Customs Tariff
(S.C. 1997, c. 36)
(as amended up to January 1, 2019)
Assented to 1997-12-08
An Act respecting the imposition of duties of customs and other charges, to give
effect to the International Convention on the Harmonized Commodity Description and
Coding System, to provide relief against the imposition of certain duties of customs
or other charges, to provide for other related matters and to amend or repeal certain
Acts in consequence thereof
Her Majesty, by and with the advice and consent of the Senate and House of
Commons of Canada, enacts as follows:
Short Title
Short title
1 This Act may be cited as the Customs Tariff.
PART 1
Interpretation and General
Interpretation
Definitions
2 (1) The definitions in this subsection apply in this Act.
Canada–Chile Free Trade Agreement has the same meaning as Agreement
in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation
Act.(Accord de libre-échange Canada — Chili)
Canada–Colombia Free Trade Agreement has the same meaning as Agreement
in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act.
(Accord de libre-échange Canada–Colombie)
Canada — Costa Rica Free Trade Agreement has the same meaning as
Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement
Implementation Act; (Accord de libre-échange Canada — Costa Rica)
Canada–EFTA Free Trade Agreement has the same meaning as Agreement in
subsection 2(1) of the Canada–EFTA Agreement Implementation Act. (Accord de
libre-échange Canada–AELÉ)
Canada–European Union Comprehensive Economic and Trade Agreement has
the same meaning as Agreement in section 2 of the Canada–European Union
Comprehensive Economic and Trade Agreement Implementation Act. (Accord
économique et commercial global entre le Canada et l’Union européenne)
Canada–Honduras Free Trade Agreement has the same meaning as Agreement
in section 2 of the Canada–Honduras Economic Growth and Prosperity Act. (Accord
de libre-échange Canada-Honduras)
Canada–Israel Free Trade Agreement has the same meaning as Agreement in
subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act.
(Accord de libre-échange Canada — Israël)
Canada–Jordan Free Trade Agreement has the same meaning as Agreement in
section 2 of the Canada–Jordan Economic Growth and Prosperity Act. (Accord de
libre-échange Canada-Jordanie)
Canada–Korea Free Trade Agreement has the same meaning as Agreement in
section 2 of the Canada–Korea Economic Growth and Prosperity Act. (Accord de
libre-échange Canada-Corée)
Canada–Panama Free Trade Agreement has the same meaning as Agreement in
section 2 of the Canada–Panama Economic Growth and Prosperity Act. (Accord de
libre-échange Canada-Panama)
Canada–Peru Free Trade Agreement has the same meaning as Agreement in
section 2 of the Canada–Peru Free Trade Agreement Implementation Act. (Accord
de libre-échange Canada-Pérou)
Canada–Ukraine Free Trade Agreement has the same meaning as Agreement in
section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act.
(Accord de libre-échange Canada–Ukraine)
Canada–United States Free Trade Agreement has the same meaning as
Agreement in subsection 2(1) of the Canada–United States Free Trade Agreement
Implementation Act. (Accord de libre-échange Canada — États-Unis)
Chile means the land, maritime, and air space under the sovereignty of Chile and
the exclusive economic zone and the continental shelf over which it exercises
sovereign rights and jurisdiction in accordance with its domestic law and international
law. (Chili)
Colombia means the land territory, both continental and insular, the air space and
the maritime areas over which the Republic of Colombia exercises sovereignty, or
sovereign rights or jurisdiction, in accordance with its domestic law and international
law. (Colombie)
Comprehensive and Progressive Agreement for Trans-Pacific Partnership has
the meaning assigned by the definition Agreement in section 2 of the Comprehensive
and Progressive Agreement for Trans-Pacific Partnership Implementation Act.
(Accord de partenariat transpacifique global et progressiste)
Costa Rica means the territory and air space, and the maritime areas, including the
seabed and subsoil adjacent to the outer limit of the territorial sea, over which it
exercises, in accordance with international law and its domestic law, sovereign rights
with respect to the natural resources of such areas; (Costa Rica)
country, unless the context otherwise requires, includes an external or dependent
territory of a country and any other prescribed territory. (pays)
CPTPP country means a party to the Comprehensive and Progressive Agreement
for Trans-Pacific Partnership. (pays PTPGP)
CPTPP tariff means any of the following tariff treatments:
(a) the Comprehensive and Progressive Trans-Pacific Partnership Tariff;
(b) the Comprehensive and Progressive Australia Tariff;
(c) the Comprehensive and Progressive Brunei Tariff;
(d) the Comprehensive and Progressive Chile Tariff;
(e) the Comprehensive and Progressive Japan Tariff;
(f) the Comprehensive and Progressive Malaysia Tariff;
(g) the Comprehensive and Progressive Mexico Tariff;
(h) the Comprehensive and Progressive New Zealand Tariff;
(i) the Comprehensive and Progressive Peru Tariff;
(j) the Comprehensive and Progressive Singapore Tariff; and
(k) the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP)
customs duty, except for the purposes of Part 3, other than sections 82 and 122,
means a duty imposed under section 20. (droits de douane)
EU country or other CETA beneficiary has the meaning assigned by regulation.
(pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)
final rate means the rate of customs duty that applies after the application of all
reductions provided for under this Act, other than reductions related to rounding or to
the elimination of rates of less than two per cent. (taux final)
for use in, wherever it appears in a tariff item, in respect of goods classified in the
tariff item, means that the goods must be wrought or incorporated into, or attached
to, other goods referred to in that tariff item. (devant servir dans ou devant servir à)
free trade partner means
(a) a NAFTA country;
(b) Chile; or
(c) Israel or another CIFTA beneficiary. (partenaire de libre-échange)
“F” Staging List means the List of Intermediate and Final Rates for Tariff Items of
the “F” Staging Category set out in the schedule. (tableau des échelonnements)
heading, in respect of goods, means a description in the List of Tariff Provisions
accompanied by a four-digit number and includes all subheadings or tariff items the
first four digits of which correspond to that number. (position)
Honduras means the land, maritime areas, and air space under the sovereignty of
the Republic of Honduras and the exclusive economic zone and the continental shelf
within which it exercises sovereign rights and jurisdiction in accordance with its
domestic law and international law. (Honduras)
Iceland means
(a) the land territory, air space, internal waters and territorial sea of Iceland; and
(b) the exclusive economic zone and continental shelf of Iceland. (Islande)
imported from Israel or another CIFTA beneficiary has the meaning assigned by
regulation. (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)
initial rate means the rate of customs duty that applies before any reductions are
made under this Act. (taux initial)
Israel or another CIFTA beneficiary has the meaning assigned by regulation.
(Israël ou autre bénéficiaire de l’ALÉCI)
Jordan means the land territory, the air space and the internal waters and territorial
sea over which the Hashemite Kingdom of Jordan exercises sovereignty. (Jordanie)
Korea means the land, maritime areas and air space under the sovereignty of the
Republic of Korea, and those maritime areas, including the seabed and subsoil
adjacent to and beyond the outer limit of the territorial seas, over which the Republic
of Korea may exercise sovereign rights or jurisdiction in accordance with
international law and its domestic law. (Corée)
Liechtenstein means the land territory and air space of Liechtenstein.
(Liechtenstein)
List of Countries means the List of Countries and Applicable Tariff Treatments set
out in the schedule. (tableau des traitements tarifaires)
List of Tariff Provisions means the List of Tariff Provisions set out in the schedule.
(liste des dispositions tarifaires)
Mexico means
(a) the states of the Federation and the Federal District;
(b) the islands, including the reefs and keys, in adjacent seas;
(c) the islands of Guadalupe and Revillagigedo situated in the Pacific Ocean;
(d) the continental shelf and the submarine shelf of such islands, keys and reefs;
(e) the waters of the territorial sea, in accordance with international law, and its
interior maritime waters;
(f) the space located above the national territory, in accordance with international
law; and
(g) any areas beyond the territorial seas of Mexico within which, in accordance
with international law, including the United Nations Convention on the Law of the
Sea, and its domestic law, Mexico may exercise rights in respect of the seabed
and subsoil and the natural resources thereof. (Mexique)
Minister means the Minister of Finance. (ministre)
NAFTA country means a party to the North American Free Trade Agreement.
(pays ALÉNA)
North American Free Trade Agreement has the same meaning as Agreement in
subsection 2(1) of the North American Free Trade Agreement Implementation Act.
(Accord de libre-échange nord-américain)
Norway means
(a) the land territory, air space, internal waters and territorial sea of Norway; and
(b) the exclusive economic zone and continental shelf of Norway. (Norvège)
Panama means the land, maritime areas, and air space under the sovereignty of the
Republic of Panama and the exclusive economic zone and the continental shelf
within which it exercises sovereign rights and jurisdiction in accordance with its
domestic law and international law. (Panama)
Peru means the mainland territory, the islands, the maritime zones and the air
space above them, over which the Republic of Peru exercises sovereignty, or
sovereign rights and jurisdiction, in accordance with its domestic law and
international law. (Pérou)
prescribed means
(a) in respect of a form, the information to be provided on or with a form, or the
manner of filing a form, prescribed by the Minister of Public Safety and
Emergency Preparedness; and
(b) in any other case, prescribed by regulation or determined in accordance with
rules prescribed by regulation. (Version anglaise seulement)
regulation means a regulation made under this Act. (règlement)
serious injury means, in relation to domestic producers of like or directly
competitive goods, a significant overall impairment in the position of the domestic
producers. (dommage grave)
specific rate means a rate expressed in dollars or cents per unit of measure. (taux
spécifique)
specified rate means the rate of interest, expressed as a percentage per year,
equal to six per cent per year plus the prescribed rate. (taux déterminé)
subheading, in respect of goods, means a description in the List of Tariff Provisions
accompanied by a six-digit number and includes all tariff items the first six digits of
which correspond to that number. (sous-position)
Switzerland means the land territory and air space of Switzerland. (Suisse)
tariff item means a description of goods in the List of Tariff Provisions and the rates
of customs duty and the accompanying eight-digit number in that List and, if
applicable, in the “F” Staging List. (numéro tarifaire)
tariff rate quota means a limitation on the quantity of goods that are entitled to a
specified tariff treatment that may be imported in a specified period. (contingent
tarifaire)
threat of serious injury means serious injury that, on the basis of facts, and not
merely of allegation, conjecture or remote possibility, is clearly imminent. (menace
de dommage grave)
Ukraine means
(a) the land territory, air space, internal waters and territorial sea of Ukraine;
(b) the exclusive economic zone of Ukraine, as determined by its domestic law,
consistent with Part V of UNCLOS; and
(c) the continental shelf of Ukraine, as determined by its domestic law, consistent
with Part VI of UNCLOS. (Ukraine)
UNCLOS means the United Nations Convention on the Law of the Sea, done at
Montego Bay on December 10, 1982. (CNUDM)
United States means
(a) the customs territory of the United States, including the 50 states of the United
States, the District of Columbia and Puerto Rico;
(b) the foreign trade zones located in the United States and Puerto Rico; and
(c) any areas beyond the territorial sea of the United States within which the
United States may exercise rights in respect of the seabed and subsoil and the
natural resources thereof, in accordance with its domestic laws and international
law. (États-Unis)
World Trade Organization Agreement has the same meaning as Agreement in
subsection 2(1) of the World Trade Organization Agreement Implementation Act.
(Accord sur l’Organisation mondiale du commerce)
Territories
(2) A territory prescribed by regulation for the purposes of the definition country in
subsection (1) is not, by virtue of being so prescribed, recognized as a country for
purposes other than this Act.
1997, c. 36, s. 2; 2001, c. 28, s. 31; 2005, c. 38, ss. 143(E), 145; 2009, c. 6, s. 30, c. 16, s. 36; 2010,
c. 4, s. 30; 2012, c. 18, s. 32, c. 26, s. 38; 2014, c. 14, s. 39, c. 28, s. 43; 2015, c. 3, s. 64; 2017, c. 6,
s. 95, c. 8, s. 33; 2018, c. 23, s. 40.
Elements of the List of Tariff Provisions
3 The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.
Words and expressions in Act
4 Unless otherwise provided, words and expressions used in this Act and defined in
subsection 2(1) of the Customs Act have the same meaning as in that subsection.
Goods imported from certain countries
5 For the purposes of this Act, goods are imported from one of the following
countries if they are shipped directly to Canada from that country:
a NAFTA country
Chile
Colombia
Costa Rica
Iceland
Jordan
Korea
Liechtenstein
Norway
Panama
Peru
Switzerland
1997, c. 36, s. 5; 2001, c. 28, s. 32; 2009, c. 6, s. 31, c. 16, ss. 37, 56; 2010, c. 4, s. 31; 2011, c. 24,
s. 111; 2012, c. 18, s. 33, c. 26, ss. 39, 62; 2014, c. 28, s. 44.
Percentage rates
6 For the purposes of this Act, if a rate of customs duty is expressed as a percentage
or includes a percentage, the customs duties imposed shall be calculated in
accordance with section 44 of the Customs Act.
Weight of goods
7 For the purposes of this Act, if a rate of customs duty is based in whole or in part
on the weight of goods, the customs duties imposed on the goods are, unless
otherwise provided, to be calculated on the basis of the net weight of the goods.
General
Restriction of Canadian waters
8 For greater certainty, a regulation made under subsection 2(2) of the Customs Act
applies so as to temporarily restrict, for the purposes of this Act, the extent of
Canadian waters, including the inland waters.
Delegation of powers
9 The Minister of Public Safety and Emergency Preparedness may authorize an
officer or agent or a class of officers or agents to exercise powers or perform duties
of that Minister under this Act.
1997, c. 36, s. 9; 2005, c. 38, ss. 142, 145.
Classification of goods in the List of Tariff Provisions
10 (1) Subject to subsection (2), the classification of imported goods under a tariff
item shall, unless otherwise provided, be determined in accordance with the General
Rules for the Interpretation of the Harmonized System and the Canadian Rules set
out in the schedule.
Classification of “within access commitment” goods
(2) Goods shall not be classified under a tariff item that contains the phrase “within
access commitment” unless the goods are imported under the authority of a permit
issued under section 8.3 of the Export and Import Permits Act and in compliance with
the conditions of the permit.
Interpretation
11 In interpreting the headings and subheadings, regard shall be had to the
Compendium of Classification Opinions to the Harmonized Commodity Description
and Coding System and the Explanatory Notes to the Harmonized Commodity
Description and Coding System, published by the Customs Co-operation Council
(also known as the World Customs Organization), as amended from time to time.
Administration and enforcement
12 The provisions of the Customs Act apply, with such modifications as the
circumstances require, in respect of the administration and enforcement of this Act
and the regulations, and for the purposes thereof, a contravention of this Act or the
regulations or a failure to comply with a condition to which relief or a remission,
drawback or refund under Part 3 is subject or to which classification under a tariff
item is subject is deemed to be a contravention of the Customs Act.
Amendment of Schedule
Amendment — List of Tariff Provisions
13 The Minister may, by order, amend the List of Tariff Provisions to change a tariff
item number or a description of goods in a tariff item, or to add, repeal or replace a
tariff item, if the amendment does not affect the rate of customs duty applicable to
those goods.
1997, c. 36, s. 13; 2011, c. 24, s. 112.
Amendment of List of Tariff Provisions
14 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule, other than tariff item No. 9898.00.00 or 9899.00.00, to
give effect to
(a) an amendment to the Harmonized Commodity Description and Coding
System or to any advice on the interpretation of that System approved by the
Customs Co-operation Council (also known as the World Customs Organization);
(b) a modification to an agreement or arrangement relating to international trade
to which the Government of Canada is a party; or
(c) an arrangement or commitment that extends the benefits of an agreement
relating to international trade to which the Government of Canada is a party.
Reciprocal reductions
(2) The Governor in Council may, on the recommendation of the Minister, by order,
amend the schedule to reduce a rate of customs duty on goods imported from a
country, and to make consequential amendments,
(a) by way of compensation for concessions granted by the country or any other
country, subject to any conditions set out in the order;
(b) as may be required by Canada’s international obligations, subject to any
conditions set out in the order; and
(c) by way of compensation for any action taken under any of the following
provisions:
(i) subsection 55(1),
(ii) section 60,
(iii) subsection 63(1),
(iv) subsection 69(2),
(v) subsection 70(2),
(vi) subsection 71(2),
(vii) subsection 71.01(1),
(viii) subsection 71.1(2),
(ix) subsection 71.41(1),
(x) subsection 71.5(1),
(xi) subsection 71.6(1),
(xii) subsection 72(2),
(xiii) subsection 73(1),
(xiv) subsection 74(1),
(xv) subsection 74(2),
(xvi) subsection 75(1),
(xvii) subsection 76(1),
(xviii) subsection 77(1),
(xix) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
Order may be retroactive
(3) An order made under subsection (2) may, if it so provides, be retroactive and
have effect in respect of a period before it is made that begins after the coming into
force of this section.
1997, c. 36, s. 14; 2001, c. 28, s. 33; 2009, c. 16, ss. 38, 56; 2010, c. 4, s. 32; 2011, c. 24, s. 113;
2012, c. 18, ss. 34, 44, c. 26, ss. 40, 61 to 63; 2014, c. 14, s. 40, c. 28, s. 45; 2017, c. 8, s. 34; 2018, c.
23, s. 41.
List of Countries
15 (1) The Minister may, by order, amend the List of Countries to reflect a change in
the name of a country set out in that List.
Effect
(2) An amendment under subsection (1) does not affect the tariff treatments
indicated for the country in respect of which the change is made.
1997, c. 36, s. 15; 2011, c. 24, s. 114.
PART 2
Customs Duties
DIVISION 1
Origin of Goods
Rules of Origin
Meaning of originate
16 (1) Subject to any regulations made under subsection (2), for the purposes of this
Act, goods originate in a country if the whole of the value of the goods is produced in
that country.
Rules of origin regulations
(2) The Governor in Council may, on the recommendation of the Minister, make
regulations
(a) respecting the origin of goods, including regulations
(i) deeming goods, the whole or a portion of which is produced outside a
country, to originate in that country for the purposes of this Act or any other
Act of Parliament, subject to such conditions as are specified in the
regulations,
(ii) deeming goods, the whole or a portion of which is produced within a
geographic area of a country, not to originate in that country for the purposes
of this Act or any other Act of Parliament and not to be entitled to the
preferential tariff treatment otherwise applicable under this Act, subject to
such conditions as are specified in the regulations, and
(iii) for determining when goods originate in a country for the purposes of this
Act or any other Act of Parliament; and
(b) for determining when goods are entitled to a tariff treatment under this Act.
Definition of geographic area
(2.1) In subsections (2) and 49.1(4), geographic area means any area specified by
the Minister of Public Safety and Emergency Preparedness after consultation with
the Minister for International Trade.
Application of rules of origin regulations
(3) For the purpose of implementing the Agreement on Rules of Origin in Annex 1A
of the World Trade Organization Agreement and any annex added to it under Article
9 of that Agreement, regulations made under subsection (2) may, if they so provide,
prevail over any other regulations to the extent of any inconsistency.
Uniform regulations
(4) The Governor in Council may, on the recommendation of the Minister, make
regulations for the uniform interpretation, application and administration of
(a) Chapters Three and Four of the North American Free Trade Agreement and
any other matters agreed on from time to time by the parties to that Agreement
for the purposes of that Agreement;
(b) Chapters C and D of the Canada–Chile Free Trade Agreement and any other
matters agreed on from time to time by the parties to that Agreement for the
purposes of that Agreement; and
(c) Chapters III and IV of the Canada — Costa Rica Free Trade Agreement and
any other matters agreed on from time to time by the parties to that Agreement
for the purposes of that Agreement.
1997, c. 36, s. 16; 2001, c. 28, s. 34; 2005, c. 38, ss. 142, 145.
Direct Shipment and Transhipment
Direct shipment
17 (1) For the purposes of this Act, goods are shipped directly to Canada from
another country when the goods are conveyed to Canada from that other country on
a through bill of lading to a consignee in Canada.
Regulations
(2) The Governor in Council may, on the recommendation of the Minister, make
regulations deeming goods that were not conveyed to Canada from another country
on a through bill of lading to a consignee in Canada to have been shipped directly to
Canada from that other country, subject to such conditions as may be set out in the
regulations.
Transhipment
18 (1) Notwithstanding section 17, for the purposes of this Act, if goods that are
exported to Canada from a country have been transhipped in an intermediate
country, the goods are deemed not to have been shipped directly to Canada from the
first-mentioned country if
(a) the goods do not remain under customs transit control in the intermediate
country;
(b) the goods undergo an operation in the intermediate country other than
unloading, reloading or splitting up of loads, or any other operation required to
keep the goods in good condition;
(c) the goods enter into trade or consumption in the intermediate country; or
(d) the goods remain in temporary storage, under any conditions as may be
prescribed, in the intermediate country for a period exceeding the prescribed
period.
Regulations
(2) The Governor in Council, on the recommendation of the Minister of Public Safety
and Emergency Preparedness, may make regulations prescribing conditions and a
period for the purposes of paragraph (1)(d).
1997, c. 36, s. 18; 2005, c. 38, ss. 142, 145.
Marking of Goods
Regulations requiring marking
19 (1) The Governor in Council may, on the recommendation of the Minister, make
regulations
(a) requiring imported goods of any description or class, including a description or
class specified in terms of the use of the goods, to be marked, in accordance with
regulations made under subsection (2), so as to indicate their country or
geographic area of origin; and
(b) for determining the country or geographic area of origin of imported goods for
marking purposes.
Regulations prescribing marking requirements
(2) The Minister of Public Safety and Emergency Preparedness may make
regulations for the purpose of the administration of this section, including regulations
prescribing
(a) the manner in which imported goods must be marked and any conditions
applicable to the marking of the goods; and
(b) when imported goods must be marked, including whether they must be
marked before or after importation, and any conditions applicable to the time of
marking.
Applicability of regulations
(3) Regulations made under this section may apply generally or be limited to
particular countries or geographic areas defined in the regulations.
1997, c. 36, s. 19; 2005, c. 38, ss. 142, 145.
DIVISION 2
Imposition of Customs Duties
General
Imposition of customs duty
20 (1) Unless otherwise indicated in Chapter 98 or 99 of the List of Tariff Provisions,
in addition to any other duties imposed under this Act or any other Act of Parliament
relating to customs, there shall be levied on all goods set out in the List of Tariff
Provisions, at the time those goods are imported, and paid in accordance with the
Customs Act, a customs duty at the rates set out in that List, the “F” Staging List or
section 29 that are applicable to those goods.
Value for duty of Canadian goods returned
(2) For the purposes of section 44 of the Customs Act, the value for duty of goods
that have been taken out of Canada and are subsequently returned to Canada is the
value of the goods at the time of the subsequent return if
(a) the goods were repaired outside Canada;
(b) equipment was added to the goods outside Canada; or
(c) work was done outside Canada on the goods.
Definitions
21 The definitions in this section apply in sections 21.1 to 21.3.
beer or malt liquor means beer or malt liquor, within the meaning of section 4 of
the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under
that heading or tariff item or with the container in which it is imported. (bière ou
liqueur de malt)
bulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)
excise warehouse has the same meaning as in section 2 of the Excise Act, 2001.
(entrepôt d’accise)
excise warehouse licensee has the same meaning as in section 2 of the Excise
Act, 2001. (exploitant agréé d’entrepôt d’accise)
licensed user has the same meaning as in section 2 of the Excise Act, 2001.
(utilisateur agréé)
packaged has the same meaning as in section 2 of the Excise Act, 2001. (emballé)
specified premises has the same meaning as in section 2 of the Excise Act, 2001.
(local déterminé)
spirits means spirits, as defined in section 2 of the Excise Act, 2001,
(a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No.
2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32,
2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22,
2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that
tariff item or with the container in which they are imported;
(a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03,
that are classified under that heading or with the container in which they are
imported; or
(b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11,
2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or
with the container in which they are imported. (spiritueux)
wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04,
22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49,
2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30,
2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or
2206.00.93, that is classified under that heading or with the container in which it is
imported. (vin)
1997, c. 36, s. 21; 2001, c. 16, s. 3; 2002, c. 22, ss. 346, 412; 2003, c. 15, s. 45; 2007, c. 18, s. 142;
2008, c. 28, s. 70; 2018, c. 27, s. 69.
Additional duty on bulk spirits
21.1 (1) In addition to any other duties imposed under this Act or any other Act of
Parliament relating to customs, there is levied on bulk spirits, at the time they are
imported, an additional duty equal to the duty that would be imposed on the spirits
under section 122 of the Excise Act, 2001 if the spirits had been produced in
Canada.
Duty payable under Excise Act, 2001
(2) The duty levied on bulk spirits shall be paid and collected under the Excise Act,
2001, and interest and penalties shall be imposed, calculated, paid and collected
under that Act, as if the duty were duty imposed on the spirits under that Act, and, for
those purposes, that Act applies with any modifications that the circumstances
require.
Limitation
(3) Despite subsection (2) and the Excise Act, 2001, the person who is liable for duty
imposed under subsection (1) in respect of bulk spirits that have not been released
under the Customs Act is the person who is liable to pay duties under the Customs
Act.
2002, c. 22, s. 346.
Additional duty on packaged spirits
21.2 (1) In addition to any other duties imposed under this Act or any other Act of
Parliament relating to customs, there is levied on packaged spirits, at the time they
are imported, and paid in accordance with the Customs Act, an additional duty equal
to the duty that would be imposed on them under section 122 or 123 of the Excise
Act, 2001 if they had been produced and packaged in Canada.
Additional duty on packaged wine
(2) In addition to any other duties imposed under this Act or any other Act of
Parliament relating to customs, there is levied on packaged wine, at the time it is
imported, and paid in accordance with the Customs Act, an additional duty equal to
the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it
had been packaged in Canada.
