial shop towels, hemmed, of a width of 43 cm or more but not exceeding 56 cm and a length of 43 cm or more but not exceeding 61 cm, of unbleached woven fabrics solely of cotton or of cotton and man-made fibres, measuring per single yarn 420 decitex to 1,000 decitex and having not less than 78 yarns but not more than 133 yarns per 10 cm in the warp and not less than 78 yarns but not more than 137 yarns per 10 cm in the weft, of a weight of 135 g/m² or more but not exceeding 203 g/m² |
Syringes, with or without needles | 9018.31.00.00 |
Tubular metal needles and needles for sutures | 9018.32.00.00 |
Other needles, catheters, cannulae and the like | 9018.39.00.10 Bougies, catheters, drains and sondes, parts and accessories thereof |
9018.39.00.90 Other | |
Intubation kits | 9018.90.90.85 Parts and accessories of other electro-medical instruments or appliances |
Other Products | |
Product name | Tariff Classification |
Castile soap | 3401.11.10.00 |
Other [soap in bars] | 3401.11.90.00 |
Liquid [soap in other forms] | 3401.20.90.10 |
Other [soap in other forms] | 3401.20.90.90 |
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap | 3401.30.00.00 |
Sacks and bags (including cones), Of polymers of ethylene, Other | 3923.21.90.90 |
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. | 4803.00.00.00 |
Toilet paper | 4818.10.00.00 |
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, Other | 4818.90.00.00 |
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