---
title: "9804.40.00.00 – Valued at not more than two hundred…: Canada tariff & duty rate"
description: "HS 9804.40.00.00 Valued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence…"
canonical: "https://www.adhocs.ca/hs-codes/9804.40.00.00"
last_updated: 2026-09-24
---

# 9804.40.00.00 Valued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours. For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.

## Where it sits in the tariff

- [98](https://www.adhocs.ca/hs-codes/98) Special classification provisions - non-commercial
- [9804](https://www.adhocs.ca/hs-codes/9804) Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada

## Rate, agencies and charges

- **MFN:** free

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | Free |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | Free |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| General Preferential Tariff (GPT) | Free |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Canada-Israel Agreement Tariff (CIAT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Costa Rica Tariff (Canada-Costa Rica FTA) (CRT) | Free |
| Iceland Tariff (IT) | Free |
| Norway Tariff (NT) | Free |
| Switzerland-Liechtenstein Tariff (SLT) | Free |
| Peru Tariff (Canada-Peru FTA) (PT) | Free |
| Colombia Tariff (Canada-Colombia FTA) (COLT) | Free |
| Jordan Tariff (Canada-Jordan FTA) (JT) | Free |
| Panama Tariff (Canada-Panama FTA) (PAT) | Free |
| Honduras Tariff (Canada-Honduras FTA) (HNT) | Free |
| Korea Tariff (Canada-Korea FTA) (KRT) | Free |
| Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Tariff (CEUT) | Free |
| Ukraine Tariff (Canada-Ukraine FTA) (UAT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| United Kingdom Tariff (UKT) | Free |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | Free |

Rates as of 2026-09-24. [Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).

The page's duty calculator prices the duty and GST for a value and a country of origin, with each tariff treatment the origin can claim.