Goods entered into warehouse or premises
(3) If, immediately after being released under the Customs Act, packaged spirits or
wine is entered into the excise warehouse of the excise warehouse licensee or the
specified premises of the licensed user who imported the spirits or wine, the duty
levied on the spirits or wine under subsection (1) or (2) shall be paid and collected
under the Excise Act, 2001. Interest and penalties shall be imposed, calculated, paid
and collected under the Excise Act, 2001 as if the duty were imposed under that Act,
and, for those purposes, that Act applies with any modifications that the
circumstances require.
2002, c. 22, s. 346.
Additional duty on beer
21.3 In addition to any other duties imposed under this Act or any other Act of
Parliament relating to customs, there is levied on beer or malt liquor, at the time it is
imported, and paid in accordance with the Customs Act, an additional duty equal to
the duty that would be levied on it under section 170 of the Excise Act if it had been
manufactured or produced in Canada.
2002, c. 22, s. 346.
Other duties
22 In addition to the duties imposed under this Act or any other Act of Parliament
relating to customs, there shall be levied on imported goods, at the time of their
importation, and paid in accordance with the Customs Act, a duty comprised of any
surtax or temporary duty imposed under Division 4 of this Part.
Special Classification
Goods of Chapter 99
23 Goods of Chapter 99 of the List of Tariff Provisions are entitled to the rate of
customs duty set out for those goods in the column entitled “Most-Favoured-Nation
Tariff” or “Preferential Tariff” in that Chapter, according to the tariff treatment
applicable to their country of origin.
DIVISION 3
Tariff Treatments
General
Conditions
24 (1) Unless otherwise provided in an order made under subsection (2) or otherwise
specified in a tariff item, goods are entitled to a tariff treatment, other than the
General Tariff, under this Act only if
(a) proof of origin of the goods is given in accordance with the Customs Act; and
(b) the goods are entitled to that tariff treatment in accordance with regulations
made under section 16 or an order made under any of the following provisions:
(i) paragraph 31(1)(a),
(ii) paragraph 34(1)(a),
(iii) paragraph 38(1)(a),
(iv) paragraph 42(1)(a),
(v) subsection 45(13),
(vi) section 48,
(vii) subsection 49.01(8),
(viii) section 49.2,
(ix) subsection 49.5(8),
(x) subsection 49.6(8).
Exemption
(2) The Governor in Council may, on the recommendation of the Minister, by order,
exempt goods entitled to a tariff treatment other than the General Tariff from any
condition set out in subsection (1), on such conditions as may be specified in the
order.
1997, c. 36, s. 24; 2001, c. 28, s. 35; 2009, c. 16, s. 39; 2010, c. 4, s. 33; 2011, c. 24, s. 115; 2014,
c. 14, s. 41.
Most favourable tariff
25 If, under this Act, goods are entitled to both the Most-Favoured-Nation Tariff and
another Tariff and the amount of customs duty imposed under the Most-Favoured-
Nation Tariff is lower than the amount imposed under the other Tariff, the rate of
customs duty under the Most-Favoured-Nation Tariff applies to those goods in lieu of
the rate under the other Tariff.
Goods in transit
26 An order made under paragraph 31(1)(b), 34(1)(b), 38(1)(b) or 42(1)(b) may
provide that goods that are in transit to Canada at the time the order comes into
force are entitled to the tariff treatment that was applicable to those goods
immediately before that time.
Abbreviations
27 The following abbreviations, as defined below, apply in the schedule.
AUT refers to the Australia Tariff. (TAU)
CCCT refers to the Commonwealth Caribbean Countries Tariff. (TPAC)
CEUT refers to the Canada–European Union Tariff. (TCUE)
CIAT refers to the Canada–Israel Agreement Tariff. (TACI)
COLT refers to the Colombia Tariff. (TCOL)
CPAUT refers to the Comprehensive and Progressive Australia Tariff. (TAUGP)
CPBNT refers to the Comprehensive and Progressive Brunei Tariff. (TBNGP)
CPCLT refers to the Comprehensive and Progressive Chile Tariff. (TCLGP)
CPJPT refers to the Comprehensive and Progressive Japan Tariff. (TJPGP)
CPMXT refers to the Comprehensive and Progressive Mexico Tariff. (TMXGP)
CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. (TMYGP)
CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. (TNZGP)
CPPET refers to the Comprehensive and Progressive Peru Tariff. (TPEGP)
CPSGT refers to the Comprehensive and Progressive Singapore Tariff. (TSGGP)
CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership
Tariff. (TPTGP)
CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. (TVNGP)
CRT refers to the Costa Rica Tariff. (TCR)
CT refers to the Chile Tariff. (TC)
GPT refers to the General Preferential Tariff. (TPG)
HNT refers to the Honduras Tariff. (THN)
IT refers to the Iceland Tariff. (TI)
JT refers to the Jordan Tariff. (TJ)
KRT refers to the Korea Tariff. (TKR)
LDCT refers to the Least Developed Country Tariff. (TPMD)
MFN refers to the Most-Favoured-Nation Tariff. (NPF)
MT refers to the Mexico Tariff. (TM)
MUST refers to the Mexico–United States Tariff. (TMÉU)
NT refers to the Norway Tariff. (TN)
NZT refers to the New Zealand Tariff. (TNZ)
PAT refers to the Panama Tariff. (TPA)
PT refers to the Peru Tariff. (TP)
SLT refers to the Switzerland–Liechtenstein Tariff. (TSL)
UAT refers to the Ukraine Tariff. (TUA)
UST refers to the United States Tariff. (TÉU)
1997, c. 36, s. 27; 2001, c. 28, s. 36; 2009, c. 6, s. 32, c. 16, ss. 40, 56; 2010, c. 4, s. 34; 2011, c. 24,
s. 116; 2012, c. 18, ss. 35, 44, c. 26, ss. 41, 61 to 63; 2014, c. 14, s. 42, c. 28, s. 46; 2017, c. 6, s. 96,
c. 8, s. 35; 2018, c. 23, s. 42.
If rate not specified
28 The symbol “N/A”, if it is set out in the column entitled “Most-Favoured-Nation
Tariff” in the List of Tariff Provisions, or in the column entitled “Preferential Tariff” in
that List in combination with an abbreviation designating a preferential tariff treatment
of a tariff item, indicates that that tariff treatment does not apply to that tariff item.
General Tariff
Application of General Tariff
29 (1) A General Tariff rate of customs duty of 35% applies to
(a) goods that originate in a country that is not set out in the List of Countries;
(b) goods that originate in a country set out in the List of Countries and that fail to
meet the conditions for entitlement to any other tariff treatments provided for
under this Act; and
(c) goods to which the General Tariff applies under paragraph 31(1)(b) or any
regulation or order made under this Act.
Exception
(2) Notwithstanding subsection (1), goods referred to in that subsection are subject
to the Most-Favoured-Nation Tariff rate of customs duty in respect of those goods if
(a) that rate is, or is equivalent to, more than 35%; or
(b) a Note or Supplementary Note to a Chapter of the List of Tariff Provisions or a
tariff item so provides.
Most-Favoured-Nation Tariff
Application of MFN Tariff
30 (1) Subject to section 24 and any order made under section 31, goods that
originate in a country set out in the List of Countries are entitled to the Most-
Favoured-Nation Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of
Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the
Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the
final rate.
Staging for MFN Tariff
(3) If “B”, “C”, “D” or “E” is set out in the column entitled “Most-Favoured-Nation
Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-
Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that
applies to those goods is the initial rate, reduced
(a) if “B” is set out,
(i) effective on January 1, 1999, by one half of the difference between the
initial rate and the final rate, and
(ii) effective on January 1, 2000, to the final rate;
(b) if “C” is set out,
(i) effective on August 1, 1998, by one third of the difference between the
initial rate and the final rate,
(ii) effective on August 1, 1999, by two thirds of the difference between the
initial rate and the final rate, and
(iii) effective on August 1, 2000, to the final rate;
(c) if “D” is set out,
(i) effective on January 1, 1999, by one quarter of the difference between the
initial rate and the final rate,
(ii) effective on January 1, 2000, by one half of the difference between the
initial rate and the final rate,
(iii) effective on January 1, 2001, by three quarters of the difference between
the initial rate and the final rate, and
(iv) effective on January 1, 2002, to the final rate; and
(d) if “E” is set out,
(i) effective on January 1, 1999, by one sixth of the difference between the
initial rate and the final rate,
(ii) effective on January 1, 2000, by one third of the difference between the
initial rate and the final rate,
(iii) effective on January 1, 2001, by one half of the difference between the
initial rate and the final rate,
(iv) effective on January 1, 2002, by two thirds of the difference between the
initial rate and the final rate,
(v) effective on January 1, 2003, by five sixths of the difference between the
initial rate and the final rate, and
(vi) effective on January 1, 2004, to the final rate.
“F” staging for MFN Tariff
(4) If “F” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of
Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the
Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the
initial rate, reduced as provided in the “F” Staging List.
“G” staging for MFN Tariff
(5) If “G” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of
Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the
Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the
initial rate, reduced, effective January 1, 1999, to the final rate.
Rounding percentage rates
(6) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded to the
nearest one-tenth of one per cent or, if the resulting percentage is equidistant from
two one-tenths of one percent, to the higher of them.
Rounding of rates other than 0.5 per cent
(7) If, for any goods other than motor vehicles of tariff item No. 8701.20.00, heading
No. 87.02, 87.03, 87.04 or 87.05, and chassis therefor of heading No. 87.06, a
reduction under any of subsections (3) to (5) or a rounding of rates under subsection
(6) results in a rate of customs duty that includes a fraction of one per cent other than
0.5, the resulting percentage shall be rounded down to the nearest percentage that
divides evenly by 0.5.
Elimination of rates of less than two per cent
(8) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that
is a percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
Rounding specific rates
(9) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that
includes a specific rate that includes a fraction of one cent and the final rate
(a) is or includes a specific rate, the specific rate component of the reduced rate
shall be rounded
(i) if the final rate is or includes a specific rate expressed in cents to two
decimal places, to the nearest one-hundredth of a cent or, if the specific rate
component of the reduced rate is equidistant from two one-hundredths of a
cent, to the higher of them,
(ii) if the final rate is or includes a specific rate expressed in cents to one
decimal place, to the nearest one-tenth of a cent or, if the specific rate
component of the reduced rate is equidistant from two one-tenths of a cent, to
the higher of them, and
(iii) in any other case, to the nearest cent or, if the specific rate component of
the reduced rate is equidistant from two cents, to the higher of them; or
(b) is “Free” or does not include a specific rate, the specific rate component of the
reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except
that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read
as references to the initial rate.
Extension or withdrawal of entitlement
31 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to
(a) extend entitlement to the Most-Favoured-Nation Tariff to any goods that
originate in a country to which the General Tariff applies;
(b) withdraw entitlement to the Most-Favoured-Nation Tariff from any goods that
originate in a country that is entitled to that Tariff and make those goods subject
to the General Tariff; and
(c) indicate, to the extent required, the tariff treatment of the country to which the
order applies.
Contents of order
(2) An order made under subsection (1) must
(a) specify the date on which the order becomes effective;
(b) if the order partially extends entitlement to the Most-Favoured-Nation Tariff,
indicate the goods to which entitlement to that Tariff is extended; and
(c) if the order partially withdraws entitlement to the Most-Favoured-Nation Tariff,
indicate the goods that are made subject to the General Tariff.
1997, c. 36, s. 31; 2011, c. 24, s. 117.
Approval by Parliament
32 (1) An order made under paragraph 31(1)(b) the period of which is longer than
180 days ceases to have effect on the one hundred and eightieth day after the day
on which it becomes effective or, if Parliament is not then sitting, the fifteenth day
thereafter that Parliament is sitting unless, not later than that day, the order is
approved by a resolution adopted by both Houses of Parliament.
Meaning of sitting day
(2) For the purposes of subsection (1), a day on which either House of Parliament
sits is deemed to be a sitting day.
Rates restored
(3) If an order referred to in subsection (1) ceases to have effect under that
subsection, entitlement to the Most-Favoured-Nation Tariff withdrawn by the order
shall be restored.
General Preferential Tariff
Application of GPT
33 (1) Subject to sections 24 and 35 and any order made under section 34, goods
that originate in a country set out in the List of Countries as a beneficiary of the
General Preferential Tariff are entitled to the General Preferential Tariff rates of
customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “GPT” in relation to goods entitled to the
General Preferential Tariff, the General Preferential Tariff rate of customs duty that
applies to those goods is the final rate.
“F” staging for GPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “GPT” in relation to goods entitled to the
General Preferential Tariff, the General Preferential Tariff rate of customs duty that
applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
“J” staging for GPT
(4) If “J” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “GPT” in relation to goods entitled to the
General Preferential Tariff, the General Preferential Tariff rate of customs duty that
applies to those goods is the initial rate, reduced by one percentage point on January
1 of each year after 1998, until the difference between the reduced rate and the final
rate is less than one percentage point, at which time the final rate applies.
Rounding amounts
(5) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates less than two per cent
(6) If a reduction under subsection (3) or (4) in respect of goods other than motor
vehicles of tariff item No. 8703.21.10 or 8705.20.00 results in a rate of customs duty
that is a percentage of less than two per cent, the rate shall be further reduced to
“Free” immediately.
Extension and withdrawal of entitlement
34 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to
(a) extend entitlement to the General Preferential Tariff to any goods that
originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in
the opinion of the Governor in Council, that country is a developing country;
(b) withdraw entitlement to the General Preferential Tariff from any goods that
originate in a country that is a beneficiary of that Tariff; and
(c) reduce a rate of customs duty set out following the abbreviation “GPT” in the
column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F”
Staging List.
Content of order
(2) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the General Preferential
Tariff, indicate the goods to which entitlement to that Tariff is extended;
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply; and
(d) must, if the order wholly or partially withdraws entitlement to the General
Preferential Tariff, indicate the goods to which the Most-Favoured-Nation Tariff
applies as a consequence.
1997, c. 36, s. 34; 2011, c. 24, s. 118.
Application of tariff rate quota
35 (1) The Governor in Council may, on the recommendation of the Minister, by
order, apply a tariff rate quota in respect of goods imported from one or more
countries entitled to the General Preferential Tariff for a period specified in the order.
Tariff treatment if tariff rate quota exceeded
(2) Goods imported in excess of a tariff rate quota applied by an order made under
subsection (1) are subject to the tariff treatment that would be applicable to those
goods if they were not entitled to the General Preferential Tariff.
Expiry date
36 Sections 33 to 35 cease to have effect on December 31, 2024 or on any earlier
date that may be fixed by order of the Governor in Council.
1997, c. 36, s. 36; 2004, c. 13, s. 1; 2013, c. 33, s. 62.
Least Developed Country Tariff
Application of LDCT
37 (1) Subject to sections 24 and 39 and any order made under section 38, goods
that originate in a country set out in the List of Countries as a beneficiary of the Least
Developed Country Tariff are entitled to the Least Developed Country Tariff rates of
customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least
Developed Country Tariff, the Least Developed Country Tariff rate of customs duty
that applies to those goods is the final rate.
“F” staging for LDCT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least
Developed Country Tariff, the Least Developed Country Tariff rate of customs duty
that applies to those goods is the initial rate, reduced as provided in the “F” Staging
List.
Extension or withdrawal of entitlement
38 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to
(a) extend entitlement to the Least Developed Country Tariff to any goods that
originate in a country that is a beneficiary of the General Preferential Tariff, if, in
the opinion of the Governor in Council, that country is a least developed country;
(b) withdraw entitlement to the Least Developed Country Tariff from any goods
that originate in a country that is a beneficiary of that Tariff; and
(c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the
column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F”
Staging List.
Contents of order
(2) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Least Developed Country
Tariff, indicate the goods to which that Tariff is extended;
(c) may exempt the goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply; and
(d) must, if the order wholly or partially withdraws entitlement to the Least
Developed Country Tariff, indicate the goods to which the General Preferential
Tariff applies as a consequence.
1997, c. 36, s. 38; 2011, c. 24, s. 119.
Application of tariff rate quota
39 (1) The Governor in Council may, on the recommendation of the Minister, by
order, apply a tariff rate quota in respect of goods imported from one or more
countries entitled to the Least Developed Country Tariff for a period specified in the
order.
Tariff treatment if tariff rate quota exceeded
(2) Goods imported in excess of a tariff rate quota applied under an order under
subsection (1) are subject to the tariff treatment that would be applicable to those
goods if they were not entitled to the Least Developed Country Tariff.
Expiry date
40 Sections 37 to 39 cease to have effect on December 31, 2024 or on any earlier
date that may be fixed by order of the Governor in Council.
1997, c. 36, s. 40; 2004, c. 13, s. 2; 2013, c. 33, s. 63.
Commonwealth Caribbean Countries Tariff
Application of CCCT
41 (1) Subject to sections 24 and 43 and any order made under section 42, goods
that originate in a country set out in the List of Countries as a beneficiary of the
Commonwealth Caribbean Countries Tariff are entitled to the Commonwealth
Caribbean Countries Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CCCT” in relation to goods entitled to the
Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries
Tariff rate of customs duty that applies to those goods is the final rate.
“F” staging for CCCT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CCCT” in relation to goods entitled to the
Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries
Tariff rate of customs duty that applies to those goods is the initial rate, reduced as
provided in the “F” Staging List.
Extension or withdrawal of entitlement
42 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to
(a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any
goods that originate in a country that is a beneficiary of that Tariff;
(b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from
any goods that originate in a country that is a beneficiary of that Tariff; and
(c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the
column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F”
Staging List.
Contents of order
(2) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order extends or wholly or partially withdraws entitlement to the
Commonwealth Caribbean Countries Tariff, indicate the goods to which the order
applies; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
1997, c. 36, s. 42; 2011, c. 24, s. 120.
Application of tariff rate quota
43 (1) The Governor in Council may, on the recommendation of the Minister, by
order, apply a tariff rate quota in respect of goods imported from one or more
countries entitled to the Commonwealth Caribbean Countries Tariff for a period
specified in the order.
Tariff treatment if tariff rate quota exceeded
(2) Goods imported in excess of a tariff rate quota applied by an order made under
subsection (1) are subject to the tariff treatment that would be applicable to those
goods if they were not entitled to the Commonwealth Caribbean Countries Tariff.
Australia Tariff and New Zealand Tariff
Application of AUT
44 (1) Subject to section 24, goods that originate in Australia are entitled to the
Australia Tariff rates of customs duty.
Application of NZT
(2) Subject to section 24, goods that originate in New Zealand are entitled to the New
Zealand Tariff rates of customs duty.
“A” final rate
(3) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to
the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of
customs duty that applies to those goods under that Tariff is the final rate.
Staging for AUT and NZT
(4) If “B” or “E” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to
the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of
customs duty that applies to those goods under that Tariff is the initial rate, reduced
(a) if “B” is set out
(i) effective on January 1, 1999, by one half of the difference between the
initial rate and the final rate, and
(ii) effective on January 1, 2000, to the final rate; and
(b) if “E” is set out
(i) effective on January 1, 1999, by one sixth of the difference between the
initial rate and the final rate,
(ii) effective on January 1, 2000, by one third of the difference between the
initial rate and the final rate,
(iii) effective on January 1, 2001, by one half of the difference between the
initial rate and the final rate,
(iv) effective on January 1, 2002, by two thirds of the difference between the
initial rate and the final rate,
(v) effective on January 1, 2003, by five sixths of the difference between the
initial rate and the final rate, and
(vi) effective on January 1, 2004, to the final rate.
“F” staging for AUT and NZT
(5) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to
the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of
customs duty that applies to those goods under that Tariff is the initial rate, reduced
as provided in the “F” Staging List.
Rounding percentage rates
(6) If a reduction under subsection (4) or (5) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded to the
nearest one-tenth of one per cent or, if the resulting percentage is equidistant from
two one-tenths of one per cent, to the higher of them.
Rounding percentage rates
(7) If a reduction under subsection (4) or (5) or a rounding of rates under subsection
(6) results in a rate of customs duty that includes a fraction of one per cent other than
0.5, the resulting percentage shall be rounded down to the nearest percentage that
divides evenly by 0.5.
Rounding specific rates
(8) If a reduction under subsection (4) or (5) results in a rate of customs duty that
includes a specific rate that includes a fraction of one cent and the final rate
(a) is or includes a specific rate, the specific rate component of the reduced rate
shall be rounded
(i) if the final rate is or includes a specific rate expressed in cents to two
decimal places, to the nearest one-hundredth of a cent or, if the specific rate
component of the reduced rate is equidistant from two one-hundredths of a
cent, to the higher of them,
(ii) if the final rate is or includes a specific rate expressed in cents to one
decimal place, to the nearest one-tenth of a cent or, if the specific rate
component of the reduced rate is equidistant from two one-tenths of a cent, to
the higher of them, and
(iii) in any other case, to the nearest cent or, if the specific rate component of
the reduced rate is equidistant from two cents, to the higher of them; or
(b) is “Free” or does not include a specific rate, the specific rate component of the
reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except
that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read
as references to the initial rate.
United States Tariff, Mexico Tariff and Mexico–United States Tariff
Application of UST
45 (1) Subject to section 24, goods that are entitled to the United States Tariff are
entitled to the United States Tariff rates of customs duty.
“A” final rate for UST
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “UST” in relation to goods entitled to the United
States Tariff, the United States Tariff rate of customs duty that applies to those
goods is the final rate of “Free”.
Application of MT
(3) Subject to section 24, goods that are entitled to the Mexico Tariff are entitled to
the Mexico Tariff rates of customs duty.
Application of MUST
(4) Subject to section 24, goods that are entitled to the Mexico–United States Tariff
are entitled to the Mexico–United States Tariff rates of customs duty.
“A” final rate for MT and MUST
(5) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to
the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of
customs duty that applies to those goods under that Tariff is the final rate of “Free”.
“A1” final rate for MT
(6) If “A1” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “MT” in relation to goods of heading No. 17.01
or tariff item No. 1806.10.10 that are entitled to the Mexico Tariff, the Mexico Tariff
rate of customs duty that applies to those goods is the final rate.
“B1” staging for MT
(7) If “B1” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “MT” in relation to goods of heading No. 17.02
or tariff item No. 2106.90.21 that are entitled to the Mexico Tariff, the Mexico Tariff
rate of customs duty that applies to those goods is the initial rate, reduced
(a) effective on January 1, 1999, by one half of the difference between the initial
rate and the final rate; and
(b) effective on January 1, 2000, to the final rate.
“F” staging for MT and MUST
(8) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to
the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of
customs duty that applies to those goods under that Tariff is the initial rate, reduced
as provided in the “F” Staging List to the final rate.
Staging for MT and MUST
(9) If “G”, “H” or “I” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods
entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be,
the rate of customs duty that applies to those goods under that Tariff is the initial
rate, reduced
(a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;
(b) if “H” is set out,
(i) effective on January 1, 1999, to four fifths of the initial rate,
(ii) effective on January 1, 2000, to three fifths of the initial rate, and
(iii) effective on January 1, 2001, to the final rate of “Free”; and
(c) if “I” is set out,
(i) effective on January 1, 1999, to four fifths of the initial rate,
(ii) effective on January 1, 2000, to three fifths of the initial rate,
(iii) effective on January 1, 2001, to two fifths of the initial rate,
(iv) effective on January 1, 2002, to one fifth of the initial rate, and
(v) effective on January 1, 2003, to the final rate of “Free”.
Rounding amounts
(10) If a reduction under subsection (8) or (9) in respect of goods other than motor
vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05 results in a rate of
customs duty that includes a fraction of one per cent other than 0.5, the resulting
percentage shall be rounded down to the nearest percentage that divides evenly by
0.5.
Elimination of rates of less than two per cent
(11) If a reduction under subsection (8) or (9) in respect of goods other than motor
vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05 results in a rate of
customs duty that is a percentage of less than two per cent, the rate shall be further
reduced to “Free” immediately.
Rounding specific rates
(12) If a reduction under subsection (7), (8) or (9) results in a specific rate of customs
duty that includes a fraction of one-tenth of a cent, the rate shall be rounded down to
the nearest one-tenth of a cent.
Extension of United States Tariff and Mexico Tariff
(13) Notwithstanding any other provision of this Act, for the purpose of giving effect
to Appendix 6 of Annex 300-B of Chapter Three of the North American Free Trade
Agreement, the Minister may, by order, amend the schedule to extend entitlement to
the United States Tariff or the Mexico Tariff to any imported goods under such
conditions as may be specified in the order.
Chile Tariff
Application of CT
46 (1) Subject to section 24, goods that originate in Chile are entitled to the Chile
Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CT” in relation to goods entitled to the Chile
Tariff, the Chile Tariff rate of customs duty that applies to those goods is the final rate
of “Free”.
“F” staging for CT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CT” in relation to goods entitled to the Chile
Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial
rate, reduced as provided in the “F” Staging List.
