---
title: How classification under Chapter 99 of Canada’s Customs Tariff works
description: Chapter 99 of Canada's Customs Tariff provides duty relief for certain commercial imports. Find out what it is, when it’s applied, and how to claim it.
image: https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg
---
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# How classification under Chapter 99 of Canada’s Customs Tariff works
Trade Update: April 20,2026
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How classification under Chapter 99 of Canada’s Customs Tariff works
3:35
Chapter 99 contains special commercial classification provisions, which may provide relief from customs duties for qualifying goods.
**Chapter 99** of Canada's Customs Tariff works differently from ordinary [tariff classification](https://blog.coleintl.com/import-foundations/how-tariff-classification-works-in-canada).
It contains special commercial provisions that can reduce or eliminate [customs duties](https://blog.coleintl.com/import-foundations/understanding-canadian-import-duties-and-taxes) for qualifying goods.
Because eligibility often depends on conditions that may only be fulfilled or confirmed after importation, Chapter 99 claims require careful review and supporting records.
In this article, we explain what Chapter 99 is, when its provisions apply, and how to claim relief under an eligible tariff item.
## **What is Chapter 99 of Canada’s Customs Tariff?**
[Chapter 99](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch99-eng.html) is the chapter of Canada’s Customs Tariff that includes special classification provisions for commercial goods, depending on ***how they are used*** or ***why they qualify***.
It does not replace classification under Chapters 1 to 97. Instead, goods must first be classified under the ordinary tariff schedule, and only then can a Chapter 99 provision apply if its conditions are met.
The relief available under Chapter 99 depends on the wording of the specific tariff item and any applicable regulations or orders.
## **When do the Chapter 99 provisions apply?**
A Chapter 99 provision can apply only after your goods have been classified under a tariff item in Chapters 1 to 97 and only if the conditions of the Chapter 99 tariff item (and any applicable regulations or orders) have been met.
If those requirements are satisfied, the goods may be entitled to the Most-Favoured-Nation ([MFN](https://blog.coleintl.com/import-foundations/what-is-the-most-favoured-nation-mfn-tariff-rate-in-canada)) Tariff or a [preferential tariff rate](https://blog.coleintl.com/import-foundations/how-to-claim-preferential-tariff-treatment-with-a-certificate-of-origin) of customs duty under Chapter 99, depending on the tariff treatment that applies to their [country of origin](https://blog.coleintl.com/import-foundations/what-country-of-origin-means-and-how-its-determined).
If goods appear to qualify under both Chapter 98 and Chapter 99, they must be classified in Chapter 98.
Also, Chapter 99 is not subject to the rule of specificity in General Interpretative Rule 3(a). This means a Chapter 99 provision can apply even when a heading in Chapters 1 to 97 describes the goods more specifically.
## **How to claim a Chapter 99 provision**
When [claiming the benefits of a conditional relief tariff item](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html#5) in Chapter 99 on the Commercial Accounting Declaration ([CAD](https://blog.coleintl.com/import-foundations/how-to-account-for-your-imports-using-the-commercial-accounting-declaration-cad)), you must enter the 10-digit classification number from Chapters 1 to 97 in the **Classification Number field** and select the applicable Chapter 99 tariff item in the **Tariff Code field**.
In cases where the Chapter 99 claim is conditional, the Canada Border Services Agency (CBSA) allows importers to [claim the relief at the time of accounting](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.pdf) if:
1. The goods are described by the tariff item,
2. The goods are capable of meeting the relief conditions, and
3. The importer has a reasonable expectation that those conditions will be met.
If the claim depends on how the goods will be used after importation, you are also subject to the relevant record-keeping requirements under the [Imported Goods Records Regulations](https://laws.justice.gc.ca/eng/regulations/SOR-86-1011/page-1.html).
And, as the [importer of record](https://blog.coleintl.com/import-foundations/what-it-means-to-be-the-importer-of-record-in-canada), you must be able to support the claim if the CBSA later reviews or verifies it.
**At Cole International, we offer [trade consulting](https://www.coleintl.com/services/trade-consulting/) and [customs brokerage](https://www.coleintl.com/canadian-customs-brokerage/) services to help Canadian importers classify their goods correctly and identify opportunities for duty relief.**
**Reach out to one of [our trade professionals](https://www.coleintl.com/contact-us) to find out if Chapter 99 of Canada's Customs Tariff applies to your imports.**
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