Sawn Wood Import Duty & Landed Cost: United States to Canada
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Canada.
2026 Tariff & Cost Breakdown for Importing Sawn Wood
The total cost of importing sawn wood from the United States to Canada includes a 0% duty and a 0.05% VAT based on the CIF value in CAD. This means that for every $100 of sawn wood imported, the importer will pay $0.05 in VAT, with no duty applied.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 170.60 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 170.60 |
| Customs Duty | 0% | EUR 0.00 |
| VAT/GST | 0.05% | EUR 0.09 |
| Total Landed Cost | — | EUR 170.69 |
HS Code Classification for Sawn Wood
Primary HS Code: 4407.100000 — What It Covers
The HS code 4407.100000 covers sawn wood of various types, including lumber and timber. Accurate classification is critical to avoid issues with the Canada Border Services Agency.
Why Misclassification Carries Risk in Canada
Misclassifying sawn wood under the wrong HS code can result in incorrect duty and VAT payments, potentially leading to Administrative Monetary Penalty System (AMPS) penalties.
Step-by-Step Guide: Importing Sawn Wood from United States to Canada
Step 1: Verify Your HS Code & Product Description
Importers must verify the HS code and product description for their sawn wood to ensure compliance with Canada Border Services Agency requirements.
Step 2: Gather Required Import Documents
Required documents include a commercial invoice, certificate of origin, packing list, and shipping documents, as well as a Phytosanitary Certificate and ISPM 15 certification for sawn wood.
Commercial Invoice Requirements
A commercial invoice must include the HS code, product description, quantity, weight, and value of the sawn wood being imported.
Certificate of Origin
A certificate of origin is required to claim preferential tariff treatment under CUSMA or USMCA.
Packing List & Shipping Documents
A packing list and shipping documents must be prepared and submitted to the Canada Border Services Agency as part of the import process.
Step 3: Calculate Your Landed Cost
The landed cost is calculated by adding the CIF value to the duty (0%) and VAT (0.05%), resulting in a total cost in CAD: CIF + 0% + 0.05% = Total.
Step 4: Submit to Canada Customs Authority
Importers must submit their commercial invoice, certificate of origin, and other required documents to the Canada Border Services Agency for processing.
Step 5: Pay Duties & Clear Goods
After submitting the required documents, importers must pay any applicable duties and VAT, and clear their sawn wood through Canada Border Services Agency customs.
How to Legally Reduce Duty on Sawn Wood Imports into Canada
Applicable Free Trade Agreements in 2026
The CUSMA and USMCA agreements provide for reduced or eliminated tariffs on sawn wood imports from the United States.
Duty Deferral Options: Bonded Warehouses & FTZs
Importers can use the Customs Bonded Warehouse Program to defer duty payments on their sawn wood imports.
Preferential Tariff Programs
The Duty Relief Program and Drawback Program offer additional options for reducing or eliminating duty on sawn wood imports.
Canada Customs Compliance Rules for Sawn Wood
Canada Border Services Agency Requirements for Sawn Wood
The Canada Border Services Agency requires importers to report the heat treatment or other approved measures to kill pests in the sawn wood, as required by the Plant Protection Act.
De Minimis Threshold
The de minimis threshold for sawn wood imports is $1500 CAD, below which no duty or VAT is applied.
Frequently Asked Questions About Sawn Wood Import Duty from United States to Canada
What is the duty rate for sawn wood imported from the US?
The duty rate for sawn wood imported from the US is 0%. Additionally, a 0.05% VAT applies. The Canada Border Services Agency enforces these rates.
Do I need a Phytosanitary Certificate for sawn wood imports?
Yes, a Phytosanitary Certificate is required for sawn wood imports to ensure compliance with Canadian Food Inspection Agency regulations.
Can I use a bonded warehouse to store my sawn wood imports?
Yes, importers can use the Customs Bonded Warehouse Program to store their sawn wood imports and defer duty payments.
What is the de minimis threshold for sawn wood imports?
The de minimis threshold for sawn wood imports is $1500 CAD, below which no duty or VAT is applied.
Do I need to report heat treatment for sawn wood imports?
Yes, importers must report the heat treatment or other approved measures to kill pests in the sawn wood, as required by the Plant Protection Act and enforced by the Canada Border Services Agency.
Can I claim preferential tariff treatment under CUSMA or USMCA?
Yes, importers can claim preferential tariff treatment under CUSMA or USMCA for their sawn wood imports, which can reduce or eliminate tariffs.