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Term Definition
Hand-Carried Goods

Hand-carriers goods are goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if:

(a) the goods are or will be in the actual possession of a person arriving in Canada, or

(b) the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance.

Harmonized Sales Tax (HST)

The Harmonized Sales Tax (HST) is a combination of the Goods and Services Tax (GST) and provincial sales tax (PST) of participating provinces.

Harmonized System (HS)

The Harmonized System (HS) is an international goods classification system used to classify imported and exported goods.

Heading - HS Classification Number

The heading of a harmonized system (HS) classification number is comprised of the first 4 digits of the HS classification number.

High Value Shipments (HVS)

High value shipments (HVS) are those valued at $3,300.00 CDN or more.

Homogeneous Goods

Homogeneous goods are goods that closely resemble each other in respect of their component material and characteristics, and are intended for the same purpose.

House of Commons

The Canadian House of Commons is composed of 308 members. Each member is elected and represents a specific geographical area, known as an electoral district. Most members are affiliated with a political party. Legally, after an election, the Governor General has the duty of choosing, among the elected members, a person to be named Prime Minister, regardless of that person’s political affiliation. The individual chosen is almost always the head of the political party having elected the largest number of its members to the House of Commons. This person, the Prime Minister, then goes on to form the Cabinet.