HS Code 9801.00 : Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for products of the united states when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is 9801.00. Under the 2026 Canada (CBSA), the representative MFN general duty rate is Free [CBSA Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Heading 9801
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Subheading .00
.00
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Canada (CBSA Customs Tariff 2026)
9801.00.00.00
MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN
🇨🇦 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 9801.00
Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 9801.00.
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 Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 11: CBSA Advance Rulings for Tariff Classification
Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 9801.00.
Query official CBSA Advance Rulings (Memorandum D11-11-1):
Search Official CBSA Advance Rulings for 9801.00 →CBSA Canadian 10-Digit Tariff Items (9801.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9801.00.10 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | — |
| 9801.00.10.10 | Articles previously exported with intent to reimport after temporary use abroad | Free | Free | Rate on request | kg |
| 9801.00.10.12 | Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported | Free | Free | Rate on request | — |
| 9801.00.10.15 | Other, Meat and poultry products provided for in chapter 2 or 16 | Free | Free | Rate on request | kg |
| 9801.00.10.26 | Other, Peanuts provided for in heading 1202 | Free | Free | Rate on request | kg |
| 9801.00.10.27 | Other, Articles provided for in chapter 28 | Free | Free | Rate on request | kg |
| 9801.00.10.28 | Other, Articles provided for in chapter 30 | Free | Free | Rate on request | kg |
| 9801.00.10.29 | Other, Articles provided for in chapter 37 | Free | Free | Rate on request | — |
| 9801.00.10.30 | Other, Articles provided for in chapter 71 | Free | Free | Rate on request | — |
| 9801.00.10.31 | Other, Articles provided for in chapter 82 | Free | Free | Rate on request | — |
| 9801.00.10.35 | Other, Articles provided for in chapter 84, Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.10 | Free | Free | Rate on request | No. and kg |
| 9801.00.10.37 | Other, Articles provided for in chapter 84, Articles provided for in subheadings 8419.33.10, 8419.34.00, 8424.41, 8424.49, 8424.82, 8424.90, 8429.11, 8429.19 or 8431.42 or headings 8432, 8433, 8434 or 8436 | Free | Free | Rate on request | No. |
| 9801.00.10.43 | Other, Articles provided for in chapter 84, Articles provided for in headings 8470, 8471, 8472 or 8473 | Free | Free | Rate on request | No. |
| 9801.00.10.45 | Other, Articles provided for in chapter 84, Other | Free | Free | Rate on request | — |
| 9801.00.10.49 | Other, Articles provided for in chapter 85, Articles provided for in headings 8501, 8502 or 8503 | Free | Free | Rate on request | No. |
| 9801.00.10.51 | Other, Articles provided for in chapter 85, Articles provided for in heading 8504 | Free | Free | Rate on request | No. |
| 9801.00.10.53 | Other, Articles provided for in chapter 85, Articles provided for in headings 8517, 8519, 8525, 8527 or 8529 | Free | Free | Rate on request | No. |
| 9801.00.10.55 | Other, Articles provided for in chapter 85, Other | Free | Free | Rate on request | — |
| 9801.00.10.59 | Other, Articles provided for in chapter 86 | Free | Free | Rate on request | No. |
| 9801.00.10.63 | Other, Articles provided for in chapter 87, Articles provided for in heading 8701 | Free | Free | Rate on request | No. |
| 9801.00.10.64 | Other, Articles provided for in chapter 87, Articles provided for in heading 8702 | Free | Free | Rate on request | No. |
| 9801.00.10.65 | Other, Articles provided for in chapter 87, Articles provided for in heading 8703 | Free | Free | Rate on request | No. |
| 9801.00.10.66 | Other, Articles provided for in chapter 87, Articles provided for in heading 8704 | Free | Free | Rate on request | No. |
| 9801.00.10.67 | Other, Articles provided for in chapter 87, Articles provided for in headings 8706, 8707 or 8708 | Free | Free | Rate on request | No. |
| 9801.00.10.69 | Other, Articles provided for in chapter 87, Articles provided for in headings 8705 or 8709 | Free | Free | Rate on request | No. |
| 9801.00.10.74 | Other, Articles provided for in chapter 87, Other | Free | Free | Rate on request | No. |
| 9801.00.10.75 | Other, Articles provided for in chapter 88, Articles provided for in headings 8801 or 8802 | Free | Free | Rate on request | No. |
| 9801.00.10.77 | Other, Articles provided for in chapter 88, Articles provided for in heading 8804 | Free | Free | Rate on request | kg |
| 9801.00.10.79 | Other, Articles provided for in chapter 88, Articles provided for in headings 8805, 8806 or 8807 | Free | Free | Rate on request | — |
| 9801.00.10.89 | Other, Articles provided for in chapter 89 | Free | Free | Rate on request | No. |
| 9801.00.10.90 | Other, Articles provided for in chapter 90 | Free | Free | Rate on request | No. |
| 9801.00.10.92 | Other, Articles provided for in chapter 94, Articles provided for in headings 9401, 9402 or 9403 | Free | Free | Rate on request | No. |
| 9801.00.10.94 | Other, Articles provided for in chapter 94, Other | Free | Free | Rate on request | — |
| 9801.00.10.97 | Other, Articles provided for in chapter 97 | Free | Free | Rate on request | — |
| 9801.00.10.98 | Other, Other | Free | Free | Rate on request | — |
| 9801.00.11.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | kg |
| 9801.00.20.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.25.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.26.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.30.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.40 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition, examination or experimentation, for scientific or educational purposes | Free | Free | Free | — |
| 9801.00.50 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition in connection with any circus or menagerie | Free | Free | Free | — |
| 9801.00.60 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition or use at any public exposition, fair or conference | Free | Free | Free | — |
| 9801.00.65 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Rendition of geophysical or contracting services in connection with the exploration for, or the extraction or development of, natural resources | Free | Free | Free | — |
| 9801.00.70.00 | Aircraft exported from the United States with benefit of drawback or heading 9813.00.05 | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | Free (AU,BH, CL,CO,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | kg |
| 9801.00.80 | Other, except articles excluded by U.S. note 1(c) of this subchapter | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | Free (AU,BH, CL,CO,IL,JO, KR,MA, OM,P,PA,PE,S, SG) | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | — |
| 9801.00.80.10 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Nonalcoholic beer provided for in subheading 2202.91.00 | Free | Free | Rate on request | liters |
| 9801.00.80.20 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208 | Free | Free | Rate on request | liters |
| 9801.00.80.30 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Tobacco and tobacco products provided for in chapter 24 | Free | Free | Rate on request | — |
| 9801.00.80.40 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Cigarette paper provided for in heading 4813 | Free | Free | Rate on request | — |
| 9801.00.80.90 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Other | Free | Free | Rate on request | — |
| 9801.00.85.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.90.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
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 Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
Under WCO Harmonized System 2022 and Canada (CBSA), Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is classified under HS 9801.00 (Heading 9801, Chapter 98). The representative CA MFN general duty rate is Free.
How is HS 9801.00 distinguished within Heading 9801 (Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad)?
Heading 9801 covers Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Subheading 9801.00 specifically isolates Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9801.
What are the primary candidate subheadings related to HS 9801.00?
Related subheadings under Heading 9801 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad 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 9801.00 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 Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
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 9801.00?
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 9801.00 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 9801.00?
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 9801.00?
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 9801.00?
Commercial imports under HS 9801.00 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.