Epoxy-Lined 160L Steel Drum from United States
A 160-litre steel drum with an epoxy lining for food-grade oils or varnishes. Imported empty and without mechanical or thermal equipment, it falls under tariff item 7310.10.00, as the lining does not constitute mechanical equipment and the capacity is between 50 and 300 litres.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• The epoxy lining is acceptable under this tariff item, as it is not mechanical or thermal equipment
• Ensure the drum is empty and free of any valves, mixers, or heating elements
• Declare the lining material to the CBSA, as it may affect other regulatory requirements for food-grade use