Canada does not have a single customs duty or tariff rate for all imports. Over the years, Canada has entered into a number of preferential trading arrangements (e.g., NAFTA) and international agreements (e.g., WTO) that set preferential tariff rates.
The following table sets out Canada’s tariff rate categories under the Customs Tariff (Canada) and the Canada Border Services Agency reporting codes as at August 1, 2016:
| Tariff Treatment Category | Abbreviation | CBSA Reporting Code |
| Most-Favoured-Nation (MFN) | MFN | 2 |
| General Tariff | GT | 3 |
| Australia Tariff | AUT | 4 |
| New Zealand Tariff | NZT | 5 |
| Commonwealth Caribbean Countries Tariff | CCCT | 7 |
| Least Developed Countries Tariff | LDCT | 8 |
| General Preferential Tariff | GPT | 9 |
| United States Tariff | UST | 10 |
| Mexico Tariff | MT | 11 |
| Mexico-United States Tariff | MUST | 12 |
| Canada-Israel Agreement Tariff | CIAT | 13 |
| Chile Tariff | CT | 14 |
| Costa Rica Tariff | CRT | 21 |
| Iceland Tariff | IT | 22 |
| Norway Tariff | NT | 23 |
| Switzerland-Lichtenstein Tariff | SLT | 24 |
| Peru Tariff | PT | 25 |
| Colombia Tariff | COLT | 26 |
| Jordan Tariff | JT | 27 |
| Panama Tariff | PAT | 28 |
| Honduras Tariff | HNT | 29 |
| Korea Tariff | KRT | 30 |
For more information, please contact Cyndee Todgham Cherniak at 416-307-4168 or at cyndee@lexsage.com. Alternatively, visit www.lexsage.com.
This article was originally published on www.lexsage.com. Republished with permission.