Calculation of Duty Based on Weight

January 19, 2021

Further to an earlier message regarding the calculation of duty on weight, members should be aware that duty is calculated on the net weight of the goods. This information is found in paragraph 7 of the Customs Tariff which states:

Weight of goods

7 For the purposes of this Act, if a rate of customs duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.

Topic(s)

Acts & Regulations

Accounting & Payment

Information source

Global Affairs Canada (GAC)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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