2012 Harmonized System (HS) Changes

Effective Jan. 1, 2012, the Customs Tariff is scheduled to undergo major changes worldwide as a result of modifications to the Harmonized System (HS) recommended by the World Customs Organization (WCO). The changes to the HS are intended to reflect extensive global changes in technology, trade patterns, as well as social and environmental developments. The Customs Tariff is based on the HS and is used by over 200 countries and customs services around the world to regulate approximately 98% of all goods traded globally. The changes to the HS will primarily affect industrial and high-technology products, textiles, as well as food and health products. The changes are not limited to numeric classifications only; there will be Section and Chapter Note changes as well

Canadian importers and exporters with large product lines are advised to be proactive in preparing for these changes. Product classifications may change within the same tariff heading, or may change to an entirely new heading. We recommend that you prepare prior to Jan. 1, 2012 to help prevent shipment delays and possible overpayment of duties and/or taxes. Note: If you are the importer of record for shipments clearing customs in Canada and provide FedEx Express with your own product database list, you must provide FedEx Express with an updated list prior to Jan. 1, 2012.

If your products are being impacted by the 2012 Tariff changes, please note the following:

  • Goods will have to be reclassified according to the 2012 HS.
     
  • NAFTA Certificates of Origin or other Free Trade Agreements will have to be reviewed for tariff changes and eligibility. If the tariff classification is being affected, revised certificates will need to be issued.

  • If you have customs rulings for tariff classifications that will be affected by the amendments to the 2012 Customs Tariff, please contact the Canada Border Services Agency (CBSA) office that issued the ruling. CBSA officials will replace your existing ruling with one that contains classification numbers valid for 2012.



Additional information:

Canada Border Services Agency Customs Tariff - 2012

Canada Border Services Agency Concordance Tables 

World Customs Organization