| 9804.10.00 | 00 | 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. - Valued at not more than eight hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours. For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco. | - | Free | CCCT, LDCT |
| 9804.20.00 | 00 | 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. - Valued at not more than eight hundred dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days. For the purpose of this tariff item:(a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, if included in the baggage accompanying the person at the time of return to Canada; and(b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada. | - | Free | CCCT, LDCT |
| 9503.00 | | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. | | | |
| 9503.00.10 | | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages | NMB | 8% | CCCT, LDCT |
| 9503.00.10 | 10 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages - Tricycles | NMB | | |
| 9503.00.10 | 40 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages - Wagons | NMB | | |
| 9503.00.10 | 80 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages - Parts and accessories | - | | |
| 9503.00.10 | 90 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages - Other | NMB | | |
| 9503.00.90 | | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other | - | Free | CCCT, LDCT |
| 9503.00.90 | 11 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Dolls representing only human beings: - Whether or not dressed | - | | |
| 9503.00.90 | 18 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Dolls representing only human beings: - Parts and accessories | - | | |
| 9503.00.90 | 20 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Electric trains, including tracks, signals and other accessories therefor: - Electric trains, including tracks, signals and other accessories therefor | - | | |
| 9503.00.90 | 30 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Other reduced-size ("scale") model assembly kits, whether or not working models: - Reduced-size model assembly kits, whether or not working models | - | | |
| 9503.00.90 | 40 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Other construction sets and constructional toys: - Construction sets and constructional toys | - | | |
| 9503.00.90 | 51 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toys representing animals or non-human creatures: - Stuffed, plush-covered | - | | |
| 9503.00.90 | 52 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toys representing animals or non-human creatures: - Stuffed, other | - | | |
| 9503.00.90 | 53 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toys representing animals or non-human creatures: - Other, battery powered | - | | |
| 9503.00.90 | 58 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toys representing animals or non-human creatures: - Parts and accessories | - | | |
| 9503.00.90 | 59 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toys representing animals or non-human creatures: - Other | - | | |
| 9503.00.90 | 61 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toy musical instruments and apparatus: - Battery powered | - | | |
| 9503.00.90 | 69 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Toy musical instruments and apparatus: - Other | - | | |
| 9503.00.90 | 71 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Other toys, put up in sets or outfits: - Vehicle sets | - | | |
| 9503.00.90 | 78 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Other toys, put up in sets or outfits: - Parts and accessories | - | | |
| 9503.00.90 | 79 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Other toys, put up in sets or outfits: - Other | - | | |
| 9503.00.90 | 82 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. - Other - Other toys and models, incorporating a motor: - Vehicles, battery powered | - | | |
