HomeChapter 30Heading 30043004.90

HS Code 3004.90 : Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, other is 3004.90. Under the 2026 Canada (CBSA), the representative MFN general duty rate is Free [CBSA Tariff 2026].

Chapter
Heading
Subheading
3004.90
CA MFN Duty
Free
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 30
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
Heading 3004
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

🇺🇸 US 🇬🇧 UK 🇪🇺 EU 🇨🇦 Canada 🇲🇽 Mexico 🇨🇳 China AU (soon) IN (soon) JP (soon) BR (soon) GCC (soon)
Canada (CBSA Customs Tariff 2026)
3004.90.00.00
Canada MFN Base Customs Duty
Free
Verified July 2026 · CBSA Tariff Source

MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN

CBSA Base MFN Duty
Free
Canadian MFN Rate [CBSA]
Federal GST / Provincial HST
5% GST / 13%–15% HST
Assessed on Value + Duty [CRA GST]
Canadian LTA De Minimis
C$150 Duty / C$40 Tax
CUSMA Courier LTA [CBSA LTA]
🇨🇦 CUSMA / USMCA DUTY-FREE PREFERENCE ELIGIBILITY

Goods originating in the United States or Mexico satisfying CUSMA Regional Value Content (RVC) or tariff shift rules enter Canada duty-free under the MUST (United States Tariff) preferential SPI.

Official CBSA Rulings: Request a Canada Border Services Agency [CBSA Advance Ruling ↗]
Notice: Canadian customs entry, duty assessment, and excise taxes are governed by the Canada Border Services Agency (CBSA). Always verify 10-digit tariff items with a licensed Canadian customs broker.
TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3004.90

Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 3004.90.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (DRU): FDA Drug Establishment Registration & National Drug Code (NDC)

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: Canadian Trade Remedies (SIMA) & CITT Safeguards

CITT SIMA Anti-Dumping Status
Standard CBSA MFN Tariff
Canadian Steel Safeguards
Exempt (Non-Steel Commodity)
CFIA / Health Canada Control
Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
MUSTCanada-United States-Mexico Agreement (CUSMA)FreeMust meet CUSMA Regional Value Content (RVC) or tariff shift rules.
CEUTCanada-European Union CETA AgreementFreeCETA Origin Declaration issued by EU exporter.
CPTPTrans-Pacific Partnership (CPTPP)FreeCPTPP Certificate of Origin and value-add threshold.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other

MODULE 11: CBSA Advance Rulings for Tariff Classification

Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 3004.90.

Query official CBSA Advance Rulings (Memorandum D11-11-1):

Search Official CBSA Advance Rulings for 3004.90 →

CBSA Canadian 10-Digit Tariff Items (3004.90)

