Import duty / Chapter 27
16 headings and 43 tariff lines in section V; 36 lines clear duty-free under USMCA for North American origin goods. Each heading lists its lines with the published US and Canadian rates, verified October 2026.
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
4 lines · 4 USMCA-free
Lignite; whether or not agglomerated, excluding jet
2 lines · 2 USMCA-free
Peat; (including peat litter), whether or not agglomerated
1 line · 1 USMCA-free
Coke and semi-coke; of coal, lignite or peat, whether or not agglomerated; retort carbon
1 line · 1 USMCA-free
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
1 line · 1 USMCA-free
Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars
1 line · 1 USMCA-free
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
7 lines · 6 USMCA-free
Pitch and pitch coke; obtained from coal tar or from other mineral tars
2 lines · 2 USMCA-free
Petroleum oils and oils obtained from bituminous minerals; crude
1 line · 0 USMCA-free
Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils
5 lines · 1 USMCA-free
Petroleum gases and other gaseous hydrocarbons
7 lines · 7 USMCA-free
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, similar products obtained by synthesis, other processes; coloured or not
3 lines · 2 USMCA-free
Petroleum coke, petroleum bitumen; other residues of petroleum oils or oils obtained from bituminous minerals
4 lines · 4 USMCA-free
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
2 lines · 2 USMCA-free
Bituminous mixtures based on natural asphalt; on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (e.g. bituminous mastics, cut-backs)
1 line · 1 USMCA-free
Electrical energy
1 line · 1 USMCA-free
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
