HS Code 9971.00.00
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary an EU country or other CETA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States Note 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
Most Favoured Nation (MFN) Rate
N/A
About HS Code 9971.00.00
HS code 9971.00.00 is a Canadian 10-digit tariff item covering Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary an EU country or other CETA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States Note 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.. It falls under Chapter 99 — Special import provisions of the Canadian Customs Tariff, within heading 9971 and subheading 9971.00. 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 9971.00.00 is N/A. This means no customs duty is charged regardless of the country of origin, though GST/HST and other applicable taxes still apply. 16 preferential trade agreements are available for this code, of which 10 offer duty-free access (for example: United States Tariff, Mexico Tariff, Canada-Israel Agreement Tariff, Chile Tariff, Costa Rica Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) at See Note 1 · CPTPP (Asia-Pacific) at See Note 1.
Example Calculation for 9971.00.00
If you import CAD $10,000 worth of goods classified under HS code 9971.00.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (N/A) | $0 |
| GST (5%) | $500 |
| Total Landed Cost (approx.) | $10,500 |
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 9971.00.00
What is HS code 9971.00.00?
HS code 9971.00.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods, of heading 89.01; Fishing vessels, factory ships and other vessels for processing or preserving fishery products, of a registered length not exceeding 30.5 m, of heading 89.02; Tugs and pusher craft of heading 89.04; Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function, floating docks or floating or submersible drilling or production platforms of heading 89.05;All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country. Countries: Chile Colombia Costa Rica CPTPP Country CUKTCA beneficiary an EU country or other CETA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States Note 1:The Canada-European Union Tariff, Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland-Liechtenstein Tariff, United Kingdom Tariff and the CPTPP tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in an EU country or other CETA beneficiary, Iceland, Korea, Norway, Switzerland or Liechtenstein, a CUKTCA beneficiary, or a CPTPP country, respectively, determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.". It sits under Chapter 99 (Special import provisions) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 9971.00.00?
Imports classified under HS code 9971.00.00 are duty-free at the MFN (Most Favoured Nation) rate. You still pay GST/HST and other applicable taxes. Use our calculator to see the full landed cost.
Can I import 9971.00.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 9971.00.00 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 9971.00.00?
Yes. The CETA rate for HS code 9971.00.00 is See Note 1. This rate applies to imports originating in the EU when the exporter provides a valid origin declaration.
What surtaxes or SIMA duties apply to HS code 9971.00.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 9971.00.00. 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
16 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | See Note 1 |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | See Note 1 |
| 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 | See Note 1 |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | See Note 1 |
| CT | Chile Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | See Note 1 |
| CRT | Costa Rica Tariff | Free |
| IT | Iceland Tariff | See Note 1 |
| MT | Mexico Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 9971.00.00
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Calculate import duty for 9971.00.00