On September 1, 2024, amendments to the Canadian Customs Tariff (Tariff) came into effect. These changes involve updates to the descriptions and units of measure affecting Chapters 29, 71, 91, and 95. Key items affected include vitamins and their derivatives, precious or semi-precious stones, precious metals, jewellery, wristwatches, and skis. 

See a summary of the changes below: 

• Chapter 29:  New descriptions distinguish vitamins imported for use in manufacturing food or beverages for human consumption.

• Chapter 71 and 91: New descriptions distinguish incorporated diamonds weighing 0.5 carat or more.

• Chapter 95: The unit of measure for tariff classification number 9506.11.00.00 has been changed to 'Non-Applicable'.

Impact to Canadian Businesses

Exporters and Importers: Those preparing proof of origin documentation (i.e., certificates or certifications) for Free Trade Agreements (FTAs) should review the changes to the tariff classification numbers (harmonized codes) used in their documentation to determine if they remain valid. If the tariff classification numbers are no longer valid, they must be updated to reflect the new corresponding numbers to qualify for preferential tariff treatment under the relevant FTA. This requirement applies to both single and blanket proof of origin certificates or certifications. 

Importers holding a tariff classification ruling should review the changes to confirm the validity of the tariff classification number for their goods. If the classification is no longer valid, importers may request an affirmation of the ruling from the CBSA office where the original ruling was issued. If the advance ruling is invalid, a modified ruling will be issued by the CBSA with the correct tariff classification number. 

For complete details, please see Customs Notice 24-24: Amendments to the Departmental Consolidation of the Customs Tariff: Statistical Changes.