This memorandum outlines how tariff item 9898.00.00 of the Customs Tariff, the Criminal Code, the Firearms Act, and the Export and Import Permits Act relate to the importing and exporting of firearms, firearm parts, weapons, devices, and certain types of ammunition.

The Government of Canada is committed to effective firearms and weapons control that maintains the highest standards of public safety. Firearms and weapons are high-risk commodities that can impact the safety, security and welfare of Canadians. It is the policy of the Canada Border Services Agency (CBSA) to control the flow of firearms, weapons and other devices, and to ensure compliance by all stakeholders with existing laws, regulations and orders. It is the CBSA’s intention to interdict the illegal and unjustified crossing of firearms and weapons across the border, while streamlining the process for low-risk and law-abiding persons travelling for legitimate purposes and with the required documentation.

Source: https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html