HS Code 8904.00.00.00
Tugs and pusher craft.
Most Favoured Nation (MFN) Rate
25%
About HS Code 8904.00.00.00
HS code 8904.00.00.00 is a Canadian 10-digit tariff item covering Tugs and pusher craft.. It falls under Chapter 89 — Ships, boats of the Canadian Customs Tariff, within heading 8904 and subheading 8904.00. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 8904.00.00.00 is 25%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 18 preferential trade agreements are available for this code, of which 16 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff, Mexico Tariff, Canada-Israel Agreement Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) at 4.5%.
Example Calculation for 8904.00.00.00
If you import CAD $10,000 worth of goods classified under HS code 8904.00.00.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (25%) | $2,500 |
| GST (5%) | $625 |
| Total Landed Cost (approx.) | $13,125 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 8904.00.00.00
What is HS code 8904.00.00.00?
HS code 8904.00.00.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Tugs and pusher craft.". It sits under Chapter 89 (Ships, boats) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 8904.00.00.00?
The MFN (Most Favoured Nation) duty rate for HS code 8904.00.00.00 is 25%. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 8904.00.00.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 8904.00.00.00 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 8904.00.00.00?
Yes. Imports of HS code 8904.00.00.00 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 8904.00.00.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 8904.00.00.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
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Ask the AI chatPreferential Rates by Trade Agreement
18 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CIAT | Canada-Israel Agreement Tariff | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | 4.5% |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | 25%, |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 8904.00.00.00
Get a complete duty, tax, and fee calculation for HS code 8904.00.00.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 8904.00.00.00