Surgical Masks Import Duty & Landed Cost: Pakistan to Canada
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Canada.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
Importing Surgical Masks into Canada incurs a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in CAD. The total cost includes the CIF value, customs duty, and VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 5000.00 |
| Shipping | — | USD 800.00 |
| Insurance | — | USD 50.00 |
| CIF Value | — | USD 5850.00 |
| Customs Duty | 10.5% | USD 614.25 |
| VAT/GST | 20% | USD 1292.85 |
| Total Landed Cost | — | USD 7757.10 |
HS Code Classification for Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS code 6307.90 classifies Surgical Masks and other made-up articles of textile materials. This code is specific to Canada and is used for tariff purposes. Canada Border Services Agency enforces accurate HS code classification.
Why Misclassification Carries Risk in Canada
Misclassification of Surgical Masks can lead to Duty reassessment enforced by the Canada Border Services Agency. Accurate HS code classification is critical to avoid penalties.
Step-by-Step Guide: Importing Surgical Masks from Pakistan to Canada
Step 1: Verify Your HS Code & Product Description
Use the Canada tariff lookup tool to verify the HS code and product description for Surgical Masks. Binding tariff information may be available for certain products.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
A commercial invoice for Canada customs must include the seller's name, buyer's name, HS code, and CIF value in CAD.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imported from Pakistan to Canada. The Canada Border Services Agency accepts the ISO format.
Packing List & Shipping Documents
A bill of lading or airway bill is required for shipping Surgical Masks to Canada. The document must include the shipper's name, consignee's name, and cargo details.
Step 3: Calculate Your Landed Cost
The landed cost of Surgical Masks is calculated as: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in CAD.
Step 4: Submit to Canada Customs Authority
Canada Border Services Agency requires submission of the customs declaration through the Canada Customs Declaration System. Surgical Masks must comply with the Medical Devices Regulations under the Food and Drugs Act in Canada.
Step 5: Pay Duties & Clear Goods
Canada Border Services Agency accepts payment of duties through various methods, including online payment. The typical clearance timeline for Surgical Masks is a few days.
How to Legally Reduce Duty on Surgical Masks Imports into Canada
Applicable Free Trade Agreements in 2026
As of 2026, there is no bilateral Free Trade Agreement between Pakistan and Canada.
Duty Deferral Options: Bonded Warehouses & FTZs
The Customs Bonded Warehouse Program allows for duty deferral on Surgical Masks imported into Canada. This program enables importers to delay payment of duties until the goods are released from the warehouse.
Preferential Tariff Programs
Canada's General Preferential Tariff (GPT) may apply to Surgical Masks imported from Pakistan, but the tariff rate remains at 10.5%.
Canada Customs Compliance Rules for Surgical Masks
Canada Border Services Agency Requirements for Surgical Masks
The Canada Border Services Agency requires Health Canada authorization and ISO 13485 certification for Surgical Masks imported into Canada.
De Minimis Threshold
The de minimis threshold for Canada is 1500 CAD, below which no duties or taxes are payable. However, this threshold does not apply to Surgical Masks regulated by Health Canada.
Frequently Asked Questions About Surgical Masks Import Duty from Pakistan to Canada
What is the duty rate for Surgical Masks from Pakistan to Canada?
The duty rate for Surgical Masks imported from Pakistan to Canada is 10.5%. This rate applies to all Surgical Masks classified under HS code 6307.90.
What documents are required for importing Surgical Masks from Pakistan?
A commercial invoice, Certificate of Origin, and bill of lading or airway bill are required for importing Surgical Masks from Pakistan to Canada.
Is there a Free Trade Agreement between Pakistan and Canada for Surgical Masks?
As of 2026, there is no bilateral Free Trade Agreement between Pakistan and Canada that applies to Surgical Masks.
What are the penalties for non-compliance with Surgical Masks import regulations?
Non-compliance with Surgical Masks import regulations can result in duty reassessment and penalties enforced by the Canada Border Services Agency.
What is the typical clearance timeline for Surgical Masks imported from Pakistan?
The typical clearance timeline for Surgical Masks imported from Pakistan to Canada is a few days, depending on the complexity of the shipment and compliance with regulations.
Are Surgical Masks subject to any special regulations in Canada?
Surgical Masks are subject to the Medical Devices Regulations under the Food and Drugs Act in Canada, and require Health Canada authorization and ISO 13485 certification.