HS Code 9801.10.30.00
Conveyances or containers of Chapters 86, 87, 88 or 89, engaged in the international commercial transportation of goods or passengers, including any ancillary equipment necessary to ensure the safety, security, containment and preservation of the goods or passengers. — Trailers and semi-trailers of subheading 8716.31 or 8716.39, on condition that they: (a) are registered and licensed in a foreign country and operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority; (b) leave from and return to the foreign country in the normal course of operation; (c) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the trailers or semi-trailers is delayed because: (i) of adverse weather conditions; (ii) the trailers or semi-trailers are being equipped, reconditioned, reconstructed, refurbished or repaired; (iii) the trailers or semi-trailers have a major equipment breakdown; (iv) the trailers or semi-trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or (v) the delivery of the goods to be loaded on or in the trailer or semi-trailer is delayed. The trailers and semi-trailers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the trailer or semi-trailer has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.
Unit of measure: -
Duty Rates by Trade Agreement
| Treatment | Agreement | Rate |
|---|---|---|
| MFN Default rate for WTO member countries without a preferential trade agreement with Canada. | Most-Favoured-Nation | Free |
| CCCT Preferential rate for goods from Commonwealth Caribbean countries (e.g., Jamaica, Trinidad and Tobago). | Commonwealth Caribbean Countries | Free |
| CEUT Preferential rate for goods originating in the European Union under the Comprehensive Economic and Trade Agreement. | Canada-EU (CETA) | Free |
| CIAT Preferential rate for goods originating in Israel or another CIFTA beneficiary under the Canada-Israel Free Trade Agreement. | Canada-Israel Agreement | Free |
| COLT Preferential rate for goods originating in Colombia under the Canada-Colombia Free Trade Agreement. | Colombia | Free |
| CPTPT Preferential rate for goods from CPTPP member countries (Japan, Vietnam, Malaysia, Singapore, Brunei, Chile, Peru, Australia, New Zealand, Mexico). | CPTPP | Free |
| CRT Preferential rate for goods originating in Costa Rica under the Canada-Costa Rica Free Trade Agreement. | Costa Rica | Free |
| CT Preferential rate for goods originating in Chile under the Canada-Chile Free Trade Agreement. | Chile | Free |
| GPT Preferential rate for goods from eligible developing countries under Canada's General Preferential Tariff. | General Preferential Tariff | Free |
| General Rate for countries that are not WTO members and have no trade agreement with Canada. Rarely applied. | General | Free |
| HNT Preferential rate for goods originating in Honduras under the Canada-Honduras Free Trade Agreement. | Honduras | Free |
| IT Preferential rate for goods originating in Iceland under the Canada-EFTA Free Trade Agreement. | Iceland (EFTA) | Free |
| JT Preferential rate for goods originating in Jordan under the Canada-Jordan Free Trade Agreement. | Jordan | Free |
| KRT Preferential rate for goods originating in South Korea under the Canada-Korea Free Trade Agreement. | Korea (CKFTA) | Free |
| LDCT Preferential rate for goods from UN-designated Least Developed Countries (e.g., Bangladesh, Cambodia). | Least Developed Country | Free |
| MXT Preferential rate for goods originating in Mexico under the Canada-United States-Mexico Agreement. | Mexico (CUSMA) | Free |
| NT Preferential rate for goods originating in Norway under the Canada-EFTA Free Trade Agreement. | Norway (EFTA) | Free |
| PAT Preferential rate for goods originating in Panama under the Canada-Panama Free Trade Agreement. | Panama | Free |
| PT Preferential rate for goods originating in Peru under CPTPP and the bilateral free trade agreement. | Peru (CPTPP/bilateral) | Free |
| SLT Preferential rate for goods originating in Switzerland or Liechtenstein under the Canada-EFTA Free Trade Agreement. | Switzerland-Liechtenstein (EFTA) | Free |
| UAT Preferential rate for goods originating in Ukraine under the Canada-Ukraine Free Trade Agreement. | Ukraine | Free |
| UKT Preferential rate for goods originating in the United Kingdom under the Canada-United Kingdom Trade Continuity Agreement. | United Kingdom (CUKTCA) | Free |
| UST Preferential rate for goods originating in the United States under the Canada-United States-Mexico Agreement. | United States (CUSMA) | Free |
Related Codes Under 98.01
Source: Canadian Customs Tariff T2026 , effective 2026-01-01. Published by CBSA.
Data refreshed March 26, 2026. Country treatments from CBSA. Provincial tax rates from CRA.
Disclaimer: This data is for informational purposes only. Tariff data is sourced from the CBSA Canadian Customs Tariff and may not reflect the most recent amendments. Always verify with CBSA or a licensed customs broker before making import decisions.