Staging for CT
(4) If “G”, “K”, “K1”, “D1”, “I”, “I1” or “L” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to
goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to
those goods is the initial rate, reduced
(a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;
(b) if “K” is set out,
(i) effective on January 1, 1999, to four fifths of the initial rate,
(ii) effective on January 1, 2000, to three fifths of the initial rate, and
(iii) effective on January 1, 2001, to the final rate of “Free”;
(c) if “K1” is set out,
(i) effective on January 1, 1999, to 86% of the initial rate,
(ii) effective on January 1, 2000, to 60% of the initial rate, and
(iii) effective on January 1, 2001, to the final rate of “Free”;
(d) if “D1” is set out,
(i) effective on January 1, 1999, to three quarters of the initial rate,
(ii) effective on January 1, 2000, to one half of the initial rate,
(iii) effective on January 1, 2001, to one quarter of the initial rate, and
(iv) effective on January 1, 2002, to the final rate of “Free”;
(e) if “I” is set out,
(i) effective on January 1, 1999, to four fifths of the initial rate,
(ii) effective on January 1, 2000, to three fifths of the initial rate,
(iii) effective on January 1, 2001, to two fifths of the initial rate,
(iv) effective on January 1, 2002, to one fifth of the initial rate, and
(v) effective on January 1, 2003, to the final rate of “Free”;
(f) if “I1” is set out,
(i) effective on January 1, 1999, to 84% of the initial rate,
(ii) effective on January 1, 2000, to 60% of the initial rate,
(iii) effective on January 1, 2001, to 42% of the initial rate,
(iv) effective on January 1, 2002, to 20% of the initial rate, and
(v) effective on January 1, 2003, to the final rate of “Free”; and
(g) if “L” is set out, effective on January 1, 2003, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
47 [Repealed, 2011, c. 24, s. 121]
Extension of Chile Tariff
48 Notwithstanding any other provision of this Act and for the purpose of giving effect
to Appendix 5.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement, the
Minister may, by order, amend the schedule to extend entitlement to the Chile Tariff
to any imported goods under such conditions as are specified in the order.
49 [Repealed, 2011, c. 24, s. 122]
Colombia Tariff
Application of COLT
49.01 (1) Subject to section 24, goods that originate in Colombia are entitled to the
Colombia Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “COLT” in relation to goods entitled to the
Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods
is the final rate of “Free”.
“F” staging for COLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “COLT” in relation to goods entitled to the
Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods
is the initial rate, reduced as provided in the “F” Staging List.
Staging for COLT
(4) If “S1”, “S2” or “S3” is set out in the column entitled “Preferential Tariff” in the List
of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to
the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those
goods is the initial rate, reduced
(a) if “S1” is set out,
(i) effective on the coming into force of this subsection, to two thirds of the
initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to one third of the initial rate, and
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to the final rate of “Free”;
(b) if “S2” is set out,
(i) effective on the coming into force of this subsection, to six sevenths of the
initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to five sevenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to four sevenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the
coming into force of this subsection, to three sevenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the
coming into force of this subsection, to two sevenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the
coming into force of this subsection, to one seventh of the initial rate, and
(vii) effective on January 1 of the year that is six years after the year of the
coming into force of this subsection, to the final rate of “Free”; and
(c) if “S3” is set out,
(i) effective on the coming into force of this subsection, to sixteen
seventeenths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to fifteen seventeenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to fourteen seventeenths of the initial
rate,
(iv) effective on January 1 of the year that is three years after the year of the
coming into force of this subsection, to thirteen seventeenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the
coming into force of this subsection, to twelve seventeenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the
coming into force of this subsection, to eleven seventeenths of the initial rate,
(vii) effective on January 1 of the year that is six years after the year of the
coming into force of this subsection, to ten seventeenths of the initial rate,
(viii) effective on January 1 of the year that is seven years after the year of
the coming into force of this subsection, to nine seventeenths of the initial
rate,
(ix) effective on January 1 of the year that is eight years after the year of the
coming into force of this subsection, to eight seventeenths of the initial rate,
(x) effective on January 1 of the year that is nine years after the year of the
coming into force of this subsection, to seven seventeenths of the initial rate,
(xi) effective on January 1 of the year that is 10 years after the year of the
coming into force of this subsection, to six seventeenths of the initial rate,
(xii) effective on January 1 of the year that is 11 years after the year of the
coming into force of this subsection, to five seventeenths of the initial rate,
(xiii) effective on January 1 of the year that is 12 years after the year of the
coming into force of this subsection, to four seventeenths of the initial rate,
(xiv) effective on January 1 of the year that is 13 years after the year of the
coming into force of this subsection, to three seventeenths of the initial rate,
(xv) effective on January 1 of the year that is 14 years after the year of the
coming into force of this subsection, to two seventeenths of the initial rate,
(xvi) effective on January 1 of the year that is 15 years after the year of the
coming into force of this subsection, to one seventeenth of the initial rate, and
(xvii) effective on January 1 of the year that is 16 years after the year of the
coming into force of this subsection, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
Extension of Colombia Tariff
(8) Notwithstanding any other provision of this Act, for the purposes of giving effect to
Article 317 of the Canada–Colombia Free Trade Agreement, the Minister may, by
order, amend the schedule to extend entitlement to the Colombia Tariff to any
imported goods subject to any condition that may be specified in the order.
2010, c. 4, s. 35.
Costa Rica Tariff
Application of CRT
49.1 (1) Subject to section 24, goods that originate in Costa Rica are entitled to the
Costa Rica Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa
Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is
the final rate of “Free”.
“F” staging for CRT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa
Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is
the initial rate, reduced as provided in the “F” Staging List.
“M” Staging for CRT
(4) If “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa
Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is
the initial rate, reduced to a final rate of “Free” when the Minister is satisfied that
Costa Rica has eliminated all business income tax exemptions and other export
subsidies in respect of goods produced wholly or partially within a geographic area,
as defined in subsection 16(2.1).
Staging for CRT
(5) If “N”, “O” or “P” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the
Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those
goods is the initial rate, reduced
(a) if “N” is set out,
(i) effective on the coming into force of this subsection, to four fifths of the
initial rate,
(ii) effective on January 1, 2003, to three fifths of the initial rate,
(iii) effective on January 1, 2004, to two fifths of the initial rate,
(iv) effective on January 1, 2005, to one fifth of the initial rate, and
(v) effective on January 1, 2006, to the final rate of “Free”;
(b) if “O” is set out,
(i) effective on the coming into force of this subsection, to seven eighths of the
initial rate,
(ii) effective on January 1, 2003, to six eighths of the initial rate,
(iii) effective on January 1, 2004, to five eighths of the initial rate,
(iv) effective on January 1, 2005, to four eighths of the initial rate,
(v) effective on January 1, 2006, to three eighths of the initial rate,
(vi) effective on January 1, 2007, to two eighths of the initial rate,
(vii) effective on January 1, 2008, to one eighth of the initial rate, and
(viii) effective on January 1, 2009, to the final rate of “Free”; and
(c) if “P” is set out,
(i) effective on January 1, 2003, to eight ninths of the initial rate,
(ii) effective on January 1, 2004, to seven ninths of the initial rate,
(iii) effective on January 1, 2005, to six ninths of the initial rate,
(iv) effective on January 1, 2006, to five ninths of the initial rate,
(v) effective on January 1, 2007, to four ninths of the initial rate,
(vi) effective on January 1, 2008, to three ninths of the initial rate,
(vii) effective on January 1, 2009, to two ninths of the initial rate,
(viii) effective on January 1, 2010, to one ninth of the initial rate, and
(ix) effective on January 1, 2011, to the final rate of “Free”.
Rounding of specific rates
(6) If a reduction under subsection (3) or (5) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(7) If a reduction under subsection (3) or (5) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(8) If a reduction under subsection (3) or (5) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2001, c. 28, s. 37.
Extension of Costa Rica Tariff
49.2 Notwithstanding any other provision of this Act and for the purpose of giving
effect to Appendix III.1.6.1 of Annex III.1 of the Canada — Costa Rica Free Trade
Agreement, the Minister may, by order, amend the schedule to extend entitlement to
the Costa Rica Tariff to any imported goods under such conditions as are specified in
the order.
2001, c. 28, s. 37.
49.3 [Repealed, 2011, c. 24, s. 123]
Reduction of rate: “M” Staging
49.4 The Governor in Council may, on the recommendation of the Minister, by order,
amend the List of Tariff Provisions and the “F” Staging List to reduce, subject to the
conditions specified in the order, the initial rate for goods of a tariff item entitled to the
Costa Rica Tariff in respect of which “M” is set out in the column entitled “Preferential
Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in that tariff
item.
2001, c. 28, s. 37.
Panama Tariff
Application of PAT
49.41 (1) Subject to section 24, goods that originate in Panama are entitled to the
Panama Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “PAT” in relation to goods entitled to the
Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is
the final rate of “Free”.
“F” staging for PAT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “PAT” in relation to goods entitled to the
Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is
the initial rate, reduced as provided in the “F” Staging List.
Staging for PAT
(4) If “T1”, “T2” or “T3” is set out in the column entitled “Preferential Tariff” in the List
of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to
the Panama Tariff, the Panama Tariff rate of customs duty that applies to those
goods is the initial rate, reduced
(a) if “T1” is set out,
(i) effective on the coming into force of this subsection, to two thirds of the
initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to one third of the initial rate, and
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to the final rate of “Free”;
(b) if “T2” is set out,
(i) effective on the coming into force of this subsection, to four fifths of the
initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to three fifths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to two fifths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the
coming into force of this subsection, to one fifth of the initial rate, and
(v) effective on January 1 of the year that is four years after the year of the
coming into force of this subsection, to the final rate of “Free”; and
(c) if “T3” is set out,
(i) effective on January 1 of the year that is five years after the year of the
coming into force of this subsection, to nine tenths of the initial rate,
(ii) effective on January 1 of the year that is six years after the year of the
coming into force of this subsection, to eight tenths of the initial rate,
(iii) effective on January 1 of the year that is seven years after the year of the
coming into force of this subsection, to seven tenths of the initial rate,
(iv) effective on January 1 of the year that is eight years after the year of the
coming into force of this subsection, to six tenths of the initial rate,
(v) effective on January 1 of the year that is nine years after the year of the
coming into force of this subsection, to five tenths of the initial rate,
(vi) effective on January 1 of the year that is 10 years after the year of the
coming into force of this subsection, to four tenths of the initial rate,
(vii) effective on January 1 of the year that is 11 years after the year of the
coming into force of this subsection, to three tenths of the initial rate,
(viii) effective on January 1 of the year that is 12 years after the year of the
coming into force of this subsection, to two tenths of the initial rate,
(ix) effective on January 1 of the year that is 13 years after the year of the
coming into force of this subsection, to one tenth of the initial rate, and
(x) effective on January 1 of the year that is 14 years after the year of the
coming into force of this subsection, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2012, c. 26, s. 42.
Peru Tariff
Application of PT
49.5 (1) Subject to section 24, goods that originate in Peru are entitled to the Peru
Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “PT” in relation to goods entitled to the Peru
Tariff, the Peru Tariff rate of customs duty that applies to those goods is the final rate
of “Free”.
“F” staging for PT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “PT” in relation to goods entitled to the Peru
Tariff, the Peru Tariff rate of customs duty that applies to those goods is the initial
rate, reduced as provided in the “F” Staging List.
Staging for PT
(4) If “R1” or “R2” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the
Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the
initial rate, reduced
(a) if “R1” is set out,
(i) effective on the coming into force of this subsection, to two thirds of the
initial rate,
(ii) effective on January 1, 2010, to one third of the initial rate, and
(iii) effective on January 1, 2011, to the final rate of “Free”; and
(b) if “R2” is set out,
(i) effective on the coming into force of this subsection, to six sevenths of the
initial rate,
(ii) effective on January 1, 2010, to five sevenths of the initial rate,
(iii) effective on January 1, 2011, to four sevenths of the initial rate,
(iv) effective on January 1, 2012, to three sevenths of the initial rate,
(v) effective on January 1, 2013, to two sevenths of the initial rate,
(vi) effective on January 1, 2014, to one seventh of the initial rate, and
(vii) effective on January 1, 2015, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
Extension of Peru Tariff
(8) Notwithstanding any other provision of this Act, for the purposes of giving effect to
Article 317 of the Canada–Peru Free Trade Agreement, the Minister may, by order,
amend the schedule to extend entitlement to the Peru Tariff to any imported goods
subject to any condition that may be specified in the order.
Limits on reduction of duty
(9) The Governor in Council may, on the recommendation of the Minister, by order,
specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10,
1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to
the Peru Tariff, and the limits apply during the periods and subject to the conditions
that may be specified in the order.
2009, c. 16, s. 42.
Honduras Tariff
Application of HNT
49.6 (1) Subject to section 24, goods that originate in Honduras are entitled to the
Honduras Tariff rates of customs duty.
“A” final rate for HNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “HNT” in relation to goods entitled to the
Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods
is the final rate of “Free”.
“F” staging for HNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “HNT” in relation to goods entitled to the
Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods
is the initial rate, reduced as provided in the “F” Staging List.
Staging for HNT
(4) If “U1” or “U2” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the
Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods
is the initial rate, reduced
(a) if “U1” is set out,
(i) effective on the coming into force of this subsection, to two thirds of the
initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to one third of the initial rate, and
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to the final rate of “Free”; and
(b) if “U2” is set out,
(i) effective on the coming into force of this subsection, to six sevenths of the
initial rate,
(ii) effective on January 1 of the year that is one year after the year of the
coming into force of this subsection, to five sevenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the
coming into force of this subsection, to four sevenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the
coming into force of this subsection, to three sevenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the
coming into force of this subsection, to two sevenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the
coming into force of this subsection, to one seventh of the initial rate, and
(vii) effective on January 1 of the year that is six years after the year of the
coming into force of this subsection, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
Extension of Honduras Tariff
(8) Notwithstanding any other provision of this Act, for the purpose of giving effect to
Annex 3.1 of the Canada–Honduras Free Trade Agreement, the Minister may, by
order, amend the schedule to extend entitlement to the Honduras Tariff to any
imported goods under such conditions as may be specified in the order.
Limits on reduction of duty
(9) The Governor in Council may, on the recommendation of the Minister, by order,
specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10,
1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to
the Honduras Tariff, and the limits apply during the periods and subject to the
conditions that may be specified in the order.
2014, c. 14, s. 43.
Korea Tariff
Application of KRT
49.7 (1) Subject to section 24, goods that originate in Korea are entitled to the Korea
Tariff rates of customs duty.
“A” final rate for KRT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea
Tariff, the Korea Tariff rate of customs duty that applies to those goods is the final
rate of “Free”.
“F” staging for KRT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea
Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial
rate, reduced as provided in the “F” Staging List.
Staging for KRT
(4) If “V1”, “V2”, “V3” or “V4” is set out in the column entitled “Preferential Tariff” in
the List of Tariff Provisions following the abbreviation “KRT” in relation to goods
entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those
goods is the initial rate, reduced
(a) if “V1” is set out,
(i) effective on the coming into force of this subsection, to 66.7% of the initial
rate,
(ii) effective on the day that is one year after the day on which this subsection
comes into force, to 33.3% of the initial rate, and
(iii) effective on the day that is two years after the day on which this
subsection comes into force, to the final rate of “Free”;
(b) if “V2” is set out,
(i) effective on the coming into force of this subsection, to 80% of the initial
rate,
(ii) effective on the day that is one year after the day on which this subsection
comes into force, to 60% of the initial rate,
(iii) effective on the day that is two years after the day on which this
subsection comes into force, to 40% of the initial rate,
(iv) effective on the day that is three years after the day on which this
subsection comes into force, to 20% of the initial rate, and
(v) effective on the day that is four years after the day on which this
subsection comes into force, to the final rate of “Free”;
(c) if “V3” is set out,
(i) effective on the coming into force of this subsection, to 90% of the initial
rate,
(ii) effective on the day that is one year after the day on which this subsection
comes into force, to 80% of the initial rate,
(iii) effective on the day that is two years after the day on which this
subsection comes into force, to 70% of the initial rate,
(iv) effective on the day that is three years after the day on which this
subsection comes into force, to 60% of the initial rate,
(v) effective on the day that is four years after the day on which this
subsection comes into force, to 50% of the initial rate,
(vi) effective on the day that is five years after the day on which this
subsection comes into force, to 40% of the initial rate,
(vii) effective on the day that is six years after the day on which this
subsection comes into force, to 30% of the initial rate,
(viii) effective on the day that is seven years after the day on which this
subsection comes into force, to 20% of the initial rate,
(ix) effective on the day that is eight years after the day on which this
subsection comes into force, to 10% of the initial rate, and
(x) effective on the day that is nine years after the day on which this
subsection comes into force, to the final rate of “Free”; and
(d) if “V4” is set out,
(i) effective on the coming into force of this subsection, to 90.9% of the initial
rate,
(ii) effective on the day that is one year after the day on which this subsection
comes into force, to 81.8% of the initial rate,
(iii) effective on the day that is two years after the day on which this
subsection comes into force, to 72.7% of the initial rate,
(iv) effective on the day that is three years after the day on which this
subsection comes into force, to 63.6% of the initial rate,
(v) effective on the day that is four years after the day on which this
subsection comes into force, to 54.5% of the initial rate,
(vi) effective on the day that is five years after the day on which this
subsection comes into force, to 45.5% of the initial rate,
(vii) effective on the day that is six years after the day on which this
subsection comes into force, to 36.4% of the initial rate,
(viii) effective on the day that is seven years after the day on which this
subsection comes into force, to 27.3% of the initial rate,
(ix) effective on the day that is eight years after the day on which this
subsection comes into force, to 18.2 per cent of the initial rate,
(x) effective on the day that is nine years after the day on which this
subsection comes into force, to 9.1% of the initial rate, and
(xi) effective on the day that is ten years after the day on which this
subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts — fraction other than 0.5
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates less than 2%
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2014, c. 28, s. 47.
Canada–European Union Tariff
Application of CEUT
49.8 (1) Subject to section 24, goods that originate in an EU country or other CETA
beneficiary are entitled to the Canada–European Union Tariff rates of customs duty.
“A” final rate for CEUT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CEUT” in relation to goods entitled to the
Canada–European Union Tariff, the Canada–European Union Tariff rate of customs
duty that applies to those goods is the final rate of “Free”.
“F” staging for CEUT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CEUT” in relation to goods entitled to the
Canada–European Union Tariff, the Canada–European Union Tariff rate of customs
duty that applies to those goods is the initial rate, reduced as provided in the “F”
Staging List.
Staging for CEUT
(4) If “W1”, “W2”, “W3” or “W4” is set out in the column entitled “Preferential Tariff” in
the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods
entitled to the Canada–European Union Tariff, the Canada–European Union Tariff
rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “W1” is set out,
(i) effective on the coming into force of this section, to three quarters of the
initial rate,
(ii) effective on January 1 of the first year after the year in which this section
comes into force, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which this
section comes into force, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which this section
comes into force, to the final rate of “Free”;
(b) if “W2” is set out,
(i) effective on the coming into force of this section, to five sixths of the initial
rate,
(ii) effective on January 1 of the first year after the year in which this section
comes into force, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which this
section comes into force, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which this section
comes into force, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which this section
comes into force, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which this section
comes into force, to the final rate of “Free”;
(c) if “W3” is set out,
(i) effective on the coming into force of this section, to seven eighths of the
initial rate,
(ii) effective on January 1 of the first year after the year in which this section
comes into force, to three quarters of the initial rate,
(iii) effective on January 1 of the second year after the year in which this
section comes into force, to five eighths of the initial rate,
(iv) effective on January 1 of the third year after the year in which this section
comes into force, to one half of the initial rate,
(v) effective on January 1 of the fourth year after the year in which this section
comes into force, to three eighths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which this section
comes into force, to one quarter of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which this section
comes into force, to one eighth of the initial rate, and
(viii) effective on January 1 of the seventh year after the year in which this
section comes into force, to the final rate of “Free”; and
(d) if “W4” is set out,
(i) effective on the fifth anniversary of the day on which this section comes into
force, to two thirds of the initial rate,
(ii) effective on January 1 of the sixth year after the year in which this section
comes into force, to one third of the initial rate, and
(iii) effective on January 1 of the seventh year after the year in which this
section comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one percent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04,
a reduction under subsection (3) or (4) or a rounding of rates under subsection (6)
results in a rate of customs duty that includes a fraction of one per cent other than
0.5, the resulting percentage shall be rounded down to the nearest percentage that
divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04,
a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2017, c. 6, s. 97.
Regulations
49.9 The Governor in Council may, on the recommendation of the Minister, make
regulations defining the term “EU country or other CETA beneficiary”.
2017, c. 6, s. 97.
Extension and withdrawal of entitlement
49.91 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to
(a) extend entitlement to the Canada–European Union Tariff to any goods that
originate in an EU country or other CETA beneficiary; or
(b) withdraw entitlement to the Canada–European Union Tariff from any goods
that originate in a country if, in the opinion of the Governor in Council, those
goods are not entitled to that Tariff under the Canada–European Union
Comprehensive Economic and Trade Agreement.
Content of order
(2) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Canada–European Union
Tariff, indicate the goods to which entitlement to that Tariff is extended;
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply; and
(d) must, if the order wholly or partially withdraws entitlement to the Canada
–European Union Tariff, indicate the goods to which the Most-Favoured-Nation
Tariff applies as a consequence.
2017, c. 6, s. 97.
Canada–Israel Agreement Tariff
Application of CIAT
50 (1) Subject to section 24, goods that originate in Israel or another CIFTA
beneficiary are entitled to the Canada–Israel Agreement Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CIAT” in relation to goods entitled to the
Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of
customs duty that applies to those goods is the final rate.
“F” staging for CIAT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CIAT” in relation to goods entitled to the
Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of
customs duty that applies to those goods is the initial rate, reduced as provided in
the “F” Staging List.
Limits on reduction of duty
51 The Governor in Council may, on the recommendation of the Minister of Foreign
Affairs, by order, specify limits on the aggregate quantity of roses of tariff item No.
0603.10.11 that are entitled to the Canada–Israel Agreement Tariff, and the limits
apply during the periods that may be specified in the order.
Definitions
52 (1) The Governor in Council may, on the recommendation of the Minister, make
regulations defining the expressions Israel or another CIFTA beneficiary and
imported from Israel or another CIFTA beneficiary.
Incorporation by reference
(2) For greater certainty, a regulation made under subsection (1) incorporating by
reference any document or enactment may incorporate it as amended from time to
time.
1997, c. 36, s. 52; 2015, c. 3, s. 65(F).
Iceland Tariff
Application of IT
52.1 (1) Subject to section 24, goods that are entitled to the Iceland Tariff are entitled
to the Iceland Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland
Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the final
rate.
“F” staging for IT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland
Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial
rate, reduced as provided in the “F” Staging List.
Staging for IT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the
Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is
the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this
subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this
subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this
subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection
comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this
subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this
subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this
subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this
subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this
subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this
subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this
subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection
comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this
subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this
subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this
subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this
subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection
comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection
comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection
comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this
subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this
subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2009, c. 6, s. 33.
Norway Tariff
Application of NT
52.2 (1) Subject to section 24, goods that are entitled to the Norway Tariff are
entitled to the Norway Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “NT” in relation to goods entitled to the Norway
Tariff, the Norway Tariff rate of customs duty that applies to those goods is the final
rate.
“F” staging for NT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “NT” in relation to goods entitled to the Norway
Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial
rate, reduced as provided in the “F” Staging List.
Staging for NT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the
Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is
the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this
subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this
subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this
subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection
comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this
subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this
subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this
subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this
subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this
subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this
subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this
subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection
comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this
subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this
subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this
subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this
subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection
comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection
comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection
comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this
subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this
subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2009, c. 6, s. 33.
Switzerland–Liechtenstein Tariff
Application of SLT
52.3 (1) Subject to section 24, goods that are entitled to the Switzerland
–Liechtenstein Tariff are entitled to the Switzerland–Liechtenstein Tariff rates of
customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “SLT” in relation to goods entitled to the
Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of
customs duty that applies to those goods is the final rate.
“F” staging for SLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “SLT” in relation to goods entitled to the
Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of
customs duty that applies to those goods is the initial rate, reduced as provided in
the “F” Staging List.
Staging for SLT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of
Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the
Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of
customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this
subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this
subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this
subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection
comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this
subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this
subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this
subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this
subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this
subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this
subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this
subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection
comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this
subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this
subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this
subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this
subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection
comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection
comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection
comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this
subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this
subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent other than 0.5, the resulting percentage shall be
rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2009, c. 6, s. 33.
Jordan Tariff
Application of JT
52.4 (1) Subject to section 24, goods that originate in Jordan are entitled to the
Jordan Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan
Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the final
rate of “Free”.
“F” staging for JT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan
Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the initial
rate, reduced as provided in the “F” Staging List.
Rounding of specific rates
(4) If a reduction under subsection (3) results in a specific rate of customs duty that
includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(5) If a reduction under subsection (3) results in a rate of customs duty that includes
a fraction of one per cent other than 0.5, the resulting percentage shall be rounded
down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(6) If a reduction under subsection (3) results in a rate of customs duty that is a
percentage of less than two per cent, the rate shall be further reduced to “Free”
immediately.
2012, c. 18, s. 36.
Ukraine Tariff
Application of UAT
52.5 (1) Subject to section 24, goods that originate in Ukraine are entitled to the
Ukraine Tariff rates of customs duty.
“A” final rate for UAT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “UAT” in relation to goods entitled to the
Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is
the final rate of “Free”.
“F” staging for UAT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “UAT” in relation to goods entitled to the
Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is
the initial rate, reduced as provided in the “F” Staging List.
2017, c. 8, s. 36.
Comprehensive and Progressive Trans-Pacific Partnership Tariff
Application of CPTPT
52.6 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Trans-Pacific Partnership Tariff are entitled to the Comprehensive and
Progressive Trans-Pacific Partnership Tariff rates of customs duty.
“A” final rate for CPTPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPTPT” in relation to goods entitled to the
Comprehensive and Progressive Trans-Pacific Partnership Tariff, the
Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs
duty that applies to those goods is the final rate of “Free”.
