Mr. Crazy Old Mad Ebiker ("COME". All names changed to protect the guilty),
Thank you for your correspondence dated May 15, 2013.
In response to your enquiry, please review the following:
The Canadian Customs Tariff is based on the Harmonized Commodity Description and Coding System (HS). HS heading 87.11 provides for “motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars”. A bicycle with an integrated electric motor would be classified within this heading. HS subheadings 8711.10 through 8711.50 describe motorcycles and cycles that are fitted with various sizes of internal combustion piston engines. As it is fitted with an electric motor, the “ebike” would also be classified in the residual subheading 8711.90, “other”, and it is duty free under the Most Favoured Nation tariff treatment.
Amendments are made to the HS every five years through the World Customs Organization, with the next amendment scheduled for January 1, 2017. However, as there have been no difficulties in deciding the HS classification of “ebikes”, there are no plans to make any changes at the HS level.
While the Canada Border services Agency (CBSA) publishes and administers the Departmental Consolidation of the Customs Tariff, which is available on our website at: http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2013/menu-eng.html, the Department of Finance is the legal authority for the content.
The Department of Finance creates tariff items, a two-digit subdivision of the HS subheadings, when needed to assign rates of duty to specific goods. The Department of Finance added no further detail to the HS subheading, so the tariff item under which “ebikes” are classified is 8711.90.00.
Given that the rate of duty for the tariff item for “ebikes” is free, the Department of Finance may not see a need for a new tariff item to specifically describe “ebikes”. If you wish, they can be contacted by e-mail at: Tariff-Tarif@fin.gc.ca.
Statistics Canada subdivides tariff items to meet their need to collect statistics. No statistical breakouts have been made. As a result, the ten-digit tariff classification number for “ebikes” is 8711.90.00.00.
I understand your interest is that “ebikes” be more specifically identified in Canadian legislation. If Statistics Canada feel there is a need for specific statistics on the importations of “ebikes”, they might consider a request to create a new breakout. They can be contacted by e-mail at: Trade@statscan.gc.ca.
Thank you for contacting the Canada Border Services Agency.
Regards
CBSA
