CTCS: Harmonized System of Tariff Classification

Module Description

The overall goal of this module is to enable you to apply the correct tariff classification to imported goods, thereby ensuring compliance.

The following topics are covered in this module:

  • Why Tariff Classification is Important
  • The Structure of the Customs Tariff
  • How the Harmonized System is Organized
  • List of Countries and Applicable Tariff Treatments
  • General Rules of the Interpretation of the Harmonized System
  • Section, Chapter, Subheading, Statistical, Supplementary and Explanatory Notes
  • Punctuation
  • Chapter 99
  • Customs Tariff Terms
  • Selecting the Correct Tariff
  • Goods That Are Difficult to Classify
  • Quotas
  • Penalties for Incorrect Classification


Enrolment in the CTCS modules is available to CTCS Program participants and any person wishing to advance their knowledge on specific subjects of interest. You may enrol in a CTCS module at any time and have 180 days to complete a module.


The fee for each CTCS module is CDN$395 plus applicable taxes.

Academic Policy and Conditions

Further details about the CTCS modules, such as examinations, are available in the Academic Policy, Conditions and Fees.

Withdrawal Policy

There is a CDN$100 administrative fee if the CSCB receives written notice of withdrawal from a CTCS module prior to accessing the course materials. A refund of the tuition fees, minus a CDN$100 administrative fee per module will be issued. Students may withdraw from a CTCS module at any time; however, there will be no refund of tuition fees when notice of withdrawal is received after the course has been started.

If you're enrolled in the CTCS Program of Study to gain the CTCS designation and are purchasing a bundle, please review the withdrawal policy for specific bundles in the Academic Policy, Conditions and Fees.