Codeine Phosphate from United States
Codeine phosphate is the phosphate salt of codeine, a naturally occurring opium alkaloid used as an antitussive and mild analgesic. It is classifiable here because codeine is explicitly named in the tariff item, and Chapter 29 Note 5(C)(1) assigns salts of organic bases to the heading of the parent compound.
Duty Rate — United States → Canada
0%
Import Tips
• Obtain a Health Canada controlled substance import permit before shipping, as codeine is a Schedule I narcotic under the CDSA
• Clearly label the product with its chemical name and CAS number on all shipping documents
• Be prepared to provide a certificate of analysis to confirm purity and identity