Medical Supplies Tariff Classification and Other Useful Information

April 6, 2020 – Canada Border Services Agency (CBSA) recently issued Custom Notice CN20-12 providing guidelines to the commercial importing industry on tariff classifications (HS code) and other useful information on medical supplies and certain manufacturing inputs related to COVID-19.

A list of medical supplies for COVID-19 based on HS classification provided by the World Customs Organization has been identified by tariff classification under Canada’s Customs Tariff.  View the complete provided for Diagnostic test kits, Face & Eye protection, Gloves, Protective garments and the like, Disinfectants/Sterilization products, Medical devices, Thermometers, Wipes, Medical Consumables, Soap &Toiletries and other products.

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, on 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.

For information on accounting for imported goods and completing the Canada Customs Coding form, please see Coding of Customs Accounting Documents Memorandum D17-1-10.

For information on the casual importation of medical supplies please refer to Casual Importations Memorandum D17-1-3.

CBSA requests that importers also add the term ‘URGENT – COVID-19’ for goods description in release information submitted to the CBSA for all medical devices being imported to Canada for this purpose.

A guidance document on Health Canada requirements on Importation of Masks, Medical Gowns, Gloves and Hand Sanitizers is available on Livingston’s website.

For further assistance contact your Livingston representative.