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HS Code 8705.40 : Concrete mixers

The 6-digit Harmonized System (HS) code for concrete mixers is 8705.40. Under the 2026 Canada (CBSA), the representative MFN general duty rate is 6.10 % [CBSA Tariff 2026].

Chapter

Ch 87

Heading

8705

Subheading

8705.40

CA MFN Duty

6.10 %

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 87

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units)

Heading 8705

8705

Subheading .40

.40

Concrete mixers

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)

8705.40.00.00

Canada MFN Base Customs Duty

6.10 %

Verified July 2026 · CBSA Tariff Source

MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN

CBSA Base MFN Duty

6.10 %

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 8705.40

Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 8705.40.

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.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

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

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

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
MUST	Canada-United States-Mexico Agreement (CUSMA)	Free	Must meet CUSMA Regional Value Content (RVC) or tariff shift rules.
CEUT	Canada-European Union CETA Agreement	Free	CETA Origin Declaration issued by EU exporter.
CPTP	Trans-Pacific Partnership (CPTPP)	Free	CPTPP 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 Concrete mixers

MODULE 11: CBSA Advance Rulings for Tariff Classification

Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 8705.40.

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

Search Official CBSA Advance Rulings for 8705.40 →

CBSA Canadian 10-Digit Tariff Items (8705.40)

HTS Code	Description	General Rate	Special (FTA) Rate	Column 2 Rate	Unit
8705.40.00.00	Concrete mixers	Free	Free	25%	No.

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
8705.10	Subheading under Heading 8705	Compare Subheading 8705.10 →
8705.20	Subheading under Heading 8705	Compare Subheading 8705.20 →
8705.30	Subheading under Heading 8705	Compare Subheading 8705.30 →
8705.90	Subheading under Heading 8705	Compare Subheading 8705.90 →

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 Concrete mixers?

Under WCO Harmonized System 2022 and Canada (CBSA), Concrete mixers is classified under HS 8705.40 (Heading 8705, Chapter 87). The representative CA MFN general duty rate is 6.10 %.

How is HS 8705.40 distinguished within Heading 8705 (Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units))?

Heading 8705 covers Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units). Subheading 8705.40 specifically isolates Concrete mixers. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8705.

What are the primary candidate subheadings related to HS 8705.40?

Related subheadings under Heading 8705 include 8705.10, 8705.20, 8705.30, 8705.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Concrete mixers 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 8705.40 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 Concrete mixers?

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 8705.40?

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 8705.40 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 8705.40?

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 8705.40?

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 8705.40?

Commercial imports under HS 8705.40 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.