Canadian hotels, serviced apartments and condo developers can buy their furniture and joinery from Turkey as one package. Rovers prices every line with the Turkish partner factory that fits, sends shop drawings for approval, runs samples, follows production, inspects before packing, ships to Canada and installs on site. Canada bought USD 9.10 million of Turkish HS 9403 furniture in 2025 (UN Comtrade).
Duty by line (CBSA Customs Tariff 2026)
Turkey has no free trade agreement with Canada and is not on Canada’s General Preferential Tariff list, so Turkish goods pay the MFN rate. Canada splits several wooden furniture headings into “for domestic purposes” and “other”, and the rates differ.
| Tariff item | Description | MFN rate |
|---|---|---|
| 9403.50.00 | Wooden furniture of a kind used in the bedroom | 9.5% |
| 9403.60.10 | Other wooden furniture, for domestic purposes | 9.5% |
| 9403.60.90 | Other wooden furniture, other | Free |
| 9403.30.00 | Wooden office furniture | Free |
| 9403.40.00 | Wooden kitchen furniture | 9.5% |
| 9401.61.10 | Upholstered seats with wooden frames, for domestic purposes | 9.5% |
| 9401.61.90 | Upholstered seats with wooden frames, other | Free |
| 9404.21.00 | Mattresses of cellular rubber or plastics | 9.5% |
| 9403.91.00 | Wooden furniture parts | Free |
Which line a piece falls under is a classification question for the importer and its broker. It belongs on the quote per line, so the landed cost is known before the order.
The 25% cabinet and vanity surtax
Since 31 July 2026, a provisional safeguard surtax of 25% of the value for duty applies to wood cabinets and vanities “intended for permanent installation”, and to their subassemblies, for up to 200 days (CBSA Customs Notice 26-17). It covers tariff items 9403.40.00.10, 9403.60.10.31, 9403.60.10.39 and 9403.91.00.90. The Canadian International Trade Tribunal’s inquiry is due to conclude by 15 January 2027 (Department of Finance), and the rate after that depends on its finding.
| Question | Answer from the notice |
|---|---|
| Are goods from Turkey exempt? | No. Exemptions cover Canada, the US, Mexico, Chile, Israel and other CIFTA beneficiaries, and the developing countries in Schedule 2. Turkey is in none of these |
| Is freestanding furniture caught? | No. Freestanding furniture not designed for permanent installation in kitchens, bathrooms or closets is excluded |
| Are subassemblies caught? | Yes: frames, boxes, doors, drawers, back and end panels, and desks, shelves and tables built into the cabinet |
| Which imports? | Goods imported for commercial purposes |
For a hotel, that means built-in vanities, kitchenettes in suites and fitted closet units are the lines to check. Nightstands, desks and freestanding wardrobes fall under the freestanding exclusion.
GST and import set-up
GST is charged on the value for duty plus the customs duty (CBSA). The importer needs a CARM Client Portal account, a nine-digit business number and an import program (RM) account. A non-resident importer gets its business number from the Canada Revenue Agency.
Standards
| Item | Rule |
|---|---|
| Mattresses | Mattresses Regulations (SOR/2016-183): the cigarette combustion test to CAN/CGSB-4.2 No. 27.7-2023 |
| Upholstered furniture in Québec | The provincial stuffing permit and label law has been repealed; the federal Canada Consumer Product Safety Act and textile labelling rules still apply |
| Building fire rules | Set by the provincial building and fire codes and the project’s fire consultant |
Route and delivery
Furniture travels by container from a Turkish port to an east-coast port for Ontario, Québec and the Atlantic provinces, or to the west coast for British Columbia, then by rail or truck inland. Transit is quoted per sailing with the freight line. Rovers installs in Canada and hands rooms over floor by floor.
| Incoterm | Use |
|---|---|
| FCA or FOB Turkey | The buyer’s forwarder runs freight and clearance |
| CIF or CFR Canadian port | The buyer clears and trucks to site |
| DAP site | One delivered price; the buyer’s broker clears, pays duty, surtax and GST |
What to send us
Send the BOQ or drawings, the room-type counts, the province and city, the opening date, and a note of which lines are built-in (vanities, kitchenettes, fitted closets). The quote shows the tariff item and duty assumption per line.
- CBSA: Customs Tariff 2026 (T2026-2), Chapter 94 · accessed 2026-10-04
- CBSA: Customs Tariff 2026, list of countries and applicable tariff treatments (Turkey: MFN, no GPT) · accessed 2026-10-04
- CBSA Customs Notice 26-17: Certain Wood Cabinet and Vanity Goods Surtax Order (31 Jul 2026, updated 5 Aug 2026) · accessed 2026-10-04
- Department of Finance Canada: Canada imposes provisional safeguard tariff on imports of wood cabinets and vanities (31 Jul 2026; CITT inquiry to conclude by 15 Jan 2027) · accessed 2026-10-04
- CBSA: Guide to importing commercial goods, step 3, duties and taxes (GST on value plus duty; modified 17 Sep 2026) · accessed 2026-10-04
- CBSA: Guide to importing commercial goods, step 4, set up your business to import (CARM, BN9, RM account; modified 17 Sep 2026) · accessed 2026-10-04
- Justice Laws: Mattresses Regulations SOR/2016-183 (CAN/CGSB-4.2 No. 27.7-2023 cigarette test; current to 21 Sep 2026) · accessed 2026-10-04
- Québec Ministère de l'Économie: Québec statute on stuffing and upholstered and stuffed articles repealed (updated 21 Jan 2026) · accessed 2026-10-04
- UN Comtrade: Türkiye exports of HS 9403 to Canada, 2025 (USD 9.10m) · accessed 2026-10-04