HTS Code Description General Rate Special (FTA) Rate Column 2 Rate Unit
3004.90 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other Free Free Rate on request
3004.90.10.00 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Containing antigens or hyaluronic acid or its sodium salt Free Free Free kg
3004.90.92 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other Free Free 30%
3004.90.92.01 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, For veterinary use Free Free Rate on request kg
3004.90.92.03 Other, Other, Other, Anti-infective medicaments, Antivirals, Containing acyclovir or its salts Free Free Rate on request kg
3004.90.92.04 Other, Other, Other, Anti-infective medicaments, Antivirals, Containing oseltamivir or its salts Free Free Rate on request kg
3004.90.92.05 Other, Other, Other, Anti-infective medicaments, Antivirals, Containing valganciclovir, peramivir or their salts Free Free Rate on request kg
3004.90.92.06 Other, Other, Other, Anti-infective medicaments, Antivirals, Other Free Free Rate on request kg
3004.90.92.07 Other, Other, Other, Anti-infective medicaments, Antifungals, Containing fluconazole or its salts Free Free Rate on request kg
3004.90.92.08 Other, Other, Other, Anti-infective medicaments, Antifungals, Other Free Free Rate on request kg
3004.90.92.09 Other, Other, Other, Anti-infective medicaments, Antiprotozoals (excluding goods described in subheading note 2 to this chapter), Containing metronidazole or its salts Free Free Rate on request kg
3004.90.92.10 Other, Other, Other, Anti-infective medicaments, Antiprotozoals (excluding goods described in subheading note 2 to this chapter), Other Free Free Rate on request kg
3004.90.92.11 Other, Other, Other, Anti-infective medicaments, Sulfonamides, Containing trimethoprim and sulfamethoxazole or their salts Free Free Rate on request kg
3004.90.92.12 Other, Other, Other, Anti-infective medicaments, Sulfonamides, Other Free Free Rate on request kg
3004.90.92.13 Other, Other, Other, Anti-infective medicaments, Other, Containing levofloxacin or its salts Free Free Rate on request kg
3004.90.92.14 Other, Other, Other, Anti-infective medicaments, Other, Containing linezolid or its salts Free Free Rate on request kg
3004.90.92.15 Other, Other, Other, Anti-infective medicaments, Other, Other Free Free Rate on request kg
3004.90.92.16 Other, Other, Other, Antineoplastic and immunosuppressive medicaments, Containing hydroxyurea or cyclophosphamide or their salts Free Free Rate on request kg
3004.90.92.17 Other, Other, Other, Antineoplastic and immunosuppressive medicaments, Containing tacrolimus or mycophenolate mofetil or its salts Free Free Rate on request kg
3004.90.92.18 Other, Other, Other, Antineoplastic and immunosuppressive medicaments, Other Free Free Rate on request kg
3004.90.92.19 Other, Other, Other, Cardiovascular medicaments, Containing metoprolol or its salts Free Free Rate on request kg
3004.90.92.20 Other, Other, Other, Cardiovascular medicaments, Containing amiodarone or its salts Free Free Rate on request kg
3004.90.92.21 Other, Other, Other, Cardiovascular medicaments, Containing diltiazem or its salts Free Free Rate on request kg
3004.90.92.22 Other, Other, Other, Cardiovascular medicaments, Containing hydralazine or its salts Free Free Rate on request kg
3004.90.92.23 Other, Other, Other, Cardiovascular medicaments, Containing enoxaparin or its salts Free Free Rate on request kg
3004.90.92.24 Other, Other, Other, Cardiovascular medicaments, Containing labetalol or its salts Free Free Rate on request kg
3004.90.92.25 Other, Other, Other, Cardiovascular medicaments, Containing argatroban, adenosine, amlodipine, esmolol, dobutamine, phenoxybenzamine or their salts Free Free Rate on request kg
3004.90.92.26 Other, Other, Other, Cardiovascular medicaments, Other Free Free Rate on request kg
3004.90.92.27 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Tolmetin Free Free Rate on request kg
3004.90.92.28 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Tolmetin sodium dihydrate Free Free Rate on request kg
3004.90.92.29 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Tolmetin sodium (anhydrous) Free Free Rate on request kg
3004.90.92.30 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Containing ibuprofen or its salts, For oral suspension Free Free Rate on request kg
3004.90.92.31 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Containing ibuprofen or its salts, Other Free Free Rate on request kg
3004.90.92.32 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Containing acetaminophen or its salts, For oral suspension Free Free Rate on request kg
3004.90.92.33 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Containing acetaminophen or its salts, Other Free Free Rate on request kg
3004.90.92.34 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Containing O-Acetylsalicylic acid (Aspirin) Free Free Rate on request kg
3004.90.92.35 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Containing tramadol Free Free Rate on request kg
3004.90.92.36 Other, Other, Other, Medicaments primarily affecting the central nervous system, Analgesics, antipyretics and nonhormonal anti-inflammatory agents, Other Free Free Rate on request kg
3004.90.92.37 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Containing dexmedetomidine, etomidate, midazolam, propofol or their salts Free Free Rate on request kg
3004.90.92.38 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Containing midazolam or its salts Free Free Rate on request kg
3004.90.92.39 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Containing phenytoin or its salts Free Free Rate on request kg
