Customs Tariff of Canada · tariff item · HS 4818.20
4818.20.00.20: Handkerchiefs or facial tissues
Handkerchiefs, facial tissues and paper towels
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
- 4818.20.00 Handkerchiefs, cleansing or facial tissues and towels
- 4818.20.00.20 Handkerchiefs or facial tissues
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
4818.20 Handkerchiefs, cleansing or facial tissues and towels
UK Free Third-country duty 3 tariff lines 
EU Free Third-country duty 3 tariff lines 
Türkiye Free Third-country duty 3 tariff lines 
USA Free General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 4818.20
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N340077 U.S. CBP
A country of origin and marking determination on various paper products
- N333041 U.S. CBP
A country of origin and marking determination of various paper products
- N329104 U.S. CBP
A country of origin determination of various paper products
- N285765 U.S. CBP
The tariff classification of an emergency beauty kit from China
- 600014079 HMRC
This product is facial tissues that can be used to clean. Grade A tissue (100% wood pulp) - FSC Plain white Tissues Sheet size: 200*200mm 3ply*10 sheets per wallet bag, Wallet size: 12X8X2CM
- 600012431 HMRC
These Facial Tissues come in a box 100 tissues offering you approximately. Each one has been manufactured from super soft 2ply tissue and is suitable for everything from mopping spills to wiping noses. The boxes have been redesigned with the bright and bold Union Jack - ideal for festivities and…
- 600012432 HMRC
XL Facial Tissues have a high level of absorbancy paired with a larger than normal dimension. The pebble box design uses neutral colours to blend in well with your existing decór and protects the tissues until required. An open slit along the top allows a single tissue to be removed at any given…
- 600012441 HMRC
The Facial Tissues 2 Ply 36 Pack have been manufactured from paper. They are provided in a cardboard box which has a perforated opening at the top. The tissues can be used from wiping your face to wiping up spills. They are high quality and soft. They are folded to allow single tissues to be…
12 rulings in total for this code
Legal notes
In the Customs Tariff of Canada, 4818.20.00.20 is one of 3 lines under subheading 4818.20, handkerchiefs, cleansing or facial tissues and towels.
The MFN tariff rate is free, and quantities are declared in KGM.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Mexico duty is 25%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
Canada imported goods of subheading 4818.20 worth US$369m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 4818.20.00.20?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 4818.20 as a whole, the largest supplier in 2024 was the United States (US$351m), followed by China.
Typical products
Everyday names, not part of the legal text.