HS Code 9991.00.00
Samples representative of a particular category of goods that have been produced or an article for which production is contemplated, including any package, case, binder or other article attached to or imported as an integral part of the samples, on condition that (a) the aggregate of duties and all taxes otherwise payable on the samples does not exceed two dollars;(b) the samples will be used only in soliciting orders for goods of the kind represented by the samples and these goods will be supplied direct from abroad;and (c) there is not more than one sample of each kind or quality in a shipment except that in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products that will be consumed or destroyed during demonstration, a shipment may consist of more than one sample of each kind or quality when the quantity and the manner in which they are packaged preclude their being used otherwise than as samples. If it is necessary, according to a customs officer, the samples may be made useless as merchandise by marking, tearing, perforating, gluing or other alteration, but not in such a manner as to destroy their usefulness as samples.
Most Favoured Nation (MFN) Rate
Free
About HS Code 9991.00.00
HS code 9991.00.00 is a Canadian 10-digit tariff item covering Samples representative of a particular category of goods that have been produced or an article for which production is contemplated, including any package, case, binder or other article attached to or imported as an integral part of the samples, on condition that (a) the aggregate of duties and all taxes otherwise payable on the samples does not exceed two dollars;(b) the samples will be used only in soliciting orders for goods of the kind represented by the samples and these goods will be supplied direct from abroad;and (c) there is not more than one sample of each kind or quality in a shipment except that in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products that will be consumed or destroyed during demonstration, a shipment may consist of more than one sample of each kind or quality when the quantity and the manner in which they are packaged preclude their being used otherwise than as samples. If it is necessary, according to a customs officer, the samples may be made useless as merchandise by marking, tearing, perforating, gluing or other alteration, but not in such a manner as to destroy their usefulness as samples.. It falls under Chapter 99 — Special import provisions of the Canadian Customs Tariff, within heading 9991 and subheading 9991.00. 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 9991.00.00 is Free. This means no customs duty is charged regardless of the country of origin, though GST/HST and other applicable taxes still apply. 20 preferential trade agreements are available for this code, of which 20 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, General Preferential Tariff, United States Tariff, Mexico Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 9991.00.00
If you import CAD $10,000 worth of goods classified under HS code 9991.00.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (Free) | $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 9991.00.00
What is HS code 9991.00.00?
HS code 9991.00.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Samples representative of a particular category of goods that have been produced or an article for which production is contemplated, including any package, case, binder or other article attached to or imported as an integral part of the samples, on condition that (a) the aggregate of duties and all taxes otherwise payable on the samples does not exceed two dollars;(b) the samples will be used only in soliciting orders for goods of the kind represented by the samples and these goods will be supplied direct from abroad;and (c) there is not more than one sample of each kind or quality in a shipment except that in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products that will be consumed or destroyed during demonstration, a shipment may consist of more than one sample of each kind or quality when the quantity and the manner in which they are packaged preclude their being used otherwise than as samples. If it is necessary, according to a customs officer, the samples may be made useless as merchandise by marking, tearing, perforating, gluing or other alteration, but not in such a manner as to destroy their usefulness as samples.". It sits under Chapter 99 (Special import provisions) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 9991.00.00?
Imports classified under HS code 9991.00.00 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 9991.00.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 9991.00.00 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 9991.00.00?
Yes. Imports of HS code 9991.00.00 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 9991.00.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 9991.00.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
Is this the right code for your product?
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Ask the AI chatPreferential Rates by Trade Agreement
20 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | 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 | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | Free |
| IT | Iceland Tariff | Free |
| 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 9991.00.00
Get a complete duty, tax, and fee calculation for HS code 9991.00.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 9991.00.00