3004.90.92.40 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Containing propofol or its salts Free Free Rate on request kg
3004.90.92.41 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Containing levetiracetam, phenytoin or their salts Free Free Rate on request kg
3004.90.92.42 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Containing etomidate or its salts Free Free Rate on request kg
3004.90.92.43 Other, Other, Other, Medicaments primarily affecting the central nervous system, Anticonvulsants, hypnotics and sedatives, Other Free Free Rate on request kg
3004.90.92.44 Other, Other, Other, Medicaments primarily affecting the central nervous system, Antidepressants, tranquilizers, and other psychotherapeutic agents, Containing lorazepam or its salts Free Free Rate on request kg
3004.90.92.45 Other, Other, Other, Medicaments primarily affecting the central nervous system, Antidepressants, tranquilizers, and other psychotherapeutic agents, Containing olanzapine or its salts Free Free Rate on request kg
3004.90.92.46 Other, Other, Other, Medicaments primarily affecting the central nervous system, Antidepressants, tranquilizers, and other psychotherapeutic agents, Other Free Free Rate on request kg
3004.90.92.47 Other, Other, Other, Medicaments primarily affecting the central nervous system, Other, Containing rocuronium or its salts Free Free Rate on request kg
3004.90.92.48 Other, Other, Other, Medicaments primarily affecting the central nervous system, Other, Containing succinylcholine or its salts Free Free Rate on request kg
3004.90.92.49 Other, Other, Other, Medicaments primarily affecting the central nervous system, Other, Other Free Free Rate on request kg
3004.90.92.50 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Dermatological agents and local anesthetics, Containing lidocaine or its salts Free Free Rate on request kg
3004.90.92.51 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Dermatological agents and local anesthetics, Other Free Free Rate on request kg
3004.90.92.52 Other, Other, Other, Medicaments primarily affecting the digestive system, Laxatives Free Free Rate on request kg
3004.90.92.53 Other, Other, Other, Medicaments primarily affecting the digestive system, Antacids Free Free Rate on request kg
3004.90.92.54 Other, Other, Other, Medicaments primarily affecting the digestive system, Containing famotidine or its salts Free Free Rate on request kg
3004.90.92.55 Other, Other, Other, Medicaments primarily affecting the digestive system, Containing pantoprazole or its salts Free Free Rate on request kg
3004.90.92.56 Other, Other, Other, Medicaments primarily affecting the digestive system, Containing ondansetron or its salts Free Free Rate on request kg
3004.90.92.57 Other, Other, Other, Medicaments primarily affecting the digestive system, Containing glycopyrrolate or its salts Free Free Rate on request kg
3004.90.92.58 Other, Other, Other, Medicaments primarily affecting the digestive system, Containing loperamide or its salts Free Free Rate on request kg
3004.90.92.60 Other, Other, Other, Medicaments primarily affecting the digestive system, Other Free Free Rate on request kg
3004.90.92.61 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Diuretics, Containing furosemide and its salts Free Free Rate on request kg
3004.90.92.62 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Diuretics, Containing hydrochlorothiazide or its salts Free Free Rate on request kg
3004.90.92.63 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Diuretics, Other Free Free Rate on request kg
3004.90.92.64 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Other, Containing calcium gluconate Free Free Rate on request kg
3004.90.92.65 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Other, Containing potassium chloride Free Free Rate on request kg
3004.90.92.66 Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Other, Containing sodium bicarbonate, in injection form Free Free Rate on request kg
3004.90.92.67 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Preparations primarily affecting the electrolytic, caloric or water balance, Other, Other Free Free Rate on request kg
3004.90.92.68 Other, Other, Other, Medicaments primarily affecting the eyes, ears, or respiratory system, Cough and cold preparations Free Free Rate on request kg
3004.90.92.69 Other, Other, Other, Medicaments primarily affecting the eyes, ears, or respiratory system, Other, Antihistamines, Containing diphenhydramine or its salts Free Free Rate on request kg
3004.90.92.70 Other, Other, Other, Medicaments primarily affecting the eyes, ears, or respiratory system, Other, Antihistamines, Other Free Free Rate on request kg
3004.90.92.71 Other, Other, Other, Medicaments primarily affecting the eyes, ears, or respiratory system, Other, Containing albuterol sulfate Free Free Rate on request kg
3004.90.92.72 Other, Other, Other, Medicaments primarily affecting the eyes, ears, or respiratory system, Other, Other, Containing timolol maleate Free Free Rate on request kg
3004.90.92.73 Other, Other, Other, Medicaments primarily affecting the eyes, ears, or respiratory system, Other, Other, Other Free Free Rate on request kg
3004.90.92.74 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Other, Containing heparin sodium or its salts Free Free Rate on request kg
3004.90.92.75 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Other, Containing zoledronic acid or its salts Free Free Rate on request kg
3004.90.92.76 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other, Other, Other, Other, Other Free Free Rate on request kg

