Customs Tariff Updated to HS 2022

Summary#

• The Order Amending the Schedule to the Customs Tariff (Harmonized System, 2022) (SOR/2021‑198) updates Canada’s tariff schedule so it matches the new international commodity codes in the Harmonized System (HS, 2022).
• The order is technical (it reorganizes and renames many tariff items) and comes into force on January 1, 2022; it does not change duty rates.

What it does#

• Brings Canada’s tariff numbering and descriptions into line with changes adopted by the World Customs Organization for the HS 2022 edition.
• Makes many technical edits across the tariff schedule, for example:
  • Adds new headings or clarifies descriptions for products such as edible insects, yogurt definitions, types of mushrooms and truffles, and more precise fish and seafood categories.
  • Creates or updates headings for newer technologies and products, including flat-panel displays, light‑emitting diodes (LEDs) and LED modules, unmanned aircraft (drones), electronic cigarettes and other vaping/nicotine products, and electrical/electronic waste and scrap.
  • Revises wording and notes across many chapters so similar goods are classified consistently (food, fats and oils, textiles, metals, machinery, chemicals, wood products, etc.).
• Some new tariff entries include staged start dates for trade-preference schedules (the order mainly takes effect January 1, 2022, but some tariff items have later effective dates such as January 1, 2023 and staged reductions through January 1, 2028).
• The order is administrative and rate‑neutral: it changes classification and descriptions but not the tariff rates themselves.

Who's affected#

• Businesses that import or export goods — especially traders, customs brokers and freight handlers — will notice the new codes and descriptions.
• Industries with products specifically mentioned are most likely to see practical effects: food processors and seafood exporters, edible‑insect producers, olive‑oil and fats/oils sectors, tobacco and vaping product suppliers, electronics and flat‑panel display makers, LED and lighting manufacturers, drone sellers, medical and biotech suppliers (vaccines, cell therapy materials), and companies dealing with electronic waste.
• The Canada Border Services Agency and other trade and statistics agencies will use the new codes for customs processing and trade data.
• For many other people and sectors the change will be invisible, unless they import/export items that get reclassified.

Why it matters#

• Using the international HS codes keeps Canada aligned with other trading partners. That alignment reduces confusion at the border and helps customs and businesses classify goods the same way across countries.
• For importers and exporters, reclassification can affect paperwork, electronic systems, and how products are listed on invoices and shipping documents. Early notice helps firms update their systems before the change date.
• Because the order does not change duty rates, it avoids sudden cost changes at the border; its main effect is on classification, trade statistics and administrative processes.
• The Canada Border Services Agency will administer the changes and inform the trading community so businesses can adapt.