The Canada Border Services Agency (CBSA) has published a guide intended for the commercial importing community.
It provides information on how to classify goods imported into Canada.
- the main elements and role of the Harmonized Commodity Description and Coding System (HS);
- the Customs Tariff;
- the tariff classification numbering system;
- Legal notes to the HS;
- the general rules for the interpretation of the Harmonized System; and
- resources available to help with tariff classification (advanced rulings, CITT etc).