Morphine Sulfate from Mexico
Morphine sulfate is the sulfate salt of morphine, the principal alkaloid of opium, used for severe pain management. It is classifiable under this tariff item because morphine is explicitly named, and Chapter 29 Note 5(C)(1) assigns salts of organic bases to the heading of the parent compound.
Duty Rate — Mexico → Canada
0%
Import Tips
• Obtain a Health Canada controlled substance import permit, as morphine is a Schedule I narcotic under the CDSA
• Ensure the commercial invoice specifies morphine sulfate with its exact concentration
• Be ready to present the permit and product details to CBSA upon arrival