CN 20-12, COVID-19: Tariff Classification and Other Information to Import Medical Supplies
This Customs Notice is for commercial importations of medical supplies.
1. The purpose of this Customs Notice is to help inform the commercial importing community of the tariff classification number and other potentially useful information for the importation of certain medical supplies.
2. A list of medical supplies for COVID-19 based on HS codes provided by the World Customs Organization has been identified by tariff classification under Canada’s Customs Tariff (see list below).
3. 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).
4. For more information on how to value imported goods, see the Customs Valuation Handbook, How To Establish The Value For Duty of Imported Goods.
5. 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.
6. 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.
7. For information on accounting for imported goods and completing the Canada Customs Coding form, fields 26, 27 and 37 please see Coding of Customs Accounting Documents Memorandum D17-1-10.
8. For information on the casual importation of medical supplies please refer to Casual Importations Memorandum D17-1-3.
Additional Information
9. At this time, we request that importers add the term ‘URGENT – COVID-19’ for goods description in release information submitted to the CBSA for all medical devices being imported to Canada.
10. For certainty regarding the tariff classification of a particular good under the Canadian Customs Tariff, importers, exporters and manufacturers should request an advance ruling; please refer to Memorandum D11-11-3, Advance Rulings for Tariff Classification for details.
11. For more information on CBSA programs, please call the Border Information Service from within Canada at 1-800-461-9999. From outside Canada, please call 1-204-983-3500 or 1-506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.
12. A list of medical supplies based on description and tariff classification.
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 |
|
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 |
|
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 |
|
Other garments, knitted or crocheted |
|
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 |
|
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). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 - Other women’s or girls’ garments |
|
Other garments |
|
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 Bulk H2O2 whether or not with solidified with urea |
|
Hydrogen peroxide presented as a medicament 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. |
3004.90.00.69 Other anti-infective agents |
Hand sanitizer A liquid or gel generally used to decrease infectious agents on the hands, alcohol-based type |
|
Other disinfectant preparations put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other disinfectants |
|
Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces H2O2 put up as cleaning solutions for surfaces or apparatus |
|
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 |
|
Medical, surgical or laboratory sterilisers Function by steam or boiling water |
|
Medical devices
Product name | Tariff Classification |
---|---|
Patient monitoring devices - Electro-diagnostic apparatus 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. (Note: this does not include devices more specifically covered elsewhere e.g. electro-cardiographs (9018.11) or electronic thermometers (9025.19).) |
|
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) 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 |
9018.90.90.54 Other electro-medical therapeutic instruments and appliances |
Medical ventilators (artificial respiration apparatus) Provides mechanical ventilation by moving breathable air into and out of the lungs |
9019.20.00.00 |
Other oxygen therapy apparatus including oxygen tents As well as complete oxygen therapy apparatus, this subheading also covers recognisable parts of such systems |
9019.20.00.00 |
Computed tomography (CT) scanners Uses a rotating X-ray machine to image thin slices of the body to diagnose diseases such as pneumonia |
9022.12.00.00 Computed tomography apparatus |
Instruments used in clinical laboratories for In Vitro Diagnosis |
|
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 For example, digital thermometers, or infrared thermometers for placing on the forehead |
9025.19.00.11 Clinical thermometers |
Wipes
Product name | Tariff Classification |
---|---|
Nonwovens, whether or not impregnated, coated, covered or laminated, Of man-made filaments |
|
Nonwovens, whether or not impregnated, coated, covered or laminated, Of other textile materials |
|
Floor-cloths, dish-cloths, dusters and similar cleaning cloths |
|
Medical Consumables
Product name | Tariff Classification |
---|---|
Wadding, gauze, bandages, cotton sticks and similar articles impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical use | 3005.90.00.20 Coated or impregnated with pharmaceutical substances |
Paper bed sheets | 4818.90.00.00 Other |
Other made up articles of textile (swabs) |
|
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 |
|
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 |
This 31 March 2020 notice is from the CBSA website.