“F” staging for CPTPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPTPT” in relation to goods entitled to the
Comprehensive and Progressive Trans-Pacific Partnership Tariff, the
Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs
duty that applies to those goods is the initial rate, reduced as provided in the “F”
Staging List.
Staging for CPTPT
(4) If “X1”, “X2”, “X3”, “X4”, “X5”, “X6” or “X7” is set out in the column entitled
“Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT”
in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific
Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership
Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X1” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive
Trans-Pacific Partnership Agreement, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that
Agreement comes into force, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that
Agreement comes into force, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that
Agreement comes into force, to the final rate of “Free”;
(b) if “X2” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive
Trans-Pacific Partnership Agreement, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that
Agreement comes into force, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that
Agreement comes into force, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that
Agreement comes into force, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that
Agreement comes into force, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that
Agreement comes into force, to the final rate of “Free”;
(c) if “X3” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive
Trans-Pacific Partnership Agreement, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that
Agreement comes into force, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that
Agreement comes into force, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that
Agreement comes into force, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that
Agreement comes into force, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that
Agreement comes into force, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that
Agreement comes into force, to the final rate of “Free”;
(d) if “X4” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive
Trans-Pacific Partnership Agreement, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that
Agreement comes into force, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that
Agreement comes into force, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that
Agreement comes into force, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that
Agreement comes into force, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that
Agreement comes into force, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that
Agreement comes into force, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
Agreement comes into force, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that
Agreement comes into force, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that
Agreement comes into force, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that
Agreement comes into force, to the final rate of “Free”;
(e) if “X5” is set out,
(i) effective on January 1 of the eighth year after the year in which the
Comprehensive and Progressive Trans-Pacific Partnership Agreement comes
into force, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that
Agreement comes into force, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that
Agreement comes into force, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that
Agreement comes into force, to the final rate of “Free”;
(f) if “X6” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive
Trans-Pacific Partnership Agreement, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that
Agreement comes into force, to the final rate of “Free”; and
(g) if “X7” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive
Trans-Pacific Partnership Agreement, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that
Agreement comes into force, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that
Agreement comes into force, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that
Agreement comes into force, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that
Agreement comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.61 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Trans-Pacific Partnership Tariff to any goods that originate in a CPTPP
country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before this section comes into force.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Trans-Pacific Partnership Tariff, indicate the goods to which
entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Australia Tariff
Application of CPAUT
52.62 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Australia Tariff are entitled to the Comprehensive and Progressive
Australia Tariff rates of customs duty.
“A” final rate for CPAUT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPAUT” in relation to goods entitled to the
Comprehensive and Progressive Australia Tariff, the Comprehensive and
Progressive Australia Tariff rate of customs duty that applies to those goods is the
final rate of “Free”.
“F” staging for CPAUT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPAUT” in relation to goods entitled to the
Comprehensive and Progressive Australia Tariff, the Comprehensive and
Progressive Australia Tariff rate of customs duty that applies to those goods is the
initial rate, reduced as provided in the “F” Staging List.
Staging for CPAUT
(4) If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is set out in the column entitled
“Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT”
in relation to goods entitled to the Comprehensive and Progressive Australia Tariff,
the Comprehensive and Progressive Australia Tariff rate of customs duty that applies
to those goods is the initial rate, reduced
(a) if “X8” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Australia, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X9” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Australia, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X10” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Australia, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X11” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Australia, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X12” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Australia occurs, to three
quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X13” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Australia, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X14” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Australia, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts – fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.63 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Australia Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Australia.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Australia Tariff, indicate the goods to which entitlement to that Tariff
is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Brunei Tariff
Application of CPBNT
52.64 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Brunei Tariff are entitled to the Comprehensive and Progressive Brunei
Tariff rates of customs duty.
“A” final rate for CPBNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPBNT” in relation to goods entitled to the
Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive
Brunei Tariff rate of customs duty that applies to those goods is the final rate of
“Free”.
“F” staging for CPBNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPBNT” in relation to goods entitled to the
Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive
Brunei Tariff rate of customs duty that applies to those goods is the initial rate,
reduced as provided in the “F” Staging List.
Staging for CPBNT
(4) If “X15”, “X16”, “X17”, “X18”, “X19”, “X20” or “X21” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei
Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that
applies to those goods is the initial rate, reduced
(a) if “X15” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Brunei,
to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X16” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Brunei,
to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X17” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Brunei,
to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X18” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Brunei,
to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X19” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Brunei occurs, to three quarters
of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X20” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Brunei,
to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X21” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Brunei,
to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.65 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Brunei Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Brunei.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is
extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Chile Tariff
Application of CPCLT
52.66 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Chile Tariff are entitled to the Comprehensive and Progressive Chile
Tariff rates of customs duty.
“A” final rate for CPCLT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPCLT” in relation to goods entitled to the
Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive
Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPCLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPCLT” in relation to goods entitled to the
Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive
Chile Tariff rate of customs duty that applies to those goods is the initial rate,
reduced as provided in the “F” Staging List.
Staging for CPCLT
(4) If “X22”, “X23”, “X24”, “X25”, “X26”, “X27” or “X28” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile
Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that
applies to those goods is the initial rate, reduced
(a) if “X22” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Chile,
to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X23” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Chile,
to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X24” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Chile,
to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X25” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Chile,
to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X26” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Chile occurs, to three quarters of
the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X27” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Chile,
to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X28” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Chile,
to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.67 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Chile Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Chile.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Chile Tariff, indicate the goods to which entitlement to that Tariff is
extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Japan Tariff
Application of CPJPT
52.68 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan
Tariff rates of customs duty.
“A” final rate for CPJPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPJPT” in relation to goods entitled to the
Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive
Japan Tariff rate of customs duty that applies to those goods is the final rate of
“Free”.
“F” staging for CPJPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPJPT” in relation to goods entitled to the
Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive
Japan Tariff rate of customs duty that applies to those goods is the initial rate,
reduced as provided in the “F” Staging List.
Staging for CPJPT
(4) If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan
Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that
applies to those goods is the initial rate, reduced
(a) if “X29” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Japan,
to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X30” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Japan,
to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X31” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Japan,
to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X32” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Japan,
to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X33” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Japan occurs, to three quarters
of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X34” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Japan,
to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X35” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Japan,
to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.69 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Japan Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Japan.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Japan Tariff, indicate the goods to which entitlement to that Tariff is
extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Malaysia Tariff
Application of CPMYT
52.7 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive
Malaysia Tariff rates of customs duty.
“A” final rate for CPMYT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPMYT” in relation to goods entitled to the
Comprehensive and Progressive Malaysia Tariff, the Comprehensive and
Progressive Malaysia Tariff rate of customs duty that applies to those goods is the
final rate of “Free”.
“F” staging for CPMYT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPMYT” in relation to goods entitled to the
Comprehensive and Progressive Malaysia Tariff, the Comprehensive and
Progressive Malaysia Tariff rate of customs duty that applies to those goods is the
initial rate, reduced as provided in the “F” Staging List.
Staging for CPMYT
(4) If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPMYT” in relation to goods entitled to the Comprehensive and Progressive
Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs
duty that applies to those goods is the initial rate, reduced
(a) if “X36” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X37” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X38” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X39” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X40” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Malaysia occurs, to three
quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X41” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X42” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.71 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Malaysia Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Malaysia.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Malaysia Tariff, indicate the goods to which entitlement to that Tariff
is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Mexico Tariff
Application of CPMXT
52.72 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Mexico Tariff are entitled to the Comprehensive and Progressive Mexico
Tariff rates of customs duty.
“A” final rate for CPMXT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPMXT” in relation to goods entitled to the
Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive
Mexico Tariff rate of customs duty that applies to those goods is the final rate of
“Free”.
“F” staging for CPMXT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPMXT” in relation to goods entitled to the
Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive
Mexico Tariff rate of customs duty that applies to those goods is the initial rate,
reduced as provided in the “F” Staging List.
Staging for CPMXT
(4) If “X43”, “X44”, “X45”, “X46”, “X47”, “X48” or “X49” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico
Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that
applies to those goods is the initial rate, reduced
(a) if “X43” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X44” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X45” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X46” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X47” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Mexico occurs, to three quarters
of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X48” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X49” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.73 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Mexico Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Mexico.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Mexico Tariff, indicate the goods to which entitlement to that Tariff is
extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive New Zealand Tariff
Application of CPNZT
52.74 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive New Zealand Tariff are entitled to the Comprehensive and Progressive
New Zealand Tariff rates of customs duty.
“A” final rate for CPNZT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPNZT” in relation to goods entitled to the
Comprehensive and Progressive New Zealand Tariff, the Comprehensive and
Progressive New Zealand Tariff rate of customs duty that applies to those goods is
the final rate of “Free”.
“F” staging for CPNZT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPNZT” in relation to goods entitled to the
Comprehensive and Progressive New Zealand Tariff, the Comprehensive and
Progressive New Zealand Tariff rate of customs duty that applies to those goods is
the initial rate, reduced as provided in the “F” Staging List.
Staging for CPNZT
(4) If “X50”, “X51”, “X52”, “X53”, “X54”, “X55” or “X56” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPNZT” in relation to goods entitled to the Comprehensive and Progressive New
Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of
customs duty that applies to those goods is the initial rate, reduced
(a) if “X50” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and New
Zealand, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X51” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and New
Zealand, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X52” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and New
Zealand, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X53” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and New
Zealand, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X54” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and New Zealand occurs, to three
quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X55” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and New
Zealand, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X56” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and New
Zealand, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.75 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive New Zealand Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
New Zealand.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive New Zealand Tariff, indicate the goods to which entitlement to that
Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Peru Tariff
Application of CPPET
52.76 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Peru Tariff are entitled to the Comprehensive and Progressive Peru
Tariff rates of customs duty.
“A” final rate for CPPET
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPPET” in relation to goods entitled to the
Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive
Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPPET
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPPET” in relation to goods entitled to the
Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive
Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced
as provided in the “F” Staging List.
Staging for CPPET
(4) If “X57”, “X58”, “X59”, “X60”, “X61”, “X62” or “X63” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru
Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that
applies to those goods is the initial rate, reduced
(a) if “X57” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Peru,
to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X58” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Peru,
to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X59” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Peru,
to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X60” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Peru,
to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X61” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Peru occurs, to three quarters of
the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X62” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Peru,
to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X63” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and Peru,
to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.77 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Peru Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Peru.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Peru Tariff, indicate the goods to which entitlement to that Tariff is
extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Singapore Tariff
Application of CPSGT
52.78 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Singapore Tariff are entitled to the Comprehensive and Progressive
Singapore Tariff rates of customs duty.
“A” final rate for CPSGT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPSGT” in relation to goods entitled to the
Comprehensive and Progressive Singapore Tariff, the Comprehensive and
Progressive Singapore Tariff rate of customs duty that applies to those goods is the
final rate of “Free”.
“F” staging for CPSGT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPSGT” in relation to goods entitled to the
Comprehensive and Progressive Singapore Tariff, the Comprehensive and
Progressive Singapore Tariff rate of customs duty that applies to those goods is the
initial rate, reduced as provided in the “F” Staging List.
Staging for CPSGT
(4) If “X64”, “X65”, “X66”, “X67”, “X68”, “X69” or “X70” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPSGT” in relation to goods entitled to the Comprehensive and Progressive
Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of
customs duty that applies to those goods is the initial rate, reduced
(a) if “X64” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X65” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X66” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X67” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X68” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Singapore occurs, to three
quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X69” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X70” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.79 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Singapore Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Singapore.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Singapore Tariff, indicate the goods to which entitlement to that Tariff
is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
Comprehensive and Progressive Vietnam Tariff
Application of CPVNT
52.8 (1) Subject to section 24, goods that are entitled to the Comprehensive and
Progressive Vietnam Tariff are entitled to the Comprehensive and Progressive
Vietnam Tariff rates of customs duty.
“A” final rate for CPVNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPVNT” in relation to goods entitled to the
Comprehensive and Progressive Vietnam Tariff, the Comprehensive and
Progressive Vietnam Tariff rate of customs duty that applies to those goods is the
final rate of “Free”.
“F” staging for CPVNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff
Provisions following the abbreviation “CPVNT” in relation to goods entitled to the
Comprehensive and Progressive Vietnam Tariff, the Comprehensive and
Progressive Vietnam Tariff rate of customs duty that applies to those goods is the
initial rate, reduced as provided in the “F” Staging List.
Staging for CPVNT
(4) If “X71”, “X72”, “X73”, “X74”, “X75”, “X76” or “X77” is set out in the column
entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation
“CPVNT” in relation to goods entitled to the Comprehensive and Progressive
Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs
duty that applies to those goods is the initial rate, reduced
(a) if “X71” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to the final rate of “Free”;
(b) if “X72” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to the final rate of “Free”;
(c) if “X73” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to the final rate of “Free”;
(d) if “X74” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day
occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first
day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that
first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first
day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day
occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first
day occurs, to the final rate of “Free”;
(e) if “X75” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day
on which the Comprehensive and Progressive Trans-Pacific Partnership
Agreement is in effect between Canada and Vietnam occurs, to three quarters
of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day
occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first
day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”;
(f) if “X76” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first
day occurs, to the final rate of “Free”; and
(g) if “X77” is set out,
(i) effective on the first day on which the Comprehensive and Progressive
Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day
occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first
day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day
occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first
day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty
that includes a fraction of one tenth of a cent, the rate shall be rounded down to the
nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that
includes a fraction of one per cent, the resulting percentage shall be rounded down
to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under
subsection (6) results in a rate of customs duty that includes a fraction of one per
cent other than 0.5, the resulting percentage shall be rounded down to the nearest
percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03,
87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs
duty that is a percentage of less than two per cent, the rate shall be further reduced
to “Free” immediately.
2018, c. 23, s. 43.
Extension of entitlement
52.81 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the schedule to extend entitlement to the Comprehensive and
Progressive Vietnam Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and
have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before the first day on which the Comprehensive and
Progressive Trans-Pacific Partnership Agreement is in effect between Canada and
Vietnam.
Content of order
(3) An order made under subsection (1)
(a) must specify the date on which the order becomes effective;
(b) must, if the order partially extends entitlement to the Comprehensive and
Progressive Vietnam Tariff, indicate the goods to which entitlement to that Tariff
is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and
prescribe any conditions that apply.
2018, c. 23, s. 43.
DIVISION 4
Special Measures, Emergency Measures and Safeguards
Special Measures
Definitions
53 (1) The definitions in this subsection apply in this section.
government, in respect of a country other than Canada, includes
(a) a provincial, state, municipal or other local or regional government in the
country;
(b) a person, agency or institution acting on behalf of, or under the authority of a
law or other enactment passed by, the government of the country or a provincial,
state, municipal or other local or regional government of the country; and
(c) an association of sovereign states of which the country is a member.
(gouvernement)
trade agreement means an agreement or arrangement relating to international
trade to which the Government of Canada is a party. (accord commercial)
Governor in Council may make orders
(2) Notwithstanding this Act or any other Act of Parliament, the Governor in Council
may, on the recommendation of the Minister and of the Minister of Foreign Affairs, by
order, for the purpose of enforcing Canada’s rights under a trade agreement in
relation to a country or of responding to acts, policies or practices of the government
of a country that adversely affect, or lead directly or indirectly to adverse effects on,
trade in goods or services of Canada, do any one or more of the following:
(a) suspend or withdraw rights or privileges granted by Canada to any country
under a trade agreement or Act of Parliament;
(b) make goods that originate in any country or that are entitled to a tariff
treatment provided for by regulations made under section 16, or a class of such
goods, subject to a surtax in an amount, in addition to the customs duty provided
in this Act and the duties imposed under any Act of Parliament or in any
regulation or order made under any Act of Parliament, for those goods or that
class of goods;
(c) include on the Import Control List established under section 5 of the Export
and Import Permits Act goods that originate in any country or are entitled to a
tariff treatment provided for by any regulations made under section 16; and
(d) notwithstanding any regulations made under section 16, levy, in respect of
goods or a class of goods that originate in any country, a duty that varies from
time to time as the quantity of those goods imported during a period specified in
the order equals or exceeds totals set out in the order.
Removal from Import Control List
(3) If, by an order made under subsection (2), goods are included on the Import
Control List referred to in paragraph (2)(c), those goods are deemed to have been
removed from that List when the order is repealed or otherwise ceases to have
effect.
Order tabled in Parliament
(4) The Minister shall cause a copy of any order made under subsection (2) to be laid
before Parliament on any of the first 15 days after the making of the order that either
House of Parliament is sitting.
Regulations
(5) The Governor in Council may, on the recommendation of the Minister, make such
regulations as the Governor in Council considers necessary for the carrying out of
the purposes of this section and for its enforcement.
Global Emergency Measures
Definitions
54 The definitions in this section apply in sections 55 to 67.
contribute importantly, in respect of goods imported from one of the following
countries, means to be an important cause, but not necessarily the most important
cause:
a NAFTA country
Chile (contribuer de manière importante)
principal cause, in respect of goods imported from one of the following countries,
means an important cause that is no less important than any other cause:
Colombia
Korea
Panama
Peru (cause principale)
surge, in respect of goods imported from
(a) a NAFTA country, has the meaning given that word by Article 805 of the North
American Free Trade Agreement; or
(b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile
Free Trade Agreement. (augmentation subite)
1997, c. 36, s. 54; 2009, c. 16, s. 43; 2010, c. 4, s. 36; 2011, c. 24, s. 124; 2012, c. 26, s. 43; 2014,
c. 28, s. 48.
Surtax under certain conditions
55 (1) Subject to sections 56, 57, 59 and 61, if at any time it appears to the
satisfaction of the Governor in Council, on the basis of a report of the Minister or of
an inquiry made by the Canadian International Trade Tribunal under section 20 or 26
of the Canadian International Trade Tribunal Act, that goods are being imported
under such conditions as to cause or threaten serious injury to domestic producers of
like or directly competitive goods, the Governor in Council may, on the
recommendation of the Minister, by order, make any such goods imported from a
country specified in the order, when imported into Canada or a region or part of
Canada specified in the order during the period that the order is in effect, subject to a
surtax
(a) at a rate specified in the order; or
(b) at a rate specified in the order that varies from time to time as the quantity of
those goods imported into Canada or that region or part of Canada during a
period specified in the order equals or exceeds quantities specified in the order.
Maximum rate
(2) The rate specified under subsection (1) may not exceed the rate that in the
opinion of the Governor in Council is sufficient to prevent or remedy serious injury to
domestic producers of like or directly competitive goods.
Minister’s report
(3) A report of the Minister referred to in subsection (1) may be made only if
(a) there are, in the opinion of the Minister, critical circumstances; or
(b) the report relates to perishable agricultural goods.
Inquiry
(4) If an order is made under subsection (1) on the basis of a report of the Minister,
the Governor in Council shall immediately refer the matter to the Canadian
International Trade Tribunal for an inquiry under paragraph 20(a) of the Canadian
International Trade Tribunal Act.
Prohibition against further orders
(5) Subject to subsection (6), no order may be made under subsection (1) with
respect to goods that have already been the subject of an order made under that
subsection or subsection 5(3) of the Export and Import Permits Act unless, after the
expiry of the order and any related orders made under subsection 5(3.2) or (4.1) of
that Act or section 60 or subsection 63(1), there has elapsed a period equal to the
greater of two years and the total period during which the order or orders were in
effect.
Exception
(6) If an order made under subsection (1) was effective with respect to goods for a
period of 180 days or less, a further order may be made under that subsection with
respect to those goods if
(a) at least one year has elapsed since the previous order took effect; and
(b) not more than two orders have been made with respect to the goods under
subsection (1) within the period of five years before the further order takes effect.
Period and repeal
56 (1) An order made under subsection 55(1)
(a) subject to sections 62 and 63, has effect for a period not exceeding four
years; and
(b) may be amended or repealed at any time by the Governor in Council on the
recommendation of the Minister unless, before that time, a resolution directing
that the order cease to have effect has been adopted by both Houses of
Parliament under section 64.
Cessation
(2) If an order is made under subsection 55(1) on the basis of a report of the
Minister, the order ceases to have effect at the end of the two hundredth day after
the day on which the order is made unless, before the order so ceases to have
effect, the Canadian International Trade Tribunal reports to the Governor in Council,
on the basis of an inquiry made under section 20 or 26 of the Canadian International
Trade Tribunal Act, that the goods described in the report of the Minister are being
imported from a country named in the report under such conditions as to cause or
threaten serious injury to domestic producers of like or directly competitive goods.
Exception for certain agricultural goods
57 No order may be made under subsection 55(1), on the basis of a report of the
Minister, with respect to any prescribed agricultural goods that may be subject to a
surtax under subsection 68(1).
1997, c. 36, s. 57; 2011, c. 24, s. 125.
Refund orders
58 For the purpose of carrying out Article 6 of the Agreement on Safeguards in
Annex 1A of the World Trade Organization Agreement, the Governor in Council may,
on the recommendation of the Minister, by order, refund any surtaxes imposed under
an order made under subsection 55(1) on the basis of a report made by the Minister.
Free trade partner emergency measures
59 (1) An order under subsection 55(1) may be made applicable to goods of any kind
imported from a free trade partner only if it appears to the satisfaction of the
Governor in Council, on the basis of a report under section 20 or 29 of the Canadian
International Trade Tribunal Act or a report of the Minister, that
(a) the quantity of those goods represents a substantial share of total imports of
goods of the same kind;
(b) in the case of goods imported from a NAFTA country, the quantity of those
goods, alone or, in exceptional circumstances, together with the quantity of goods
of the same kind imported from each other NAFTA country, contributes
importantly to serious injury or threat of serious injury to domestic producers of
like or directly competitive goods; and
(c) in the case of goods imported from any other free trade partner, the quantity
of those goods contributes importantly to serious injury or threat of serious injury
to domestic producers of like or directly competitive goods.
Duration of order
(2) If an order that applies to goods imported from a free trade partner by virtue of
subsection (1) is made under subsection 55(1) on the basis of a report of the
Minister, the order ceases to have effect with respect to those goods at the end of
the two hundredth day after the day on which the order is made, except that it
remains in effect for the period, not exceeding four years, that is specified in the
order if, before the order so ceases to have effect, the Canadian International Trade
Tribunal reports to the Governor in Council under the Canadian International Trade
Tribunal Act that
(a) the quantity of those goods as described in the report of the Minister is
substantial in comparison with the quantity of goods of the same kind imported
from other countries;
(b) in the case of goods imported from a NAFTA country, the quantity of those
goods, alone or, in exceptional circumstances, together with the quantity of goods
of the same kind imported from each other NAFTA country, contributes
importantly to the serious injury or threat of serious injury to domestic producers
of like or directly competitive goods; and
(c) in the case of goods imported from any other free trade partner, the quantity
of those goods contributes importantly to the serious injury or threat of serious
injury to domestic producers of like or directly competitive goods.
Repeal
(3) If an order that applies to goods imported from a free trade partner in accordance
with subsection (1) is made under subsection 55(1) on the basis of a report of the
Minister, the Governor in Council shall repeal the order if the Governor in Council is
satisfied on the basis of a report of the Canadian International Trade Tribunal, made
under the Canadian International Trade Tribunal Act, that the quantity of those goods
is not substantial in comparison with the quantity of goods of the same kind imported
from other countries or
(a) in the case of goods imported from a NAFTA country, that the quantity of
those goods, alone or, in exceptional circumstances, together with the quantity of
goods of the same kind imported from each other NAFTA country, does not
contribute importantly to the serious injury or threat of serious injury to domestic
producers of like or directly competitive goods; and
(b) in the case of goods imported from any other free trade partner, that the
quantity of those goods does not contribute importantly to the serious injury or
threat of serious injury to domestic producers of like or directly competitive goods.
Emergency measures
59.1 An order made under subsection 55(1) may exclude goods of any kind imported
from one of the following countries if it appears to the satisfaction of the Governor in
Council, on the basis of a report under section 20 or 29 of the Canadian International
Trade Tribunal Act, that the quantity of those goods being imported is not a principal
cause of serious injury or threat of serious injury to domestic producers of like or
directly competitive goods:
Colombia
Korea
Panama
Peru
2009, c. 16, s. 44; 2010, c. 4, s. 37; 2011, c. 24, s. 126; 2012, c. 26, s. 44; 2014, c. 28, s. 49.
Surtax on goods imported from a free trade partner
60 If an order has been made under subsection 55(1) or 63(1) imposing a surtax that
does not apply to goods imported from a free trade partner because the goods did
not meet the conditions set out in subsection 59(1) or 63(4) and the Governor in
Council is satisfied, on the recommendation of the Minister made as a result of an
inquiry by the Canadian International Trade Tribunal, that there has been a surge of
those goods on or after the coming into force of the order and that, as a result of that
surge, the effectiveness of the imposition of the surtax is being undermined, the
Governor in Council may, by order, make any such goods, when imported into
Canada or into any region or part of Canada specified in the order during the period
that the order is in effect, subject to a surtax
(a) at a rate specified in the order; or
(b) at a rate specified in the order that varies from time to time as the quantity of
those goods imported into Canada or that region or part of Canada during a
period specified in the order equals or exceeds quantities specified in the order.
The rate may not exceed the rate that, in the opinion of the Governor in Council, is
sufficient to prevent the undermining of the order made under subsection 55(1) or 63
(1).
Rate
61 (1) The rate of a surtax imposed under subsection 55(1), section 60 or subsection
63(1) on goods imported from a free trade partner need not be the same rate as that
imposed under subsection 55(1) or 63(1) on goods of the same kind imported from
any other country, but must not exceed the rate of surtax imposed under subsection
55(1) or 63(1) on goods of the same kind imported from any other country.