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
3004.10 Subheading under Heading 3004 Compare Subheading 3004.10 →
3004.20 Subheading under Heading 3004 Compare Subheading 3004.20 →
3004.31 Subheading under Heading 3004 Compare Subheading 3004.31 →
3004.32 Subheading under Heading 3004 Compare Subheading 3004.32 →
3004.39 Subheading under Heading 3004 Compare Subheading 3004.39 →
3004.41 Subheading under Heading 3004 Compare Subheading 3004.41 →
3004.42 Subheading under Heading 3004 Compare Subheading 3004.42 →
3004.43 Subheading under Heading 3004 Compare Subheading 3004.43 →

Official Primary Sources & Authority References

CBSA Customs Tariff (Departmental Consolidation) ↗

Official Canadian 10-digit tariff items and MFN duty rates.

Canada Revenue Agency (CRA) Import GST/HST ↗

Federal GST and provincial HST tax administration.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Canada (CBSA) general duty for Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other?
Under WCO Harmonized System 2022 and Canada (CBSA), Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other is classified under HS 3004.90 (Heading 3004, Chapter 30). The representative CA MFN general duty rate is Free.
How is HS 3004.90 distinguished within Heading 3004 (Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale)?
Heading 3004 covers Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. Subheading 3004.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3004.
What are the primary candidate subheadings related to HS 3004.90?
Related subheadings under Heading 3004 include 3004.10, 3004.20, 3004.31, 3004.32, 3004.39, 3004.41, 3004.42, 3004.43. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other into Canada?
Importers require a CBSA B3 Canada Customs Coding Form, CARM Client Portal registration, Commercial Invoice, Packing List, Cargo Control Document (CCD), and CUSMA Certificate of Origin if claiming preferential tariffs.
Can goods under HS 3004.90 enter duty-free under CUSMA / USMCA into Canada?
Yes. Eligible goods originating in the United States or Mexico satisfying Regional Value Content (RVC) or tariff-shift rules enter Canada duty-free under the MUST preferential SPI.
What are the Canadian Low Value Shipment (LVS) de minimis thresholds for Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, Other?
Under CUSMA LTA rules, courier shipments from the US or Mexico valued up to C$150 enter Canada duty-free, and shipments up to C$40 enter tax-free.
How can an importer obtain a CBSA Advance Ruling for HS 3004.90?
Importers or foreign exporters may submit a written application to Canada Border Services Agency (CBSA) under Memorandum D11-11-1 to receive a legally binding Advance Ruling on tariff classification.
What sales tax (GST/HST) applies to imports of HS 3004.90 into Canada?
Imports into Canada incur 5.00% federal Goods and Services Tax (GST). Participating provinces assess Harmonized Sales Tax (HST): 13.00% in Ontario and 15.00% in Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island.
What is the CARM Client Portal and Business Number (BN15) requirement for Canada?
Importers must register in the CBSA Assessment and Revenue Management (CARM) Client Portal and obtain a 15-digit CRA Import/Export Business Number (BN15) for commercial declarations.
How does Canadian GST/HST payment and deferral work for imports under HS 3004.90?
Import GST/HST is payable at the time of clearance unless the importer participates in the CBSA Option 2 GST Deferral Program via CARM.
What Canadian International Trade Tribunal (CITT) trade remedies apply to HS 3004.90?
Importers must verify whether Special Import Measures Act (SIMA) anti-dumping or countervailing duties determined by the CITT apply to their product origin.
What CFIA or Health Canada regulatory import permits are required for HS 3004.90?
Commercial imports under HS 3004.90 may require pre-market approval, licenses, or automated declarations via the CBSA Automated Import Reference System (AIRS).
Are there entry processing fees or harbor taxes in Canada?
No. Canada does not charge additional entry processing fees or harbor taxes beyond standard CBSA customs duties and applicable GST/HST sales taxes.