Canadian Oil Sands Crude (Western Canadian Select) from Mexico
Western Canadian Select (WCS) is a heavy crude oil blend derived from oil sands in Alberta, with an API gravity of approximately 20-22 degrees. It is a petroleum oil obtained from bituminous minerals in its crude state, falling squarely under tariff item 2709.00.00. Its heavier nature and high asphaltene content require specialized refining processes.
Duty Rate — Mexico → Canada
Import Tips
• Ensure the crude oil is classified as crude (not refined) and provide a certificate of analysis showing API gravity and sulfur content to support the classification
• Verify that the shipment meets Canadian environmental regulations for transport of heavy crude, including proper spill response plans
• Consult the CBSA's tariff classification advice service for binding rulings if uncertain about the product's status