Limitation
(2) If the Governor in Council makes an order under subsection 55(1) or 63(1) that
applies to goods imported from a free trade partner that meet the conditions set out
in subsection 59(1) or 63(4) or makes an order under section 60, the Governor in
Council shall be guided by subparagraph 5(b) of Article 802 of the North American
Free Trade Agreement, subparagraph 5(b) of Article F-02 of the Canada–Chile Free
Trade Agreement or subparagraph 5(b) of Article 4.6 of the Canada–Israel Free
Trade Agreement, as the case may be.
Repeal or amendment of surtax order
62 If at any time it appears to the satisfaction of the Governor in Council, as a result
of a mid-term review by the Canadian International Trade Tribunal under section
19.02 of the Canadian International Trade Tribunal Act, that an order imposing or
extending the application of a surtax under subsection 55(1), section 60 or
subsection 63(1) should be repealed or amended, the Governor in Council may, on
the recommendation of the Minister, by order, repeal or amend the order.
Extension order
63 (1) Subject to subsections (4) and (4.1), if, at any time before the expiry of an
order with respect to any goods made under this subsection, subsection 55(1) or
section 60 or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits
Act, it appears to the satisfaction of the Governor in Council, as a result of an inquiry
made by the Canadian International Trade Tribunal under section 30.07 of the
Canadian International Trade Tribunal Act, that
(a) an order continues to be necessary to prevent or remedy serious injury to
domestic producers of like or directly competitive goods, and
(b) there is evidence that the domestic producers of like or directly competitive
goods are adjusting, as determined in accordance with any regulations made
under paragraph 40(b) of the Canadian International Trade Tribunal Act,
the Governor in Council may, on the recommendation of the Minister, make an
extension order imposing a surtax on any goods specified in the previous order
imported from any country specified in the extension order.
Scope and rate
(2) If an extension order is made under subsection (1),
(a) the extension order applies to goods imported into Canada, or any region or
part of Canada, specified in the order during the period that the order is in effect;
and
(b) the rate of the surtax imposed by the extension order must, subject to
subsection (3),
(i) be at a rate specified in the extension order, or
(ii) be at a rate specified in the extension order that varies from time to time as
the quantity of the goods imported into Canada or that region or part of
Canada during a period specified in the order equals or exceeds totals
specified in the order.
Maximum rate
(3) The rate specified in the extension order may not exceed
(a) the lowest of any rates previously imposed with respect to the goods under
subsection (1) or 55(1) or section 60; and
(b) the rate that in the opinion of the Governor in Council is sufficient to prevent or
remedy serious injury to domestic producers of like or directly competitive goods
and to facilitate the adjustment of the domestic producers.
Exception for goods imported from a free trade partner
(4) An order made under subsection (1) may apply to goods imported from a free
trade partner only if it appears to the satisfaction of the Governor in Council, on the
basis of a report made under the Canadian International Trade Tribunal Act, that
(a) the quantity of those goods represents a substantial share of the total imports
of goods of the same kind;
(b) in the case of goods imported from a NAFTA country, the quantity of those
goods, alone or, in exceptional circumstances, together with the quantity of goods
of the same kind imported from each other NAFTA country, contributes
importantly to the serious injury or threat of serious injury to domestic producers
of like or directly competitive goods; and
(c) in the case of goods imported from any other free trade partner, the quantity
of those goods contributes importantly to the serious injury or threat of serious
injury to domestic producers of like or directly competitive goods.
Exception for goods imported
(4.1) An order made under subsection (1) may exclude goods of any kind imported
from one of the following countries if it appears to the satisfaction of the Governor in
Council, on the basis of a report under the Canadian International Trade Tribunal
Act, that the quantity of those goods being imported is not a principal cause of
serious injury or threat of serious injury to domestic producers of like or directly
competitive goods:
Colombia
Korea
Panama
Peru
Period and repeal of extension orders
(5) Every extension order made under subsection (1)
(a) remains in effect, subject to this section, for the period that is specified in the
order, but the total of the specified period and the periods during which the goods
were subject to related orders made under subsection (1) or 55(1) or section 60
or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act may
not exceed eight years; and
(b) may, notwithstanding any other provision of this section, be amended or
repealed at any time by the Governor in Council on the recommendation of the
Minister, unless, before that time, a resolution directing that the order cease to
have effect has been adopted by both Houses of Parliament under section 64.
1997, c. 36, s. 63; 2009, c. 16, s. 45; 2010, c. 4, s. 38; 2011, c. 24, s. 127; 2012, c. 26, s. 45; 2014,
c. 28, s. 50.
Resolution of Parliament of cessation
64 Notwithstanding sections 55 to 63 and 65 to 67, if a resolution directing that an
order made under subsection 55(1), section 60 or subsection 63(1) cease to have
effect is adopted by both Houses of Parliament, the order ceases to have effect on
the day that the resolution is adopted or, if the adopted resolution specifies a day on
which the order ceases to have effect, on that specified day.
Notice in Canada Gazette
65 If an order made under
(a) subsection 55(1) remains in effect by reason of subsection 56(2) or 59(2), or
(b) subsection 55(1), section 60 or subsection 63(1) ceases to have effect by
reason of a resolution of both Houses of Parliament,
the Minister shall cause a notice to that effect to be published in the Canada Gazette.
Regulations
66 The Governor in Council may make regulations for carrying out the purposes of
sections 55 to 65 and may, by order, suspend a surtax or rate in whole or in part
from application to the goods of any country or any class of such goods.
Decision of Governor in Council final
67 The decision of the Governor in Council is final on any question that may arise
regarding the application of the surtax or rate imposed under sections 55 to 66.
Safeguard Measures for Agricultural Goods
Surtax order
68 (1) Notwithstanding this Act or any other Act of Parliament but subject to
subsections (2) to (7), the Governor in Council may, on the recommendation of the
Minister, by order, make any prescribed agricultural goods specified in the order
subject to
(a) a surtax, at a rate specified in the order, that is in addition to any other duty
imposed under this Act or any other Act of Parliament relating to customs; and
(b) any conditions set out in the order relating to the imposition of the surtax.
Conditions for making order
(2) Before recommending that an order be made under subsection (1), the Minister
must be satisfied, on the basis of a report by the Minister of Agriculture and Agri-
Food, that the conditions, set out in Article 5 of the Agreement on Agriculture in
Annex 1A of the World Trade Organization Agreement, for the imposition of a surtax
on the prescribed agricultural goods have been met.
Non-application to goods in transit
(3) The President of the Canada Border Services Agency may relieve goods from
payment of a surtax imposed by an order under subsection (1) if the President is of
the opinion that
(a) before the coming into force of the order, the goods were purchased for
importation in the expectation in good faith that subsection (1) would not have
applied to those goods; and
(b) at the time that the order comes into force, the goods were in transit to the
purchaser in Canada.
Resolution of Parliament of cessation
(4) If both Houses of Parliament adopt a resolution directing that an order made
under subsection (1) cease to have effect, the order ceases to have effect on the day
that the resolution is adopted or, if the adopted resolution specifies a day on which
the order ceases to have effect, on that specified day.
Notice in Canada Gazette
(5) If an order under subsection (1) ceases to have effect as a result of a resolution
of both Houses of Parliament, the Minister shall cause a notice to that effect to be
published in the Canada Gazette.
Regulations
(6) The Governor in Council may, on the recommendation of the Minister, make
regulations
(a) prescribing agricultural goods for the purposes of this section in respect of any
country;
(b) prescribing terms and conditions governing the making of orders under
subsection (1); and
(c) generally for carrying out the purposes and provisions of this section.
Exemption from Statutory Instruments Act
(7) An order under subsection (1) is exempt from the application of sections 3, 5 and
11 of the Statutory Instruments Act.
Publication
(8) Every order made under subsection (1) must be published in the Canada
Gazette.
1997, c. 36, s. 68; 1999, c. 17, s. 130; 2005, c. 38, s. 87.
Bilateral Emergency Measures for U.S. Goods
Non-application
69 (1) This section does not apply in respect of textile and apparel goods set out in
Appendix 1.1 of Annex 300-B of Chapter Three of the North American Free Trade
Agreement.
Order by Governor in Council
(2) Subject to subsection (3), if at any time it appears to the satisfaction of the
Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under section 19.01 or subsection 19.1(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under section 23 of
that Act, that goods that are entitled to the United States Tariff are, as a result of that
entitlement, being imported in such increased quantities and under such conditions
as to alone constitute a principal cause of serious injury to domestic producers of like
or directly competitive goods, the Governor in Council may, on the recommendation
of the Minister, by order,
(a) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before January 1, 1989; and
(b) in respect of any other goods, make those goods subject to a temporary duty,
in addition to any other duty specified in this Act or in any other Act of Parliament
relating to customs, at a rate set out in the order, but that rate, when added to the
rate of customs duty specified in the List of Tariff Provisions that is in effect in
respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods on December 31, 1988, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(3) An order made under subsection (2)
(a) may not be made more than once during the period beginning on January 1,
1988 and ending on December 31, 1998 in respect of goods of a particular kind
and, if made during that period, remains in effect for the period, not exceeding
three years, specified in the order; and
(b) may be made after December 31, 1998 only if it is based on an agreement
between the Government of Canada and the Government of the United States
relating to the application of subsection (2).
Definition of principal cause
(4) In this section, principal cause means, in respect of a serious injury, an
important cause that is not less important than any other cause of the serious injury.
Reference to customs duty in effect
(5) For the purposes of paragraph (2)(a), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
1997, c. 36, s. 69; 2018, c. 27, s. 70.
Bilateral Emergency Measures for Mexican and MUST Goods
Non-application
70 (1) This section does not apply in respect of textile and apparel goods set out in
Appendix 1.1 of Annex 300-B of Chapter Three of the North American Free Trade
Agreement.
Order by Governor in Council
(2) Subject to subsection (3), if at any time it appears to the satisfaction of the
Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.01(3) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.02) of that Act, that
goods that are entitled to the Mexico Tariff or the Mexico–United States Tariff are, as
a result of that entitlement, being imported in such increased quantities and under
such conditions as to alone constitute a principal cause of serious injury, or a threat
of serious injury, to domestic producers of like or directly competitive goods, the
Governor in Council may, on the recommendation of the Minister, by order,
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty in respect of those goods that would otherwise be made after
that time by virtue of section 45;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before January 1, 1994; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the List
of Tariff Provisions that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods on December 31, 1993, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(3) An order under subsection (2)
(a) may not be made more than once during the period beginning on January 1,
1994 and ending on December 31, 2003 in respect of goods of a particular kind
and, if made during that period, remains in effect for the period, not exceeding
three years, specified in the order; and
(b) may be made after December 31, 2003 only if it is based on an agreement
between the Government of Canada and the Government of Mexico relating to
the application of subsection (2).
Rate of duty when order ceases to have effect
(4) If an order made under subsection (2) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would have been
applicable one year after the making of the order, as reduced in accordance with
section 45; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the
rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year following the year in which the order ceases to have effect, if the rate of
customs duty had been reduced in accordance with section 45, reduced for
subsequent years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year following the year in which the order ceases to have effect and ending
on the day on which the rate of customs duty for the goods would otherwise be
reduced to the final rate in accordance with section 45.
Definition of principal cause
(6) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
1997, c. 36, s. 70; 2018, c. 27, s. 71.
Bilateral Emergency Measures — Chile
Non-application
71 (1) This section does not apply in respect of textile and apparel goods set out in
Appendix 1.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement.
Order by Governor in Council
(2) Subject to subsection (3), if at any time it appears to the satisfaction of the
Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.012(2) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.05) of that Act, that
goods that are entitled to the Chile Tariff are, as a result of that entitlement, being
imported in such increased quantities and under such conditions as to alone
constitute a principal cause of serious injury, or a threat of serious injury, to domestic
producers of like or directly competitive goods, the Governor in Council may, on the
recommendation of the Minister, by order,
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 46;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before July 5, 1997; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the Chile
Tariff that is in effect in respect of those goods at that time, may not exceed the
lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods on July 4, 1997, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(3) An order under subsection (2)
(a) may not be made more than once during the period beginning on July 5, 1997
and ending on December 31, 2002 in respect of goods of a particular kind and, if
made during that period, remains in effect for the period, not exceeding three
years, specified in the order; and
(b) may be made after December 31, 2002 only if it is based on an agreement
between the Government of Canada and the Government of the Republic of Chile
relating to the application of subsection (2).
Rate of duty when order ceases to have effect
(4) If an order made under subsection (2) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would otherwise
have been applicable one year after the making of the order, as reduced in
accordance with section 46; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the
rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year following the year in which the order ceases to have effect, if the rate of
customs duty had been reduced in accordance with section 46, reduced for
subsequent years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year following the year in which the order ceases to have effect and ending
on the day on which the rate of customs duty for the goods would otherwise be
reduced to the final rate in accordance with section 46.
Definition of principal cause
(6) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
1997, c. 36, s. 71; 2018, c. 27, s. 72.
Bilateral Emergency Measures — Colombia
Order by Governor in Council
71.01 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.0121(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.061) of that Act, that goods that are entitled to the Colombia Tariff are, as a result
of that entitlement, being imported in such increased quantities, in absolute terms or
relative to the domestic production of like or directly competitive goods, and under
such conditions as to constitute a principal cause of serious injury, or a threat of
serious injury, to domestic producers of like or directly competitive goods, the
Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.01; and
(b) make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Colombia Tariff that is in effect in respect of those goods at that
time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods on January 1, 2007.
Terms and conditions
(2) An order under subsection (1)
(a) may not be made more than once in respect of goods of any particular kind;
(b) may only remain in effect for the period, not exceeding three years, that is
specified in the order; and
(c) may only be made during the period beginning on the day on which this
subsection comes into force and ending
(i) if the order is in respect of goods for which the Colombia Tariff rate of
customs duty is reduced to the final rate of “Free” over a period of less than
10 years, on the day that is 10 years after the day on which this subsection
comes into force, and
(ii) if the order is in respect of goods for which the Colombia Tariff rate of
customs duty is reduced to the final rate of “Free” over a period of 10 years or
more, on the day after the expiry of the tariff staging period in respect of those
goods.
Rate of duty when order ceases to have effect
(3) If an order made under subsection (1) ceases to have effect in a particular
calendar year, the rate of customs duty applicable to the goods after the order
ceases to have effect is the rate of customs duty that is applicable in accordance
with section 49.01.
Definition of principal cause
(4) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
2010, c. 4, s. 39.
Bilateral Emergency Measures — Costa Rica
Non-application
71.1 (1) This section does not apply in respect of textile and apparel goods set out in
Appendix III.1.1.1 of Annex III.1 of the Canada — Costa Rica Free Trade Agreement.
Order by Governor in Council
(2) Subject to subsections (3) and (4), if at any time it appears to the satisfaction of
the Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.013(2) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.07) of that Act, that
goods that are entitled to the Costa Rica Tariff are, as a result of that entitlement,
being imported in such increased quantities and under such conditions as to alone
constitute a principal cause of serious injury, or a threat of serious injury, to domestic
producers of like or directly competitive goods, the Governor in Council may, on the
recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.1;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before the coming into force
of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the Costa
Rica Tariff that is in effect in respect of those goods at that time, may not exceed
the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(3) An order under subsection (2)
(a) may not be made more than twice during the period beginning on the coming
into force of this subsection and ending on the date that is seven years after the
coming into force of this subsection in respect of goods of a particular kind and, if
made during that period, remains in effect for the period, not exceeding three
years, specified in the order; and
(b) may be made after the date that is seven years after the coming into force of
this subsection only if it is based on an agreement between the Government of
Canada and the Government of the Republic of Costa Rica relating to the
application of subsection (2).
Application of measures a second time
(4) A measure referred to in an order made under subsection (2) may be applied a
second time if
(a) the period of time that has elapsed since the initial application of the measure
ended is equal to at least one half the initial period of application;
(b) the rate of duty for the first year of the second action is not greater than the
rate that would be in effect in accordance with the Schedule of Canada referred
to in Annex III.3.1 of the Canada — Costa Rica Free Trade Agreement, entitled
“Tariff Elimination”, at the time the first action was imposed; and
(c) the rate of duty applicable to any subsequent year is reduced in equal steps
such that the duty rate in the final year of the action is equivalent to the rate
provided for in the Schedule of Canada referred to in Annex III.3.1 of the Canada
— Costa Rica Free Trade Agreement, entitled “Tariff Elimination”, for that year.
Rate of duty when order ceases to have effect
(5) If an order made under subsection (2) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would otherwise
have been applicable one year after the making of the order, as reduced in
accordance with section 49.1; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (6).
Specification of applicable rate
(6) For the purposes of subsection (5), the Minister shall, by order, specify that the
rate referred to in paragraph (5)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year following the year in which the order ceases to have effect, if the rate of
customs duty had been reduced in accordance with section 49.1, reduced for
subsequent years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year following the year in which the order ceases to have effect and ending
on the day on which the rate of customs duty for the goods would otherwise be
reduced to the final rate in accordance with section 49.1.
Definition of principal cause
(7) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(8) For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
2001, c. 28, s. 38; 2018, c. 27, s. 73.
Bilateral Emergency Measures — Iceland
Orders by Governor in Council
71.2 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.014(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.09) of that Act, that goods that are entitled to the Iceland Tariff are, as a result of
that entitlement, being imported in such increased quantities and under such
conditions as to alone constitute a principal cause of serious injury, or a threat of
serious injury, to domestic producers of like or directly competitive goods, the
Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 52.1;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before the coming into force
of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Iceland Tariff that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not, other than for tariff items referred to in subsection (3), be made more
than once during the period beginning on the day on which this subsection comes
into force and ending on the day before the day that is five years after the day on
which this subsection comes into force in respect of goods of a particular kind
and, if made during that period, remains in effect for the period, not exceeding
three years, specified in the order; and
(b) may, other than for tariff items referred to in subsection (3), be made after the
expiry of the period referred to in paragraph (a) only if it is based on an
agreement between the Government of Canada and the Government of the
Republic of Iceland relating to the application of subsection (1).
Certain tariff items
(3) An order under subsection (1)
(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11,
8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more
than once during the period beginning on the day that is three years after the day
on which this subsection comes into force and ending on the day before the day
that is 10 years after the day on which this subsection comes into force in respect
of goods of a particular kind and, if made during that period, remains in effect for
the period, not exceeding three years, specified in the order; and
(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00,
8905.10.00 and 8905.90.90, be made more than once during the period
beginning on the day that is three years after the day on which this subsection
comes into force and ending on the day before the day that is 15 years after the
day on which this subsection comes into force in respect of goods of a particular
kind and, if made during that period, remains in effect for the period, not
exceeding three years, specified in the order.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would otherwise
have been applicable one year after the making of the order, as reduced in
accordance with section 52.1; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the
rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year following the year in which the order ceases to have effect, if the rate of
customs duty had been reduced in accordance with section 52.1, reduced for
subsequent years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year following the year in which the order ceases to have effect and ending
on the day on which the rate of customs duty for the goods would otherwise be
reduced to the final rate in accordance with section 52.1.
Definition of principal cause
(6) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
2009, c. 6, s. 34; 2018, c. 27, s. 74.
Bilateral Emergency Measures — Norway
Orders by Governor in Council
71.3 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.015(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.091) of that Act, that goods that are entitled to the Norway Tariff are, as a result of
that entitlement, being imported in such increased quantities and under such
conditions as to alone constitute a principal cause of serious injury, or a threat of
serious injury, to domestic producers of like or directly competitive goods, the
Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 52.2;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before the coming into force
of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Norway Tariff that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not, other than for tariff items referred to in subsection (3), be made more
than once during the period beginning on the day on which this subsection comes
into force and ending on the day before the day that is five years after the day on
which this subsection comes into force in respect of goods of a particular kind
and, if made during that period, remains in effect for the period, not exceeding
three years, specified in the order; and
(b) may, other than for tariff items referred to in subsection (3), be made after the
expiry of the period referred to in paragraph (a) only if it is based on an
agreement between the Government of Canada and the Government of the
Kingdom of Norway relating to the application of subsection (1).
Certain tariff items
(3) An order under subsection (1)
(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11,
8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more
than once during the period beginning on the day that is three years after the day
on which this subsection comes into force and ending on the day before the day
that is 10 years after the day on which this subsection comes into force in respect
of goods of a particular kind and, if made during that period, remains in effect for
the period, not exceeding three years, specified in the order; and
(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00,
8905.10.00 and 8905.90.90, be made more than once during the period
beginning on the day that is three years after the day on which this subsection
comes into force and ending on the day before the day that is 15 years after the
day on which this subsection comes into force in respect of goods of a particular
kind and, if made during that period, remains in effect for the period, not
exceeding three years, specified in the order.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would otherwise
have been applicable one year after the making of the order, as reduced in
accordance with section 52.2; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the
rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year following the year in which the order ceases to have effect, if the rate of
customs duty had been reduced in accordance with section 52.2, reduced for
subsequent years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year following the year in which the order ceases to have effect and ending
on the day on which the rate of customs duty for the goods would otherwise be
reduced to the final rate in accordance with section 52.2.
Definition of principal cause
(6) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
Non-application
(8) This section does not apply in respect of goods of the territory of Svalbard.
2009, c. 6, s. 34; 2018, c. 27, s. 75.
Bilateral Emergency Measures — Switzerland–Liechtenstein
Orders by Governor in Council
71.4 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.016(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.092) of that Act, that goods that are entitled to the Switzerland–Liechtenstein Tariff
are, as a result of that entitlement, being imported in such increased quantities and
under such conditions as to alone constitute a principal cause of serious injury, or a
threat of serious injury, to domestic producers of like or directly competitive goods,
the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 52.3;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before the coming into force
of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Switzerland–Liechtenstein Tariff that is in effect in respect of those goods at that
time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not, other than for tariff items referred to in subsection (3), be made more
than once during the period beginning on the day on which this subsection comes
into force and ending on the day before the day that is five years after the day on
which this subsection comes into force in respect of goods of a particular kind
and, if made during that period, remains in effect for the period, not exceeding
three years, specified in the order; and
(b) may, other than for tariff items referred to in subsection (3), be made after the
expiry of the period referred to in paragraph (a) only if it is based on an
agreement between the Government of Canada and the Government of the
Swiss Confederation relating to the application of subsection (1).
Certain tariff items
(3) An order under subsection (1)
(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11,
8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more
than once during the period beginning on the day that is three years after the day
on which this subsection comes into force and ending on the day before the day
that is 10 years after the day on which this subsection comes into force in respect
of goods of a particular kind and, if made during that period, remains in effect for
the period, not exceeding three years, specified in the order; and
(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00,
8905.10.00 and 8905.90.90, be made more than once during the period
beginning on the day that is three years after the day on which this subsection
comes into force and ending on the day before the day that is 15 years after the
day on which this subsection comes into force in respect of goods of a particular
kind and, if made during that period, remains in effect for the period, not
exceeding three years, specified in the order.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would otherwise
have been applicable one year after the making of the order, as reduced in
accordance with section 52.3; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the
rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year following the year in which the order ceases to have effect, if the rate of
customs duty had been reduced in accordance with section 52.3, reduced for
subsequent years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year following the year in which the order ceases to have effect and ending
on the day on which the rate of customs duty for the goods would otherwise be
reduced to the final rate in accordance with section 52.3.
Definition of principal cause
(6) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
2009, c. 6, s. 34; 2018, c. 27, s. 76.
Bilateral Emergency Measures — Panama
Order by Governor in Council
71.41 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.0131(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.081) of that Act, that goods that are entitled to the Panama Tariff are, as a result
of that entitlement, being imported in such increased quantities, in absolute terms or
relative to the domestic production of like or directly competitive goods, and under
such conditions as to constitute a principal cause of serious injury, or a threat of
serious injury, to domestic producers of like or directly competitive goods, the
Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.41; and
(b) make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Panama Tariff that is in effect in respect of those goods at that
time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods on January 1, 2009.
Terms and conditions
(2) An order under subsection (1)
(a) is not to be made more than once in respect of goods of any particular kind;
(b) remains in effect only for the period, not exceeding three years, that is
specified in the order;
(c) may be made during the period beginning on the day on which this subsection
comes into force and ending
(i) if the order is in respect of goods for which the Panama Tariff rate of
customs duty is reduced to the final rate of “Free” over a period of less than
10 years, on the day that is 10 years after the day on which this subsection
comes into force, and
(ii) if the order is in respect of goods for which the Panama Tariff rate of
customs duty is reduced to the final rate of “Free” over a period of 10 years or
more, on the day after the expiry of the tariff staging period in respect of those
goods; and
(d) may be made after the period described in paragraph (c) if the order is based
on an agreement between the Government of Canada and the Government of the
Republic of Panama relating to the application of subsection (1).
Rate of duty when order ceases to have effect
(3) If an order made under subsection (1) ceases to have effect in a particular
calendar year, the rate of customs duty applicable to the goods after the order
ceases to have effect is the rate of customs duty that is applicable in accordance
with section 49.41.
Definition of principal cause
(4) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
2012, c. 26, s. 46.
Bilateral Emergency Measures — Peru
Order by Governor in Council
71.5 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.017(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.093) of that Act, that goods that are entitled to the Peru Tariff are, as a result of
that entitlement, being imported in such increased quantities, in absolute terms or
relative to the domestic production of like or directly competitive goods, and under
such conditions as to constitute a principal cause of serious injury, or a threat of
serious injury, to domestic producers of like or directly competitive goods, the
Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.5; and
(b) make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Peru Tariff that is in effect in respect of those goods at that time,
may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods on January 1, 2007.
