This Notice is available in its entirety on the Canada Border Services Agency website
The purpose of this Customs Notice is to help inform the commercial importing community of the tariff classification number and other potentially useful information for the importation of certain medical supplies.
The value for duty of medical supplies should be based on the price paid by the importer or, if not available, such as a donation, a value that can be attributed based on the best available information in Canada (e.g. based on web-based pricing that a Canadian importer would pay for these goods).
Please note that medical supplies required for an emergency may qualify for duty and tax relief upon importation, see Customs Notice 20-08, Imported Goods for Emergency Use in Response to COVID-19 for further information.
At this time, CBSA is requesting that importers add the term ‘URGENT – COVID-19’ for goods description in release information submitted to the CBSA for all medical devices being imported to Canada.
A list of medical supplies for COVID-19 based on HS codes provided by the World Customs Organization has been identified by tariff classification under Canada’s Customs Tariff and is available in CN 20-12.