Verified tariff evidence · HS 950300
Toys import duty in Canada
The exact HS 950300 national lines in this evidence set show a base MFN rate of 0% to 8%. The detailed destination code and product description decide which line applies.
Tariff snapshot checked 20 June 2026; source and line details are shown below.
The short answer
- Base MFN duty
- 0% to 8%
- National tariff lines found
- 2 exact-HS6 lines
- Import tax input
- 5% — Federal GST component on imported goods.
- Tariff source
- CBSA Customs Tariff (2026)
This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.
National tariff lines under HS 950300
Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.
| National code | Official description | MFN rate |
|---|---|---|
9503.00.10 | Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages | 8% |
9503.00.90 | Other | 0% |
Classification checks for toys
HS 950300 is a broad six-digit toys provision. National tariff lines divide dolls, construction sets, wheeled toys, puzzles, models and many other products, so the detailed product description matters.
- What type of toy is it?
- Is it a set containing several articles?
- Do age, safety or material rules affect import requirements?
Worked import-cost example
This illustration uses CA$1,000.00 of goods, CA$75.00 shipping and CA$25.00 insurance. The illustration uses goods, shipping and insurance as a conservative planning customs value.
| Scenario | Rate | Duty | Import tax | Illustrative total |
|---|---|---|---|---|
| Lowest evidenced line | 0% | CA$0.00 | CA$55.00 | CA$1,155.00 |
| Highest evidenced line | 8% | CA$88.00 | CA$59.40 | CA$1,247.40 |
Tax limitation: The federal 5% GST component is shown. The combined GST/HST/PST/QST result depends on the province or territory.
Change the shipment values or origin
The estimator can compare the base line with any imported preference or trade-measure evidence.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: loading duty data.
VAT/GST basis: loading VAT/GST data
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Evidence and official sources
- Classification and base MFN tariff CBSA Customs Tariff
Exact HS 950300 rows; reference year 2026.
- Import tax CRA GST/HST rates
Federal GST component on imported goods.
Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after
that date, so check it again before placing an order or making a declaration.
Compare another destination or product
Same product
- Toys duty in United Kingdom: 0% to 4%
- Toys duty in United States: 0%
- Toys duty in European Union: 0% to 4.7%
- Toys duty in Australia: 0% to 5%