Terms and conditions
(2) An order under subsection (1)
(a) may not be made more than twice during the period beginning on the day on
which this subsection comes into force and ending on the day that is seven years
after the day on which this subsection comes into force in respect of goods of a
particular kind and, if made during that period, remains in effect for the period, not
exceeding three years, specified in the order; and
(b) may not be made after the day that is seven years after the day on which this
subsection comes into force.
Application of measures a second time
(3) A measure referred to in an order made under subsection (1) may be applied a
second time if the period that has elapsed since the initial application of the measure
ended is equal to at least one half of the initial period of application.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular
calendar year, the rate of customs duty applicable to the goods after the order
ceases to have effect is the rate of customs duty that is applicable in accordance
with section 49.5.
Definition of principal cause
(5) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
2009, c. 16, ss. 46, 56.
Bilateral Emergency Measures — Jordan
Order by Governor in Council
71.6 (1) Subject to subsections (2) and (3), if at any time it appears to the satisfaction
of the Governor in Council, as a result of an inquiry made by the Canadian
International Trade Tribunal under subsection 19.018(2) of the Canadian
International Trade Tribunal Act or further to a complaint filed under subsection 23
(1.094) of that Act, that goods that are entitled to the Jordan Tariff are, as a result of
that entitlement, being imported in such increased quantities in absolute terms and
under such conditions as to alone constitute a principal cause of serious injury, or a
threat of serious injury, to domestic producers of like or directly competitive goods,
the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 52.4;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty set out
in the List of Tariff Provisions that is in effect in respect of those goods at that
time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that
was in effect in respect of those goods immediately before the coming into force
of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Jordan Tariff that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods immediately before the coming into force of this
subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not be made more than twice during the period beginning on the coming
into force of this subsection and ending on the date that is 10 years after the
coming into force of this subsection in respect of goods of a particular kind and, if
made during that period, remains in effect for the period, not exceeding three
years, specified in the order; and
(b) may be made after the date that is 10 years after the coming into force of this
subsection only if it is based on an agreement between the Government of
Canada and the Government of Jordan relating to the application of subsection
(1).
Application of measures a second time
(3) A measure referred to in an order made under subsection (1) may be applied a
second time if the period that has elapsed since the initial application of the measure
ended is equal to at least two years.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular
calendar year, the rate of customs duty applicable to the goods after the order
ceases to have effect is the rate of customs duty that is applicable in accordance
with section 52.4.
Definition of principal cause
(5) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
Reference to customs duty in effect
(6) For the purposes of paragraph (1)(b), the Most-Favoured Nation Tariff rate of
customs duty in effect in respect of a fresh fruit or vegetable is,
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that
vegetable set out in the applicable tariff item referred to in Supplementary Note 2
(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set
out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter
8 of the List of Tariff Provisions.
2012, c. 18, s. 37; 2018, c. 27, s. 77.
Bilateral Emergency Measures — Honduras
Order by Governor in Council
72 (1) This section does not apply in respect of textile and apparel goods set out in
section 1 of Annex 3.1 of the Canada–Honduras Free Trade Agreement.
(2) Subject to subsections (3) to (7), if at any time it appears to the satisfaction of the
Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.019(2) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.095) of that Act,
that goods that are entitled to the Honduras Tariff are, as a result of that entitlement,
being imported in such increased quantities, in absolute terms or relative to the
domestic production of like or directly competitive goods, and under such conditions
as to constitute a principal cause of serious injury, or a threat of serious injury, to
domestic producers of like or directly competitive goods, the Governor in Council
may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.6;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in the Act or any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Honduras Tariff, may not exceed the Most-Favoured-Nation Tariff
rate of customs duty that was in effect for the corresponding season immediately
before the coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or in any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Honduras Tariff that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection.
Terms and conditions
(3) An order under subsection (2)
(a) may not be made more than twice during the period beginning on the coming
into force of this subsection and ending on the date that is eight years after the
coming into force of this subsection in respect of goods of a particular kind;
(b) remains in effect only for the period, not exceeding three years, that is
specified in the order; and
(c) may be made after the date that is eight years after the coming into force of
this subsection if the order is based on an agreement between the Government of
Canada and the Government of the Republic of Honduras relating to the
application of subsection (2).
Application of measures a second time
(4) A measure referred to in an order made under subsection (2) may be applied a
second time if
(a) the period of time that has elapsed since the initial application of the measure
ended is equal to at least one half the initial period of application;
(b) the rate of duty for the first year of the second action is not greater than the
rate that would be in effect in accordance with section 49.6, at the time the first
action was imposed; and
(c) the rate of duty applicable to any subsequent year is reduced in equal steps
such that the duty rate in the final year of the action is equivalent to the rate
provided for section 49.6 for that year.
Rate of duty when order ceases to have effect
(5) If an order made under subsection (2) ceases to have effect in a particular
calendar year
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would otherwise
have been applicable one year after the making of the order, as reduced in
accordance with section 49.6; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (6).
Specification of applicable rate
(6) For the purposes of subsection (5), the Minister shall, by order, specify that the
rate referred to in paragraph (5)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year after the year in which the order ceases to have effect, if the rate of customs
duty had been reduced in accordance with section 49.6, reduced for subsequent
years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year after the year in which the order ceases to have effect and ending on the
day on which the rate of customs duty for the goods would otherwise be reduced
to the final rate in accordance with section 49.6.
Definition of principal cause
(7) In this section, principal cause means, in respect of a serious injury or threat of
serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
1997, c. 36, s. 72; 2011, c. 24, s. 128; 2014, c. 14, s. 44.
Bilateral Emergency Measures for Textile and Apparel Goods Imported from Honduras
Order by Governor in Council
73 (1) If it appears to the satisfaction of the Governor in Council, on the basis of a
report of the Minister further to a complaint under subsection 23(1.096) of the
Canadian International Trade Tribunal Act or as a result of an inquiry made by the
Canadian International Trade Tribunal under subparagraph 26(1)(a)(i.96) of that Act,
that textile and apparel goods set out in section 1 of Annex 3.1 of the Canada
–Honduras Free Trade Agreement and entitled to the Honduras Tariff are being
imported in such increased quantities, in absolute terms or relative to the domestic
market for the goods, and under such conditions as to cause serious damage or an
actual threat of serious damage to domestic producers of like or directly competitive
goods, the Governor in Council may, on the recommendation of the Minister, by
order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty in respect of the goods that would otherwise be made after that
time by virtue of section 49.6; or
(b) make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or any other Act of Parliament, at a rate set out in the order,
but that rate, when added to the rate of customs duty specified in the Honduras
Tariff that is in effect in respect of those goods at that time, may not exceed the
lesser of
(i) the Most-Favoured-Nation Tariff rate for the goods in effect when the order
is made, and
(ii) the Most-Favoured-Nation Tariff rate for the goods in effect immediately
before the coming into force of this subsection.
Terms and conditions
(2) Subject to subsection (3), an order made under subsection (1) remains in effect
for a period, not exceeding three years, specified in the order.
Duration of order
(3) If an order is made under subsection (1) on the basis of a report of the Minister,
the order ceases to have effect at the end of the one hundred and eightieth day after
the day on which the order is made unless, before the order so ceases to have
effect, the Canadian International Trade Tribunal reports to the Governor in Council,
on the basis of an inquiry made under subparagraph 26(1)(a)(i.96) of the Canadian
International Trade Tribunal Act, that the goods described in the report of the
Minister are being imported from the country named in the report under such
conditions as to cause or threaten serious damage to domestic producers of like or
directly competitive goods.
Extension of order
(4) The Governor in Council may, on the recommendation of the Minister, by order,
extend the period of an order made as a result of an inquiry of the Canadian
International Trade Tribunal made under subparagraph 26(1)(a)(i.96) of the
Canadian International Trade Tribunal Act or an order that remains in effect by virtue
of subsection (3) on the basis of a report of that Tribunal, but the total period of the
order may not exceed three years.
Rate of duty after order ceases to have effect
(5) If an order made under subsection (1) ceases to have effect in a particular
calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to
have effect and until December 31 of that year is the rate that would have been
applicable one year after the making of the order, as reduced in accordance with
section 49.6; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of
the following year is the rate specified by the Minister under subsection (6).
Specification of applicable rates
(6) For the purposes of subsection (5), the Minister shall, by order, specify that the
rate referred to in paragraph (5)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the
year after the year in which the order ceases to have effect if the rate of customs
duty had been reduced in accordance with section 49.6, reduced for subsequent
years in accordance with that section; or
(b) the rate of customs duty that would have been applicable one year after the
making of the order, reduced in equal annual stages beginning on January 1 of
the year after the year in which the order ceases to have effect and ending on the
day on which the rate of customs duty for the goods would otherwise be reduced
to the final rate in accordance with section 49.6.
Further orders
(7) An order under subsection (1) may not be made more than once during the
period beginning on the coming into force of this subsection and ending on the date
that is five years after the coming into force of this subsection in respect of goods of
a particular kind.
1997, c. 36, s. 73; 2011, c. 24, s. 128; 2014, c. 14, s. 44.
Bilateral Emergency Measures — Korea
Order by Governor in Council
74 (1) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of
the Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.0191(2) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.097) of that Act,
that goods that are entitled to the Korea Tariff are, as a result of that entitlement,
being imported in such increased quantities and under such conditions as to alone
constitute a principal cause of serious injury, or a threat of serious injury, to domestic
producers of like or directly competitive goods, the Governor in Council may, on the
recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.7;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Korea Tariff that is in effect in respect of those goods at that time,
may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods for the corresponding season immediately before the
order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods for the corresponding season immediately before the
coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Korea Tariff that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection.
Critical circumstances
(2) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the
Governor in Council, further to an allegation filed under subsection 30.28(1) of the
Canadian International Trade Tribunal Act, that there are critical circumstances
resulting from the fact that goods that are entitled to the Korea Tariff are, as a result
of that entitlement, being imported in such increased quantities and under such
conditions as to constitute a principal cause of serious injury, or a threat of serious
injury, to domestic producers of like or directly competitive goods, the Governor in
Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 49.7;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Korea Tariff that is in effect in respect of those goods at that time,
may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods for the corresponding season immediately before the
order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods for the corresponding season immediately before the
coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Korea Tariff that is in effect in respect of those goods at that time, may not
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection.
Duration of order under subsection (1)
(3) An order under subsection (1) remains in effect for the period that is specified in
the order, which shall not exceed two years. However, if the order results from a
complaint filed under subsection 23(1.097) of the Canadian International Trade
Tribunal Act and an order under subsection (2) has been made in the context of that
complaint, the period shall not exceed two years less the number of days during
which the order under subsection (2) was in effect.
Duration of order under subsection (2)
(4) An order under subsection (2) ceases to have effect at the beginning of the two-
hundredth day after the day on which the order is made.
Exception — negative determination
(5) Despite subsection (4), if the inquiry made by the Canadian International Trade
Tribunal into the complaint filed under subsection 23(1.097) of the Canadian
International Trade Tribunal Act does not result in a finding that the goods that are
entitled to the Korea Tariff are, as a result of that entitlement, being imported in such
increased quantities and under such conditions as to alone constitute a principal
cause of serious injury, or a threat of serious injury, to domestic producers of like or
directly competitive goods,
(a) the order made under subsection (2) in the context of the same complaint
ceases to have effect on the day that the Governor in Council receives the
resulting report of the Canadian International Trade Tribunal under subsection 29
(3) of that Act, and
(b) the Governor in Council may, on the recommendation of the Minister, by
order, refund any surtaxes imposed under the order made under subsection (2).
Exception — positive determination
(6) Despite subsection (4), if the inquiry made by the Canadian International Trade
Tribunal into the complaint filed under subsection 23(1.097) of the Canadian
International Trade Tribunal Act results in a finding that the goods that are entitled to
the Korea Tariff are, as a result of that entitlement, being imported in such increased
quantities and under such conditions as to alone constitute a principal cause of
serious injury, or a threat of serious injury, to domestic producers of like or directly
competitive goods, the Governor in Council may, on the recommendation of the
Minister, by order, extend the period of the order made under subsection (2) in the
context of the same complaint. The total period of the order is not to exceed two
years.
Extension of order
(7) The Governor in Council may, on the recommendation of the Minister, by order,
extend the period of an order made under subsection (1) or (2), if it appears to the
satisfaction of the Governor in Council, as a result of an inquiry made by the
Canadian International Trade Tribunal under section 30.07 of the Canadian
International Trade Tribunal Act that the order continues to be necessary to prevent
or remedy serious injury to, and to facilitate the adjustment of, domestic producers of
like or directly competitive goods, and that there is evidence that the domestic
producers are adjusting. The total period of the order is not to exceed four years.
Terms and conditions
(8) An order made under subsection (1) or (2) may be in effect during the period
beginning on the day on which this subsection comes into force and ending
(a) if the order is in respect of goods for which the Korea Tariff rate of customs
duty is reduced to the final rate of “Free” over a period of less than five years, on
the day that is ten years after the expiry of the tariff staging period in respect of
those goods; and
(b) if the order is in respect of goods for which the Korea Tariff rate of customs
duty is reduced to the final rate of “Free” over a period of five years or more, on
the day that is fifteen years after the coming into force of this subsection.
Rate of duty when an order ceases to have effect
(9) If an order made under subsection (1) or (2) ceases to have effect in a particular
calendar year, the rate of customs duty applicable to the goods after the order
ceases to have effect is the rate of customs duty that is applicable in accordance
with section 49.7.
Definition of principal cause
(10) In this section, principal cause means, in respect of a serious injury or threat of
a serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
1997, c. 36, s. 74; 2011, c. 24, s. 128; 2014, c. 28, s. 51.
Bilateral Emergency Measures — Ukraine
Order by Governor in Council
75 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of
the Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.0192(2) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.098) of that Act,
that goods that are entitled to the Ukraine Tariff are, as a result of that entitlement,
being imported in such increased quantities, in absolute terms or relative to the
domestic production of like or directly competitive goods, and under such conditions
as to constitute a principal cause of serious injury, or a threat of serious injury, to
domestic producers of like or directly competitive goods, the Governor in Council
may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of section 52.5;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis,
make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the rate of customs duty
specified in the Ukraine Tariff that is in effect in respect of those goods at that
time, is not to exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods for the corresponding season immediately before the
order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods for the corresponding season immediately before the
coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those
goods subject to a temporary duty, in addition to any other duty specified in this
Act or any other Act of Parliament relating to customs, at a rate set out in the
order, but that rate, when added to the rate of customs duty specified in the
Ukraine Tariff that is in effect in respect of those goods at that time, is not to
exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection.
Terms and conditions
(2) An order referred to in subsection (1)
(a) is not to be made more than once in respect of goods of any particular kind;
(b) remains in effect only for the period, not exceeding three years, that is
specified in the order; and
(c) may be in effect during the period beginning on the day on which this section
comes into force and ending on the day before the seventh anniversary of the
day on which this section comes into force.
Rate of duty when order ceases to have effect
(3) When an order made under subsection (1) ceases to have effect, the rate of
customs duty applicable to the goods is the rate of customs duty that is applicable in
accordance with section 52.5.
Definition of principal cause
(4) In this section, principal cause means, in respect of a serious injury or threat of
a serious injury, an important cause that is not less important than any other cause of
the serious injury or threat.
1997, c. 36, s. 75; 2011, c. 24, s. 128; 2017, c. 8, s. 37.
Emergency Measures — CPTPP Countries
Order by Governor in Council
76 (1) Subject to subsections (2) to (5), if at any time it appears to the satisfaction of
the Governor in Council, as a result of an inquiry made by the Canadian International
Trade Tribunal under subsection 19.0193(2) of the Canadian International Trade
Tribunal Act or further to a complaint filed under subsection 23(1.082) of that Act,
that goods that are entitled to a CPTPP tariff are, as a result of that entitlement,
being imported in such increased quantities, in absolute terms or relative to domestic
production, and under such conditions as to cause or threaten to cause serious injury
to domestic producers of like or directly competitive goods, the Governor in Council
may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate
of customs duty with respect to those goods that would otherwise be made after
that time by virtue of the provision of this Act that gives effect to that CPTPP
Tariff; and
(b) make those goods subject to a temporary duty, in addition to any other duty
specified in this Act or in any other Act of Parliament relating to customs, at a rate
set out in the order, but that rate, when added to the applicable rate of customs
duty that is in effect in respect of those goods at that time, may not exceed the
lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection.
Duration of order
(2) An order under subsection (1) remains in effect for the period that is specified in
the order, which shall not exceed
(a) three years in the case of motor vehicles of heading No. 87.03 imported from
Japan; and
(b) two years in the case of any other goods.
Extension of order
(3) The Governor in Council may, on the recommendation of the Minister, by order,
extend the period of an order made under subsection (1), if it appears to the
satisfaction of the Governor in Council, as a result of an inquiry made by the
Canadian International Trade Tribunal under section 30.07 of the Canadian
International Trade Tribunal Act that the order continues to be necessary to prevent
or remedy serious injury and to facilitate the adjustment of domestic producers of like
or directly competitive goods. The total period of the order is not to exceed
(a) five years in the case of motor vehicles of heading No. 87.03 imported from
Japan; and
(b) three years in the case of any other goods.
Terms and conditions
(4) An order made under subsection (1)
(a) is not to be made more than once in respect of goods of any particular kind
with the exception of motor vehicles of heading No. 87.03 imported from Japan;
(b) may be in effect during the period beginning on the day on which this
subsection comes into force and ending
(i) on the third anniversary of the first day on which the Comprehensive and
Progressive Agreement on Trans-Pacific Partnership is in effect, if the order is
in respect of goods, other than motor vehicles of heading No. 87.03 imported
from Japan, for which the applicable CPTPP tariff rate of customs duty is at its
final rate of “Free” on that anniversary,
(ii) on the day on which the applicable CPTPP tariff rate of customs duty is
reduced to its final rate of “Free”, if the order is in respect of goods, other than
motor vehicles of heading No. 87.03 imported from Japan, for which the
applicable CPTPP tariff rate of customs duty is not at its final rate of “Free” on
the anniversary referred to in subparagraph (i), and
(iii) if the order is in respect of motor vehicles of heading No. 87.03 imported
from Japan, on the twelfth anniversary of the day on which that CPTPP tariff
rate of customs duty for those goods is reduced to the final rate of “Free”.
Rate of duty when an order ceases to have effect
(5) When an order made under subsection (1) ceases to have effect, the rate of
customs duty applicable to the goods is the rate of customs duty that is applicable in
accordance with the provision of this Act that gives effect to the CPTPP Tariff to
which the goods are entitled.
1997, c. 36, s. 76; 2011, c. 24, s. 128; 2018, c. 23, s. 44.
76.1 [Repealed, 2011, c. 24, s. 128]
Emergency Measures for Textile and Apparel Goods Imported from CPTPP Countries
Order by governor in Council
77 (1) Subject to subsections (2) to (5), if at any time it appears to the satisfaction of
the Governor in Council, on the basis of a report of the Minister further to a complaint
filed under subsection 23(1.083) of the Canadian International Trade Tribunal Act or
as a result of an inquiry made by the Canadian International Trade Tribunal under
subparagraph 26(1)(a)(i.83) of that Act, that textile or apparel goods set out in Annex
4-A of the TPP, as defined in section 2 of the Comprehensive and Progressive
Agreement for Trans-Pacific Partnership Implementation Act, that are entitled to a
CPTPP tariff are, as a result of that entitlement, being imported in such increased
quantities, in absolute terms or relative to the domestic market for that good, and
under such conditions as to cause serious damage or an actual threat of serious
damage to domestic producers of like or directly competitive goods, the Governor in
Council may, on the recommendation of the Minister, by order make those goods
subject to a temporary duty, in addition to any other duty specified in this Act or any
other Act of Parliament relating to customs, at a rate set out in the order, but that
rate, when added to the applicable rate of customs duty specified in the CPTPP
Tariff that is in effect in respect of those goods at that time, may not exceed the
lesser of
(a) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in
respect of those goods at the time the order is made, and
(b) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in
respect of those goods immediately before the coming into force of this
subsection.
Duration of order
(2) An order under subsection (1) remains in effect for the period that is specified in
the order, which shall not exceed two years.
Extension of order
(3) The Governor in Council may, on the recommendation of the Minister, by order,
extend the period of an order made under subsection (1). The total period of the
order is not to exceed four years.
Terms and conditions
(4) An order made under subsection (1)
(a) is not to be made more than once in respect of goods of any particular kind;
and
(b) may be in effect during the period beginning on the day on which this
subsection comes into force and ending on the fifth anniversary of the day on
which the CPTPP rate of customs duty on those goods is reduced to the final rate
of “Free”.
Rate of duty when an order ceases to have effect
(5) When an order made under subsection (1) ceases to have effect, the rate of
customs duty applicable to the goods is the rate of customs duty that is applicable in
accordance with the provision of this Act that gives effect to the CPTPP Tariff to
which the goods are entitled.
1997, c. 36, s. 77; 2011, c. 24, s. 128; 2018, c. 23, s. 44.
Safeguard Measures in Respect of China
Definitions
77.1 (1) The following definitions apply in this section and in sections 77.2 to 77.8.
market disruption means a rapid increase in the importation of goods that are like
or directly competitive with goods produced by a domestic industry, in absolute terms
or relative to the production of those goods by a domestic industry, so as to be a
significant cause of material injury, or threat of material injury, to the domestic
industry. (désorganisation du marché)
significant cause means, in respect of a material injury or threat thereof, an
important cause that need not be as important as, or more important than, any other
cause of the material injury or threat. (cause importante)
Surtax — market disruption
(2) Subject to section 77.2, if at any time it appears to the satisfaction of the
Governor in Council, on the basis of a report of the Minister or of an inquiry made by
the Canadian International Trade Tribunal under section 30.21 or 30.22 of the
Canadian International Trade Tribunal Act, that goods originating in the People’s
Republic of China are being imported in such increased quantities or under such
conditions as to cause or threaten to cause market disruption to domestic producers
of like or directly competitive goods, the Governor in Council may, on the
recommendation of the Minister, by order, make any such goods, when imported into
Canada or a region or part of Canada specified in the order during the period that the
order is in effect, subject to a surtax
(a) at a rate specified in the order; or
(b) at a rate specified in the order that varies from time to time as the quantity of
those goods imported into Canada or that region or part of Canada during a
period specified in the order equals or exceeds quantities specified in the order.
Maximum rate
(3) The rate specified under subsection (2) may not exceed the rate that in the
opinion of the Governor in Council is sufficient to prevent or remedy market
disruption to domestic producers of like or directly competitive goods.
Minister’s report
(4) A report of the Minister referred to in subsection (2) may be made only if there
are, in the opinion of the Minister, critical circumstances.
Inquiry
(5) If an order is made under subsection (2) on the basis of a report of the Minister,
the Governor in Council shall immediately refer the matter to the Canadian
International Trade Tribunal for an inquiry under subsection 30.21(1) of the Canadian
International Trade Tribunal Act.
2002, c. 19, s. 7.
Period and repeal
77.2 (1) An order made under subsection 77.1(2)
(a) subject to section 77.3, has effect for a period specified in the order; and
(b) may be amended or repealed at any time by the Governor in Council on the
recommendation of the Minister unless, before that time, a resolution directing
that the order cease to have effect has been adopted by both Houses of
Parliament under section 77.4.
Cessation
(2) If an order is made under subsection 77.1(2) on the basis of a report of the
Minister, the order ceases to have effect at the end of the two hundredth day after
the day on which the order is made unless, before the order so ceases to have
effect, the Canadian International Trade Tribunal reports to the Governor in Council,
on the basis of an inquiry made under section 30.21 or 30.22 of the Canadian
International Trade Tribunal Act, that the goods described in the report of the
Minister are being imported in such increased quantities or under such conditions as
to cause or threaten to cause market disruption to domestic producers of like or
directly competitive goods.
2002, c. 19, s. 7.
Extension order
77.3 (1) If, at any time before the expiry of an order with respect to any goods made
under this subsection or subsection 77.1(2) or under subsection 5.4(2) or (4) of the
Export and Import Permits Act, it appears to the satisfaction of the Governor in
Council, as a result of an inquiry made by the Canadian International Trade Tribunal
under subsection 30.25(7) of the Canadian International Trade Tribunal Act, that an
order continues to be necessary to prevent or remedy market disruption to domestic
producers of like or directly competitive goods, the Governor in Council may, on the
recommendation of the Minister, make an extension order imposing a surtax on any
goods specified in the previous order.
Scope and rate
(2) If an extension order is made under subsection (1),
(a) the extension order applies to goods imported into Canada, or any region or
part of Canada, specified in the order during the period that the order is in effect;
and
(b) the rate of the surtax imposed by the extension order must, subject to
subsection (3),
(i) be at a rate specified in the extension order, or
(ii) be at a rate specified in the extension order that varies from time to time as
the quantity of those goods imported into Canada or that region or part of
Canada during a period specified in the order equals or exceeds totals
specified in the order.
Maximum rate
(3) The rate specified in the extension order may not exceed the rate that in the
opinion of the Governor in Council is sufficient to prevent or remedy market
disruption to domestic producers of like or directly competitive goods.
Period and repeal of extension orders
(4) Every extension order made under subsection (1)
(a) remains in effect, subject to this section, for the period that is specified in the
order; and
(b) may, notwithstanding any other provision of this section, be amended or
repealed at any time by the Governor in Council on the recommendation of the
Minister unless, before that time, a resolution directing that the order cease to
have effect has been adopted by both Houses of Parliament under section 77.4.
2002, c. 19, s. 7.
Resolution of Parliament of cessation
77.4 Notwithstanding sections 77.1 to 77.3 and 77.5 to 77.8, if a resolution directing
that an order made under subsection 77.1(2), 77.3(1) or 77.6(2) cease to have effect
is adopted by both Houses of Parliament, the order ceases to have effect on the day
that the resolution is adopted or, if the adopted resolution specifies a day on which
the order ceases to have effect, on that specified day.
2002, c. 19, s. 7.
Notice in Canada Gazette
77.5 If an order made under
(a) subsection 77.1(2) remains in effect by reason of subsection 77.2(2), or
(b) subsection 77.1(2), 77.3(1) or 77.6(2) ceases to have effect by reason of a
resolution of both Houses of Parliament,
the Minister shall cause a notice to that effect to be published in the Canada Gazette.
2002, c. 19, s. 7.
Definitions
77.6 (1) The following definitions apply in this section.
action means
(a) any action, including a provisional action, taken
(i) by the People’s Republic of China to prevent or remedy market disruption
in a WTO Member other than Canada, or
(ii) by a WTO Member other than Canada to withdraw concessions under the
World Trade Organization Agreement or otherwise to limit imports to prevent
or remedy market disruption in that Member caused or threatened by the
importation of goods originating in the People’s Republic of China; or
(b) any combination of actions referred to in paragraph (a). (mesure)
WTO Member means a Member of the World Trade Organization established by
Article I of the Agreement Establishing the World Trade Organization, signed at
Marrakesh on April 15, 1994. (membre de l’OMC)
Surtax — trade diversion
(2) If at any time it appears to the satisfaction of the Governor in Council, on the
basis of an inquiry made by the Canadian International Trade Tribunal under section
30.21 or 30.23 of the Canadian International Trade Tribunal Act, that an action
causes or threatens to cause a significant diversion of trade into the domestic market
in Canada, the Governor in Council may, on the recommendation of the Minister, by
order, make any goods originating in the People’s Republic of China, when imported
into Canada or a region or part of Canada specified in the order during the period
that the order is in effect, subject to a surtax
(a) at a rate specified in the order; or
(b) at a rate specified in the order that varies from time to time as the quantity of
those goods imported into Canada or that region or part of Canada during a
period specified in the order equals or exceeds quantities specified in the order.
Maximum rate
(3) The rate specified under subsection (2) may not exceed the rate that in the
opinion of the Governor in Council is sufficient to prevent or remedy diversion of
trade into the domestic market in Canada.
Amendment or repeal
(4) An order made under subsection (2) may be amended or repealed at any time by
the Governor in Council on the recommendation of the Minister unless, before that
time, a resolution directing that the order cease to have effect has been adopted by
both Houses of Parliament under section 77.4.
2002, c. 19, s. 7.
Regulations
77.7 The Governor in Council may make regulations for carrying out the purposes of
sections 77.1 to 77.6 and may, by order, suspend a surtax or rate in whole or in part
from application to any goods or any class of goods.
2002, c. 19, s. 7.
Decision of Governor in Council final
77.8 The decision of the Governor in Council is final on any question that may arise
regarding the application of the surtax or rate imposed under sections 77.1 to 77.6.
2002, c. 19, s. 7.
Expiry date
77.9 Sections 77.1 to 77.8 cease to have effect on December 11, 2013.
2002, c. 19, s. 7.
Surtaxes
Surtax
78 (1) If at any time it appears to the satisfaction of the Governor in Council, on a
report of the Minister, that Canada’s external financial position and its balance of
payments are such as to require special measures respecting Canadian imports, the
Governor in Council may, by order, subject goods that originate in a country or that
are entitled to any tariff treatment under regulations made under section 16, or any
class of such goods, to a surtax that is in addition to the duties imposed under this
Act.
Amount of surtax
(2) A surtax referred to in subsection (1) may differ in amount for different goods or
classes of goods.
Order ceases to have effect unless approved by Parliament
(3) An order the period of which is longer than 180 days ceases to have effect on the
one hundred and eightieth day after it is made if Parliament is then sitting or, if
Parliament is not then sitting, at the end of the fifteenth sitting day of the next sitting
of Parliament, unless before that day the order is approved by a resolution adopted
by both Houses of Parliament.
Meaning of sitting day
(4) For the purposes of subsection (3), a day on which either House of Parliament
sits is deemed to be a sitting day.
Goods in Transit
Goods in transit
79 An order made under any of the following provisions may provide that goods that
are in transit to Canada at the time the order comes into force are entitled to the tariff
treatment that was applicable to those goods immediately before that time:
(a) subsection 53(2);
(b) subsection 55(1);
(c) section 60;
(d) subsection 63(1);
(e) subsection 69(2);
(f) subsection 70(2);
(g) subsection 71.01(1);
(h) subsection 71.1(2);
(i) subsection 71.41(1);
(j) subsection 71.5(1);
(k) subsection 71.6(1);
(l) subsection 72(2);
(m) subsection 73(1);
(n) subsection 74(1);
(o) subsection 74(2);
(p) subsection 75(1).
1997, c. 36, s. 79; 2001, c. 28, s. 40; 2009, c. 16, ss. 47, 56; 2010, c. 4, s. 40; 2011, c. 24, s. 129;
2012, c. 18, ss. 38, 44, c. 26, ss. 47, 61 to 63; 2014, c. 14, s. 45, c. 28, s. 52; 2017, c. 8, s. 38.
PART 3
Duties Relief
Interpretation
Definitions
80 The definitions in this section apply in this Part.
customs duties, other than for the purposes of sections 95, 96 and 98.1, means
customs duties imposed under Part 2, other than surtaxes or temporary duties
imposed under Division 4 of Part 2. (droits de douane)
duties, other than for the purposes of section 106, means duties or taxes levied or
imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act,
the Special Import Measures Act or any other Act of Parliament relating to customs,
but for the purposes of sections 89 and 113 does not include the goods and services
tax. (droits)
excise taxes means the taxes imposed under the Excise Tax Act other than the
goods and services tax. (taxes d’accise)
goods and services tax means the tax imposed under Part IX of the Excise Tax
Act. (taxe sur les produits et services)
process, in respect of goods, includes the adjustment, alteration, assembly,
manufacture, modification, production or repair of the goods. (transformation)
1997, c. 36, s. 80; 2001, c. 28, s. 41; 2002, c. 19, ss. 8, 19, c. 22, s. 347; 2011, c. 24, s. 130; 2017, c.
6, s. 98.
Part binds Her Majesty
81 This Part is binding on Her Majesty in right of Canada or of a province.
DIVISION 1
Reduction of Rates of Customs Duty
Amendment of List of Tariff Provisions and the “F” Staging List
82 (1) The Governor in Council may, on the recommendation of the Minister, by
order, amend the List of Tariff Provisions and the “F” Staging List in respect of goods
used in the production of other goods or the provision of services, subject to any
conditions and for any period that may be set out in the order.
Repeal or amendment
(2) At any time before the expiration of an order made under subsection (1), the
Governor in Council may, on the recommendation of the Minister, by subsequent
order, repeal or amend the order subject to any conditions and for any period that
may be set out in the subsequent order.
Maximum rate
(3) A rate specified in an order made under subsection (1) or (2) may not exceed the
rate of customs duty that would have been set out in the List of Tariff Provisions or in
the “F” Staging List in respect of those goods if no order were made under this
section.
Retroactivity
(4) An order made under subsection (1) or (2) may, if it so provides, be retroactive
and have effect in respect of a period before it is made, but no such order may have
effect in respect of a period before this section comes into force.
Exception
(5) An order made under subsection (2) that increases a rate of customs duty may
not have effect in respect of a period before the date the order is published in the
Canada Gazette.
Regulations
(6) The Governor in Council may, on the recommendation of the Minister, make
regulations for carrying out the purposes of this section.
DIVISION 2
Importation without Full Payment of Duties
Reduced Value for Duty
Goods of heading No. 98.04
83 In the case of goods that are imported by a traveller, that are reported in
accordance with regulations made under paragraph 133(f) prescribing conditions for
the classification of goods under heading No. 98.04 and that, but for the fact that
their value for duty as determined under section 46 of the Customs Act exceeds the
maximum value specified under tariff item No. 9804.10.00, 9804.20.00 or
9804.30.00, would be classified under one of those tariff items,
(a) in the case of goods that would have been classified under tariff item No.
9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an
amount equal to that maximum specified value and, in the case of alcoholic
beverages and tobacco, the quantity of those goods shall, for the purposes of
assessing duties other than a duty under section 54 of the Excise Act, 2001, be
reduced by the quantity of alcoholic beverages and tobacco up to the maximum
quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may
be;
(b) in the case of goods that would have been classified under tariff item No.
9804.30.00,
(i) the value for duty of the goods shall be reduced by an amount equal to the
maximum value specified under tariff item No. 9804.10.00 or 9804.20.00, as
the case may be, and
(ii) the first $300 of the value for duty shall be assessed duties under tariff
item No. 9804.30.00; and
(c) the goods shall be classified under tariff items in any of Chapters 1 to 97 and
heading No. 98.26, as the case may be.
1997, c. 36, s. 83; 2001, c. 16, s. 4; 2002, c. 22, s. 348.
Goods of tariff item No. 9805.00.00
84 Goods that, but for the fact that their value for duty as determined under section
46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00,
would be classified under that tariff item, shall be classified under Chapters 1 to 97
and their value for duty reduced by that specified value.
Goods of tariff item No. 9816.00.00
85 Goods that, but for the fact that their value for duty as determined under section
46 of the Customs Act exceeds the value specified under tariff item No. 9816.00.00,
would be classified under that tariff item, shall be classified under Chapters 1 to 97
and their value for duty reduced by that specified value.
Regulations
86 The Governor in Council may, on the recommendation of the Minister, make
regulations respecting the conditions under which, or circumstances in which,
sections 83 to 85 apply.
Goods of tariff item No. 9971.00.00
87 (1) Despite subsection 20(2), the value for duty of goods of tariff item No.
9971.00.00 that are entitled to the Iceland Tariff, the Norway Tariff or the Switzerland
–Liechtenstein Tariff is the value of the repairs or alterations made to those goods in
Iceland, Norway, Switzerland or Liechtenstein, as the case may be.
Limitation
(2) Subsection (1) ceases to have effect on the day before the day that is 15 years
after the day on which this subsection comes into force.
Goods of tariff item No. 9971.00.00
(3) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00
that are entitled to the Korea Tariff is the value of the repairs or alterations made to
those goods in Korea.
Limitation
(4) Subsection (3) ceases to have effect on the day before the day that is 10 years
after the day on which this subsection comes into force.
Goods of tariff item No. 9971.00.00 — EU
(5) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00
that are entitled to the Canada–European Union Tariff is the value of the repairs or
alterations made to those goods in an EU country or other CETA beneficiary.
Limitation
(6) Subsection (5) ceases to have effect on January 1 of the seventh year after the
year in which this subsection comes into force.
Goods of tariff item No. 9971.00.00 — CPTPP country
(7) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00
that are entitled to a CPTPP tariff is the value of the repairs or alterations made to
those goods in a CPTPP country.
1997, c. 36, s. 87; 2009, c. 6, s. 35; 2014, c. 28, s. 53; 2017, c. 6, s. 99; 2018, c. 23, s. 45.
Ethno-cultural Groups
Goods of tariff item No. 9937.00.00
88 A group desiring to be recognized as an ethno-cultural group for the purposes of
tariff item No. 9937.00.00 shall submit an application to the Minister of Public Safety
and Emergency Preparedness supported by evidence that the group satisfies the
criteria set out in that tariff item.
1997, c. 36, s. 88; 2005, c. 38, ss. 142, 145.
Duty Deferral
Relief
89 (1) Subject to subsection (2), sections 95 and 98.1 and any regulations made
under section 99, if an application for relief is made within the prescribed time, in
accordance with subsection (4), by a person of a prescribed class, relief may be
granted from the payment of duties that would but for this section be payable in
respect of imported goods that are
(a) released and subsequently exported in the same condition in which they were
imported;
(b) released, processed in Canada and subsequently exported;
(c) released and directly consumed or expended in the processing in Canada of
goods that are subsequently exported;
(d) released, if the same quantity of domestic or imported goods of the same
class is processed in Canada and subsequently exported; or
(e) released, if the same quantity of domestic or imported goods of the same
class is directly consumed or expended in the processing in Canada of goods
that are subsequently exported.
Exception for tobacco products or designated goods
(2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the
Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on
tobacco products or designated goods.
Deemed exportation
(3) For the purposes of subsection (1), goods are deemed to have been exported if
they are
(a) designated as ships’ stores by regulations made under paragraph 99(g) and
supplied for use on board a conveyance of a class prescribed under that
paragraph;
(b) used for the equipment, repair or reconstruction of ships or aircraft of a class
prescribed under paragraph 99(d);
(c) delivered to a telegraph cable ship of a class prescribed under paragraph 99
(d);
(d) supplied for exportation to a department or agency of, or a corporation owned,
controlled or operated by, the Government of Canada or the government of a
province, that is designated by the Minister of Public Safety and Emergency
Preparedness;
(e) placed in a bonded warehouse or duty free shop for exportation, or placed in a
bonded warehouse for use in accordance with paragraph (a) or (c);
(f) transferred from a person who has been issued a certificate under section 90
to another person who has been issued such a certificate; or
(g) used or destined for use in any other prescribed manner.
Application
(4) An application for relief under subsection (1) must be in a form and contain
information satisfactory to the Minister of Public Safety and Emergency
Preparedness.
1997, c. 36, s. 89; 2002, c. 22, s. 349; 2005, c. 38, ss. 142, 145; 2017, c. 6, s. 100.
Certificate
90 (1) Subject to regulations made under paragraph 99(e), the Minister of Public
Safety and Emergency Preparedness may issue a numbered certificate to a person
of a prescribed class referred to in section 89.
Amendment, suspension, etc., of certificate
(2) The Minister of Public Safety and Emergency Preparedness may, subject to
regulations made under paragraph 99(e), amend, suspend, renew, cancel or
reinstate a certificate issued under subsection (1).
Release of goods
(3) Goods in respect of which relief is granted under section 89 may be released
without payment of the duties relieved under that section if the number of the
certificate issued under subsection (1) is disclosed when the goods are accounted
for under section 32 of the Customs Act and the certificate is in force at that time.
1997, c. 36, s. 90; 2005, c. 38, ss. 142, 145.
Minister may issue licence for operation of bonded warehouse
91 (1) If the Minister of Public Safety and Emergency Preparedness considers it
advisable, that Minister may issue a licence for the operation of any place as a
bonded warehouse to a person who meets the qualifications prescribed by
regulations made under subparagraph 99(f)(i) and any requirements or conditions
set out in this Act, the Customs Act and the regulations under both Acts respecting
the operation of that place.
Licence restriction
(2) Subject to regulations made under paragraph 99(f), the Minister of Public Safety
and Emergency Preparedness may impose in a licence issued under subsection (1)
any restriction as to the classes of goods that may be received, or the circumstances
under which goods may be received, in the bonded warehouse.
Amendment of licence
(3) The Minister of Public Safety and Emergency Preparedness may, subject to
regulations made under paragraph 99(f), amend, suspend, renew, cancel or reinstate
a licence issued under subsection (1).
Security
(4) A person to whom a licence is issued under subsection (1) shall, at the request of
the Minister of Public Safety and Emergency Preparedness, provide security, of a
type and in accordance with the conditions that may be prescribed, in an amount
satisfactory to that Minister.
1997, c. 36, s. 91; 2005, c. 38, ss. 142, 145.
Duties not payable in respect of goods in bonded warehouse
92 (1) Subject to section 31 of the Customs Act and to any regulations made under
paragraph 99(f) or section 100, if a bonded warehouse licence has been issued
under section 91, duties imposed on goods that are delivered to the bonded
warehouse are not payable until the goods are removed from the bonded
warehouse.
Relief on goods removed from bonded warehouse
(2) Relief shall be granted from the payment of duties that, but for this section, would
be payable in respect of goods removed from a bonded warehouse that are
(a) subject to section 95, exported directly from the bonded warehouse; or
(b) designated as ships’ stores by regulations made under paragraph 99(g),
supplied for use on board a conveyance of a class prescribed by regulations
under that paragraph and exported.
Exception
(3) This section does not apply to any duty imposed under the Excise Act, 2001 in
respect of manufactured tobacco that is manufactured in Canada and imported
manufactured tobacco that is stamped in accordance with that Act.
1997, c. 36, s. 92; 2001, c. 16, s. 5; 2002, c. 22, s. 350; 2008, c. 28, s. 71.
Submission of evidence
93 If relief has been granted under section 89 or 92, the Minister of Public Safety and
Emergency Preparedness may require the submission of evidence satisfactory to
that Minister for the purpose of administering section 95.
1997, c. 36, s. 93; 2005, c. 38, ss. 142, 145.
Definition of customs duties
94 (1) In sections 95, 96 and 98.1, customs duties means customs duties imposed
under Part 2, other than
(a) additional customs duties levied under sections 21.1 to 21.3; or
(b) surtaxes or temporary duties imposed under Division 4 of that Part.
(c) [Repealed, 2011, c. 24, s. 131]
For greater certainty
(2) For greater certainty, in sections 95, 96 and 98.1, customs duties does not
include any duties or taxes levied or imposed on imported goods under the Excise
Act, 2001, the Excise Tax Act or the Special Import Measures Act.
1997, c. 36, s. 94; 2001, c. 28, s. 42; 2002, c. 19, ss. 9, 21, c. 22, s. 351; 2011, c. 24, s. 131; 2017, c.
6, s. 101.
Repayment of relief
95 (1) If relief is granted under section 89 or 92 in respect of goods that are
subsequently exported to a NAFTA country on or after the effective date determined
under subsection (3),
(a) the person who exported the goods shall, within 60 days after exporting the
goods, report the exportation in the prescribed manner to an officer at a customs
office and pay the portion of the duties relieved under that section that are
customs duties; and
(b) subject to subsections (4) to (6), notwithstanding any other provision of this
Part, the person who exported the goods and any other person who was granted
the relief are, from the time of exporting the goods, jointly and severally or
solidarily liable to pay to Her Majesty in right of Canada the portion of the duties
relieved under that section that are customs duties.
Debt to Her Majesty
(2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be
a debt owing to Her Majesty in right of Canada under the Customs Act.
Effective date
(3) For the purposes of subsection (1), the effective date for the exportation of goods
to a NAFTA country is
(a) in respect of exports to the United States or Mexico of goods referred to in
paragraph 8 of Article 303 of the North American Free Trade Agreement, January
1, 1994;
(b) in respect of other exports to the United States, January 1, 1996;
(c) in respect of other exports to Mexico, January 1, 2001; and
(d) in respect of exports to any other NAFTA country, the date fixed by order of
the Governor in Council on the recommendation of the Minister.
Reduction of amount repayable
(4) The amount of the customs duties levied under subsection (1) in respect of goods
other than goods referred to in paragraph 8 of Article 303 of the North American Free
Trade Agreement shall be reduced in accordance with subsection (5) if, within 60
days after the goods are exported, evidence satisfactory to the Minister of Public
Safety and Emergency Preparedness is submitted to that Minister that customs
duties in respect of the exportation of the goods have been paid to the government of
a NAFTA country other than Canada.
Amount of reduction
(5) Subject to subsection (4), the amount of customs duties levied under subsection
(1) shall be reduced by the amount of customs duties paid to the government of the
NAFTA country or, if that amount is equal to or greater than the amount of the
customs duties levied, the amount levied shall be reduced to zero.
Exceptions
(6) Subsection (1) and sections 96 to 98 do not apply in respect of
(a) imported goods that originate in a NAFTA country that are
(i) subsequently exported to a NAFTA country,
(ii) used as materials in the production of goods that are subsequently
exported to a NAFTA country, or
(iii) substituted by identical or similar goods used as materials in the
production of other goods that are subsequently exported to a NAFTA
country;
(b) imported orange or grapefruit concentrates used in the manufacture or
production of orange or grapefruit products of heading No. 20.09 that are
exported to the United States;
(c) imported goods used as materials to make apparel that is exported to the
United States and subject to the Most-Favoured-Nation Tariff in accordance with
the laws of that country, or imported goods substituted by identical or similar
goods used as materials to make such apparel;
(d) imported goods used as materials in the production of, or for which identical
or similar goods are substituted and used as materials in the production of,
quilted cotton piece goods and quilted man-made piece goods provided for under
subheading No. 5811.00 and furniture moving pads provided for under
subheading No. 6307.90, that are exported to the United States and subject to
the Most-Favoured-Nation Tariff in accordance with the laws of that country;
(e) imported goods that are subsequently exported in the condition in which they
were imported;
(f) imported goods referred to in subsection 89(1) that are deemed to have been
exported by reason of their having been
(i) placed in a duty free shop for exportation,
(ii) designated as ships’ stores by regulations made under paragraph 99(g),
(iii) supplied for use on board a conveyance of a class prescribed by
regulations made under paragraph 99(g), or
(iv) used or destined for use, in such other manner as may be prescribed,
solely and exclusively in conjunction with a project undertaken jointly by the
Government of Canada and the government of a NAFTA country, or with a
project in Canada undertaken by the government of the NAFTA country and
destined to become the property of the government of the NAFTA country;
and
(g) such other imported goods or any imported goods used as materials, or any
class of such goods, as may, on the recommendation of the Minister, be
prescribed by the Governor in Council on the basis of an agreement between the
Government of Canada and the government of a NAFTA country relating to the
application of this subsection.
Definition of identical or similar goods and used
(7) In this section, identical or similar goods and used have the meanings
assigned to those expressions by paragraph 9 of Article 303 of the North American
Free Trade Agreement.
Definition of materials
(8) In this section, materials means goods that are used in the processing of other
goods, and includes parts or ingredients.
1997, c. 36, s. 95; 2005, c. 38, ss. 142, 145.
Maximum drawback
96 (1) Subject to subsection 95(6), a drawback, granted under section 113, of
customs duties paid in respect of imported goods that are or were exported to the
United States on or after January 1, 1996, that are exported to Mexico on or after
January 1, 2001, or that are exported to any other NAFTA country on or after a date
fixed by order of the Governor in Council, may not exceed the lesser of
(a) the amount of customs duties paid or owed in respect of the imported goods
at the time of importation, and
(b) the amount of customs duties paid to the NAFTA country to which the
imported goods were subsequently exported.
No drawback on certain goods
(2) No drawback of customs duties paid in respect of goods referred to in paragraph
8 of Article 303 of the North American Free Trade Agreement may be granted under
section 113.
No relief or drawback of SIMA duties
97 Subject to subsection 95(6), relief may not be granted under section 89 or 92 and
a drawback may not be granted under section 113 of duties paid under the Special
Import Measures Act on imported goods that are or were exported to the United
States on or after January 1, 1996, that are exported to Mexico on or after January 1,
2001 or that are exported to any other NAFTA country on or after a date fixed by
order of the Governor in Council.
Exports to NAFTA country
98 (1) Subject to subsection 95(6), if relief or a drawback of duties levied under the
Special Import Measures Act has been granted in respect of imported goods and the
goods are or were exported to the United States on or after January 1, 1996, to
Mexico on or after January 1, 2001 or to any other NAFTA country on or after a date
fixed by order of the Governor in Council and, at the time the goods are exported, the
relief or drawback could not be granted because of section 97,
(a) the person who exported the goods shall, within 60 days after exporting the
goods, report the exportation in the prescribed manner to an officer at a customs
office and pay the amount of the duties levied under that Act that were relieved or
on which a drawback was granted; and
(b) notwithstanding any other provision of this Part, any person who exported the
goods or who was granted the relief or drawback is, from the time of exporting the
goods, jointly and severally or solidarily liable to pay to Her Majesty in right of
Canada the amount of the duties levied under that Act that were relieved or on
which a drawback was granted.
Debt to Her Majesty
(2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be
a debt owing to Her Majesty in right of Canada under the Customs Act.
Repayment of relief — EU
98.1 (1) If relief is granted under section 89 in respect of goods used as materials, or
for which identical, equivalent or similar substitutes are used as materials, in the
production of other goods that are exported, on or after the third anniversary of the
day on which section 49.8 comes into force, to an EU country or other CETA
beneficiary and that benefit, when imported into that country, from a preferential tariff
under the Canada–European Union Comprehensive Economic Trade Agreement,
(a) the person who exported the other goods shall, within 60 days after exporting
them, report their exportation in the prescribed manner to an officer at a customs
office and pay an amount equal to the portion of the duties relieved under section
89 that are customs duties; and
(b) subject to subsection (4) but despite any other provision of this Part, the
person and any other person who was granted that relief are, from the time the
other goods are exported, jointly and severally or solidarily liable to pay to Her
Majesty in right of Canada the amount referred to in paragraph (a).
Debt to Her Majesty
(2) While it remains unpaid, the amount referred to in subsection (1) is a debt owing
to Her Majesty in right of Canada under the Customs Act.
No refund or drawback
(3) No refund or drawback may be granted under section 113 for customs duties paid
in respect of goods for which relief of all or a portion of the duties could have been,
but was not, granted under section 89, if
(a) the goods are used as materials, or identical, equivalent or similar substitutes
for those goods are used as materials, in the production of other goods; and
(b) those other goods are exported, on or after the third anniversary of the day on
which section 49.8 comes into force, to an EU country or other CETA beneficiary
and benefit, when imported into that country, from a preferential tariff under the
Canada–European Union Comprehensive Economic Trade Agreement.
Exceptions
(4) Subsections (1) and (3) do not apply to
(a) imported goods that originate in an EU country or other CETA beneficiary that
are used as materials, or for which identical, equivalent or similar substitutes are
used as materials, in the production of other goods that are exported to an EU
country or other CETA beneficiary;
(b) imported goods referred to in subsection 89(1) that are deemed to have been
exported by reason of their having been
(i) placed in a duty free shop for exportation,
(ii) designated as ships’ stores by regulations made under paragraph 99(g), or
(iii) supplied for use on board a conveyance of a class prescribed under
paragraph 99(g); or
(c) any other imported goods or any imported goods used as materials, or any
class of such goods, that may, on the recommendation of the Minister, be
prescribed by the Governor in Council on the basis of an agreement between the
Government of Canada and the other parties to the Canada–European Union
Comprehensive Economic and Trade Agreement.
Definition of materials
(5) In this section, materials means goods that are used in the processing of other
goods, and includes parts or ingredients.
2017, c. 6, s. 102.
Regulations
99 The Governor in Council may, on the recommendation of the Minister of Public
Safety and Emergency Preparedness, make regulations
(a) prescribing, for the purposes of section 89,
(i) classes of persons who may apply for relief,
(ii) classes of goods for which, and the circumstances and conditions under
which, relief may not be granted,
(iii) the circumstances in which, and the classes of goods in respect of which,
relief of duties levied under sections 21.1 to 21.3 or under the Special Import
Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2,
a tax levied under the Excise Tax Act or a duty imposed under the Excise Act,
2001 may not be granted,
(iv) the period after the release of the goods within which those goods or the
goods processed in Canada must be exported, and
(v) the portion of duties otherwise payable that may be relieved;
(b) prescribing, for the purposes of paragraph 89(1)(a), the uses to which goods
may be put or operations that goods may undergo after which the goods are
considered to be in the same condition;
(c) prescribing, for the purposes of paragraphs 89(1)(d) and (e), goods that are to
be considered to be of the same class;
(d) prescribing,
(i) for the purposes of paragraph 89(3)(b), classes of ships or aircraft, and
(ii) for the purposes of paragraph 89(3)(c), classes of telegraph cable ships;
(e) prescribing, for the purposes of section 90, the circumstances and conditions
in which a certificate may be issued, amended, suspended, renewed, cancelled
or reinstated;
(f) for the purposes of section 91,
(i) prescribing qualifications that must be met by an operator of a bonded
warehouse,
(ii) prescribing the conditions under which a licence for the operation of a
bonded warehouse may be issued, including the security that may be required
of an operator of a bonded warehouse in order to be granted a licence, the
duration of such a licence and the fees or the manner of determining any fees
to be paid for such a licence,
(iii) prescribing the form, nature and conditions of any required security,
(iv) prescribing the circumstances under which a licence for the operation of a
bonded warehouse may be amended, suspended, renewed, cancelled or
reinstated,
(v) establishing standards for the operation and maintenance of the facilities
of a bonded warehouse,
(vi) prescribing the manner of acknowledging receipt of goods in a bonded
warehouse,
(vii) prescribing facilities, equipment and personnel that must be provided at a
bonded warehouse,
(viii) regulating the transfer of ownership of goods in a bonded warehouse,
(ix) prescribing restrictions as to the classes of goods that may be received in
a bonded warehouse,
(x) prescribing circumstances in which goods shall not be received in a
bonded warehouse,
(xi) prescribing the period within which goods that have been delivered to a
bonded warehouse shall be removed,
(xii) prescribing classes of goods that may be forfeited if they are not removed
from a bonded warehouse within the prescribed period, and
(xiii) otherwise regulating the operation of a bonded warehouse;
(g) designating certain classes of goods as ships’ stores for use on board a
conveyance of a prescribed class, including a class based on
(i) the physical attributes, functions or legal descriptions of conveyances,
(ii) areas within which conveyances voyage,
(iii) requirements, or limitations, related to voyages of conveyances, or
(iv) any combination of the bases mentioned in subparagraphs (i) to (iii);
(g.1) limiting the quantity of goods referred to in paragraph (g) that may be used
as described in that paragraph during any prescribed period or periods;
(h) regulating or prohibiting the delivery to conveyances of goods designated as
ships’ stores;
(i) regulating or prohibiting the transfer from one conveyance to another of goods
designated as ships’ stores; and
(j) prescribing anything required to be prescribed by the Governor in Council
under sections 89 to 94 and 96 to 98.
1997, c. 36, s. 99; 2001, c. 28, s. 43; 2002, c. 19, ss. 10, 23, c. 22, ss. 352, 424; 2005, c. 38, ss. 142,
145; 2011, c. 24, s. 132.
Regulations
100 The Governor in Council may, on the recommendation of the Minister and the
Minister of Public Safety and Emergency Preparedness, make regulations
prescribing the circumstances under which and the extent to which goods may be
manipulated, unpacked, packed, altered or combined with other goods while in a
bonded warehouse.
1997, c. 36, s. 100; 2005, c. 38, ss. 142, 145.
Canadian Goods Abroad
Relief for Canadian goods abroad
101 (1) Subject to section 104, if an application is made in accordance with section
102, relief shall be granted in accordance with section 105 from payment of the
portion of the duties that, but for this section, would be payable in respect of goods
returned to Canada within one year or such other time as may be prescribed after
their exportation in the prescribed manner if
(a) the goods were repaired outside Canada after being exported for the declared
purpose of being repaired;
(b) equipment was added to the goods outside Canada; or
(c) the goods were the product of Canada and work was done outside Canada on
the goods.
Emergency repairs
(2) Subject to section 104, if an application is made in accordance with section 102,
relief shall be granted from the payment of the whole of the duties that, but for this
section, would be payable in respect of aircraft, vehicles or vessels returned to
Canada after their exportation if
(a) the aircraft, vehicles or vessels were repaired outside Canada as a result of
an unforeseen contingency that occurred outside Canada; and
(b) the repairs were necessary to ensure the safe return to Canada of the aircraft,
vehicles or vessels.
Regulations
(3) The Governor in Council may make regulations
(a) on the recommendation of the Minister, prescribing the manner for
determining what goods are considered to be a product of Canada for the
purposes of subsection (1); and
(b) on the recommendation of the Minister of Public Safety and Emergency
Preparedness, defining the words aircraft, vehicles and vessels for the
purposes of subsection (2).
1997, c. 36, s. 101; 2005, c. 38, ss. 142, 145.
Application
102 An application for relief under section 101 must be
(a) accompanied by evidence satisfactory to the Minister of Public Safety and
Emergency Preparedness that the goods were exported and
(i) in respect of goods referred to in paragraph 101(1)(a), repairs could not
have been made in Canada at the place the goods were located before their
exportation or within a reasonable distance of that place,
(ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment
added could not practicably have been added in Canada, or
(iii) in respect of goods referred to in paragraph 101(1)(c), it would not have
been practicable to do the work in Canada; or
(b) if the application is made under subsection 101(2), made in the prescribed
form and manner, with the prescribed information, at the time of the return to
Canada of the goods in respect of which the application is made.
1997, c. 36, s. 102; 2005, c. 38, ss. 89(F), 142, 145..
Release of returned goods
103 Subject to section 104, goods in respect of which relief is granted under section
101 before they are released may be released without any payment of duties.
Conditions for relief
104 Relief shall be granted under section 101 in respect of goods that were returned
to Canada after being exported only if
(a) relief, conditional on the exportation of the goods, was not granted in respect
of any duties paid or payable; or
(b) if an application for relief under subsection 101(1) is made, the portion of the
duties, calculated in accordance with paragraph 105(1)(b), has been paid.
Value for duty of work abroad
105 (1) For the purposes of subsection 101(1), the portion of the duties in respect of
which relief is granted under that subsection shall be
(a) the amount that, but for that subsection, would be payable in respect of the
returned goods
less
(b) the amount obtained by applying the rate that would, but for that subsection,
be applied to determine the duties under paragraph (a) to the value of
(i) in respect of goods referred to in paragraph 101(1)(a), the repairs made
outside Canada,
(ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment
added and related work done outside Canada, or
(iii) in respect of goods referred to in paragraph 101(1)(c), the work done
outside Canada.
Regulations
(2) For the purposes of subsection (1), the Governor in Council may, on the
recommendation of the Minister of Public Safety and Emergency Preparedness,
make regulations prescribing the method of determining the value of repairs made,
equipment added and work done outside Canada.
1997, c. 36, s. 105; 2005, c. 38, ss. 142, 145.
Temporary relief of certain duties and taxes
106 (1) If an application for relief is made in the prescribed circumstances by a
person of a prescribed class and in the prescribed form and manner, accompanied
by prescribed documents and by security of a prescribed nature in an amount fixed
by the Minister of Public Safety and Emergency Preparedness, relief shall be granted
from the payment of the whole or the prescribed portion, as the case may be, of any
duty imposed under sections 21.1 to 21.3 or the Excise Act, 2001 or of any excise
taxes that, but for this section, would be payable in respect of prescribed goods that
are imported and subsequently exported after being used in Canada only for a
prescribed purpose.
Release of goods
(2) If relief is granted under subsection (1), the goods may be released without the
payment of the relieved duty, duties or taxes.
Conditions
(3) Relief under subsection (1) is subject to prescribed conditions and to the importer
of the goods establishing to the satisfaction of the Minister of Public Safety and
Emergency Preparedness that the goods are exported within one year after they are
released or, if a period is prescribed, within the prescribed period after they are
released.
Extension of period
(4) The Minister of Public Safety and Emergency Preparedness may, in respect of
prescribed goods, extend the period of exportation by not more than six months if
that Minister is satisfied that it is not practical or possible to export the goods within
the period.
Waiver
(5) The Minister of Public Safety and Emergency Preparedness may waive the
requirement under subsection (1) to provide security.
1997, c. 36, s. 106; 2002, c. 22, s. 353; 2005, c. 38, ss. 142, 145.
General
Effect of relief
107 (1) Subject to sections 95 and 98.1, if relief is granted under section 89, 92, 101
or 106 from the payment of the whole or a portion of duties,
(a) no duties are payable, if the relief was from the payment of the whole; and
(b) the portion is not payable, if the relief was only from the payment of the
portion.
Effect of relief on duty paid value
(2) Notwithstanding subsection (1), the amount of the customs duties payable on
goods shall, for the purposes of determining the duty paid value of the goods, be
determined as if relief had not been granted under section 89, 92, 101 or 106.
Effect of relief on value under Excise Tax Act
(3) Notwithstanding subsection (1), the amount of customs duties payable on goods
shall, for the purposes of determining the value of the goods under section 215 of the
Excise Tax Act, be determined as if relief had been granted under section 101 but
had not been granted under section 89, 92 or 106.
1997, c. 36, s. 107; 2017, c. 6, s. 103.
Refund or cancellation of security
108 The Minister of Public Safety and Emergency Preparedness shall refund or
cancel any security given
(a) in respect of the issuance of a licence under section 91, when the licence is
cancelled;
(b) in respect of goods that would have been classified under tariff item No.
9993.00.00 if they had met the conditions set out in that tariff item, when the
goods are accounted for under section 32 of the Customs Act and all duties
payable in respect of the goods are paid;
(c) in respect of goods of tariff item No. 9993.00.00, when the goods are
destroyed in the manner that the Minister of Public Safety and Emergency
Preparedness directs or the destruction is certified by a customs officer or
another person designated by the President of the Canada Border Services
Agency;
(d) in respect of goods of any tariff item in respect of which security is required,
other than goods of tariff item No. 9993.00.00, when the goods are exported in
the manner and within the period referred to in the tariff item in respect of which
security was given or within the period established or extended by the
regulations;
(e) in respect of goods of tariff item No. 9993.00.00, when the goods are
exported, destroyed, consumed or expended in the manner and within the period
referred to in that tariff item or within the period established or extended by the
regulations; and
(f) in respect of an application for relief under section 106, if
(i) the goods in respect of which the application was made are not exported
within the period referred to in subsection 106(3) or (4), as the case may be,
the goods are accounted for under section 32 of the Customs Act, and all
duties and taxes payable in respect of the goods are paid,
(ii) the goods in respect of which the application was made are destroyed in
the manner that the Minister of Public Safety and Emergency Preparedness
directs, or
(iii) the goods in respect of which the application was made are exported
within the period referred to in subsection 106(3) or (4), as the case may be.
1997, c. 36, s. 108; 2005, c. 38, ss. 88, 142, 145.
DIVISION 3
Obsolete or Surplus Goods
Definition of obsolete or surplus goods
109 In this Division, obsolete or surplus goods means goods that are
(a) found to be obsolete or surplus
(i) in the case of imported goods, by their importer or owner, or
(ii) in any other case, by their manufacturer, producer or owner;
(b) not used in Canada;
(c) destroyed in such manner as the Minister of Public Safety and Emergency
Preparedness may direct; and
(d) not damaged before their destruction.
1997, c. 36, s. 109; 2005, c. 38, ss. 142, 145.
Relief for obsolete or surplus goods
110 If an application is made in accordance with section 111, a refund shall be
granted of
(a) all duties, other than the goods and services tax, paid in respect of imported
obsolete or surplus goods;
(b) all duties, other than taxes imposed under the Excise Tax Act, paid in respect
of imported goods processed in Canada, if the goods that result from the
processing become obsolete or surplus goods; and
(c) all duties, other than taxes imposed under the Excise Tax Act, paid in respect
of imported goods, other than fuel or plant equipment, that are directly consumed
or expended in the processing in Canada of goods that become obsolete or
surplus goods.
Application
111 An application under section 110 must be
(a) made in the prescribed form and manner, with the prescribed information,
(i) if the obsolete or surplus goods were imported, by the importer or owner of
those goods, or
(ii) in any other case, by the manufacturer, producer or owner of the obsolete
or surplus goods;
(b) accompanied by a waiver referred to in section 119, if applicable, and by the
prescribed documents; and
(c) made within five years, or such other time as may be prescribed, after the
goods in respect of which it is made are released.
1997, c. 36, s. 111; 2005, c. 38, ss. 89(F), 145.
Regulations
112 The Governor in Council may, on the recommendation of the Minister of Public
Safety and Emergency Preparedness, make regulations prescribing documents that
must accompany an application under section 110 and the period within which such
an application must be made.
1997, c. 36, s. 112; 2005, c. 38, ss. 142, 145.
DIVISION 4
Additional Relief
Refund or drawback
113 (1) Subject to subsection (2), sections 96 and 98.1 and any regulations made
under subsection (4), a refund or drawback shall be granted of all or a portion of
duties if
(a) relief or a refund of all or a portion of the duties could have been, but was not,
granted under section 89 or 101;
(b) all or a portion of the duties was paid; and
(c) an application is made in accordance with subsection (3) and section 119.
No refund or drawback in respect of tobacco products
(2) No refund or drawback of the duties imposed on tobacco products under the
Excise Act, 2001 shall be granted under subsection (1), except if a refund of the
whole or the portion of the duties is required to be granted under Division 3.
Application
(3) For the purposes of subsection (1), an application must
(a) be supported by such evidence as the Minister of Public Safety and
Emergency Preparedness may require;
(b) be made by a prescribed person or by a person belonging to a prescribed
class of persons;
(c) be made in the prescribed form and manner, with the prescribed information,
within four years, or within such other time as may be prescribed, after the goods
in respect of which it is made are released; and
(d) if the goods have not been exported or deemed exported for the purposes of
relief under section 89, disclose the number of the certificate issued under section
90.
Regulations
(4) For the purposes of this section, the Governor in Council may, on the
recommendation of the Minister of Public Safety and Emergency Preparedness,
make regulations prescribing
(a) the circumstances in which, and the classes of goods in respect of which, a
refund or drawback of duties levied under sections 21.1 to 21.3 or under the
Special Import Measures Act, a surtax or temporary duty imposed under Division
4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the
Excise Act, 2001 may not be granted under subsection (1);
(b) the portion of duties paid that may be granted as a refund or drawback under
subsection (1);
(c) the persons or classes of persons who may make an application for a refund
or drawback under subsection (1);
(d) the uses to which goods may be put or operations that goods may undergo
after which the goods will be considered to be in the same condition;
(e) goods that are considered to be of the same class;
(f) the time within which an application for a refund or drawback must be made;
(g) the circumstances in which an application for a refund or drawback may be
made;
(h) restrictions as to the classes of goods for which a refund or drawback may be
granted; and
(i) the circumstances in which a refund or drawback may not be granted.
Designated goods
(5) Despite the exception in subsection 89(2), a refund or drawback of duties or
taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the
Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.
1997, c. 36, s. 113; 2001, c. 28, s. 44; 2002, c. 19, ss. 11, 25, c. 22, s. 354; 2005, c. 38, ss. 89(F), 142,
145; 2011, c. 24, s. 133; 2017, c. 6, s. 104.
Overpayment of refund or drawback
114 (1) If a refund or drawback is granted under section 110 or 113 to a person who
is not eligible for the refund or drawback or in an amount exceeding the amount for
which the person is eligible, that person shall pay to Her Majesty in right of Canada,
on the day that the refund or drawback is received,
(a) any amount for which the person is not eligible; and
(b) any interest granted under section 127 on the amount referred to in paragraph
(a).
Debt to Her Majesty
(2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be
a debt owing to Her Majesty in right of Canada under the Customs Act.
Discretionary relief
115 (1) The Governor in Council may, on the recommendation of the Minister or the
Minister of Public Safety and Emergency Preparedness, by order, remit duties.
Scope of relief
(2) A remission under subsection (1) may be conditional or unconditional, may be
granted in respect of the whole or any portion of the duties and may be granted
regardless of whether any liability to pay the duties has arisen.
Remission by way of refund
(3) If duties have been paid, a remission under subsection (1) shall be made by
granting a refund of the duties to be remitted.
1997, c. 36, s. 115; 2005, c. 38, ss. 142, 145.
DIVISION 5
General
Debts due the Crown
116 Relief under section 89 or 101 may be refused if, at the time the relief is
authorized or required to be granted, the person to whom the relief is to be granted is
indebted to
(a) Her Majesty in right of Canada; or
(b) Her Majesty in right of a province in respect of tax payable to the province, if
there is an agreement between the Government of Canada and the government
of the province authorizing Canada to collect the tax on behalf of the province.
Sum in lieu of drawback, refund, etc.
117 If circumstances exist that render it difficult to determine the exact amount of
relief under section 89, of a refund under section 110 or of a refund or drawback
under section 113 or the exact amount of a general remission of duties under an
order made under section 115 of this Act or section 23 of the Financial
Administration Act, the Minister of Public Safety and Emergency Preparedness may,
with the consent of the applicant for the relief, refund, drawback or remission, grant
to the applicant a sum, in an amount determined by that Minister, in lieu of the relief,
refund, drawback or remission.
1997, c. 36, s. 117; 2005, c. 38, ss. 142, 145.
Failure to comply with conditions
118 (1) If relief from, or remission of, duties is granted under this Act, other than
under section 92, or if remission of duties is granted under section 23 of the Financial
Administration Act and a condition to which the relief or remission is subject is not
complied with, the person who did not comply with the condition shall, within 90 days
or such other period as may be prescribed after the day of the failure to comply,
(a) report the failure to comply to an officer at a customs office; and
(b) pay to Her Majesty in right of Canada an amount equal to the amount of the
duties in respect of which the relief or remission was granted, unless that person
can provide evidence satisfactory to the Minister of Public Safety and Emergency
Preparedness that
(i) at the time of the failure to comply with the condition, a refund or drawback
would otherwise have been granted if duties had been paid, or
(ii) the goods in respect of which the relief or remission was granted qualify in
some other manner for relief or remission under this Act or the Financial
Administration Act.
Diversions
(2) If a drawback has been granted of duties paid in respect of imported goods by
reason of a deemed exportation under subsection 89(3), the goods are not
subsequently exported and the goods are diverted to a use other than a use set out
in that subsection, the person who diverted the goods shall, within 90 days after the
day of the diversion,
(a) report the diversion to an officer at a customs office; and
(b) pay the amount of the drawback and the amount of any interest granted on
the drawback under section 127.
Debt to Her Majesty
(3) An amount referred to in paragraph (1)(b) or (2)(b), while it remains unpaid, is
deemed to be a debt owing to Her Majesty in right of Canada under the Customs
Act.
Regulations
(4) The Governor in Council may make regulations
(a) on the recommendation of the Minister of Public Safety and Emergency
Preparedness, prescribing time limits for the application of subsection (1) and the
goods or classes of goods in respect of which, or the circumstances in which,
those limits apply; and
(b) on the recommendation of the Minister, prescribing the circumstances in
which certain goods are exempted from the application of subsection (1) and the
goods or classes of goods in respect of which, and the period for which and the
conditions under which, those exemptions apply.
1997, c. 36, s. 118; 2005, c. 38, ss. 142, 145.
Waivers
119 An application under section 110 or 113 must be accompanied by a waiver, in
the prescribed form, from every other person eligible to claim a drawback, refund or
remission of the duties in respect of which the application is made, waiving that
person’s right to apply for the drawback, refund or remission.
1997, c. 36, s. 119; 2005, c. 38, ss. 89(F), 145.
Definition of value
120 For the purposes of sections 121 and 122, value means, in respect of a by-
product, goods or merchantable scrap or waste,
(a) if the processor has sold the by-product, goods or merchantable scrap or
waste in an arms-length transaction, the price at which the processor sold the by-
product, goods or merchantable scrap or waste; and
(b) in any other case, the price at which the processor would ordinarily have sold
the by-product, goods or merchantable scrap or waste in an arms-length
transaction,
(i) in the case of an application for a drawback or refund, at the time the
application is made, or
(ii) if relief from the payment of duties has been granted under section 89, at
the time the goods are exported.
Relief reduced by value of by-product
121 (1) If relief from payment of duties is granted in respect of goods under section
89 and the goods enter into a process that produces a by-product in respect of which
relief could not have been granted, the processor shall, within 90 days after
production of the by-product, pay to Her Majesty in right of Canada an amount that
bears the same proportion to the amount of the relief as the value of the by-product
bears to the total value of the products produced from the processing of the goods.
Debt to Her Majesty
(2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be
a debt owing to Her Majesty in right of Canada under the Customs Act.
Amount of drawback or refund not paid reduced by value of by-product
(3) If goods in respect of which an application was made under section 110 or 113
enter into a process that produces a by-product in respect of which a refund or
drawback cannot be granted and the drawback or refund has not yet been paid, the
amount of the drawback or refund shall be reduced by the same proportion that the
value of the by-product bears to the total value of the products produced from the
processing of the goods.
Relief reduced by value of merchantable scrap or waste
122 (1) If goods in respect of which relief is granted under section 89 enter into a
process that produces merchantable scrap or waste in respect of which the relief
could not have been granted, the processor shall, within 90 days after the production
of the scrap or waste, pay to Her Majesty in right of Canada an amount equal to the
product obtained by multiplying the value of the merchantable scrap or waste by the
rate of customs duty that applies, at the time that the scrap or waste was produced,
to merchantable scrap or waste of the same kind.
Debt to Her Majesty
(2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be
a debt owing to Her Majesty in right of Canada under the Customs Act.
Drawback or refund reduced by value of merchantable scrap or waste
(3) If goods in respect of which an application was made under section 110 or 113
enter into a process that produces merchantable scrap or waste in respect of which a
refund or drawback cannot be granted and the drawback or refund has not yet been
paid, the amount of the drawback or refund shall be reduced by an amount equal to
the product obtained by multiplying the value of the merchantable scrap or waste by
the rate of customs duty that applies, at the time the merchantable scrap or waste
results from the process, to merchantable scrap or waste of the same kind.
Interest on overpayment in relation to a refund or drawback
123 (1) Any person who is liable under subsection 114(1) to pay an amount, other
than an amount in respect of duty levied under the Special Import Measures Act,
shall pay, in addition to the amount, interest at the specified rate for the period
beginning on the first day after the refund or drawback was granted and ending on
the day the amount is paid in full, calculated on the amount of the balance
outstanding.
Interest on failure to comply or diversion
(2) Subject to subsection (4), a person who is liable under subsection 118(1) or (2) to
pay an amount, other than an amount in respect of duty levied under the Special
Import Measures Act, shall pay, in addition to the amount, interest at the specified
rate for the period beginning on the day that the liability was incurred and ending on
the day the amount is paid in full, calculated on the amount of the balance
outstanding.
Interest on by-products and merchantable scrap or waste
(3) Subject to subsection (4), a person who is liable under section 121 or 122 to pay
an amount, other than an amount in respect of duty levied under the Special Import
Measures Act, shall pay, in addition to the amount, interest at the specified rate for
the period beginning on the first day after the production of the by-product or
merchantable scrap or waste and ending on the day the amount is paid in full,
calculated on the amount of the balance outstanding.
Exception
(4) If a person pays an amount owing under paragraph 118(1)(b) or section 121 or
122 within the 90 day period referred to in that paragraph or section, no interest on
the amount is payable by the person under subsection (2) or (3).
Computation of interest on certain duties
(5) A person who is liable under paragraph 118(1)(b) or section 121 or 122 to pay an
amount in respect of duty levied under the Special Import Measures Act shall pay
interest at the specified rate for the period beginning on the ninety-first day after the
day the amount became payable and ending on the day the amount is paid in full,
calculated on the amount of the balance outstanding.
Computation of interest on certain duties
(6) A person who is liable under section 98, subsection 114(1) or paragraph 118(2)
(b) to repay the amount of a drawback or relief in respect of duty levied under the
Special Import Measures Act and any interest on the drawback shall pay, in addition
to those amounts, interest at the specified rate for the period beginning on the first
day after the day the drawback was granted or the person failed to comply with a
condition to which the relief was subject, as the case may be, and ending on the day
those amounts are repaid in full, calculated on the amount of the balance
outstanding.
Interest on the payment of relief for NAFTA
(7) A person who is liable under subsection 95(1) to pay an amount, other than an
amount in respect of duty levied under the Special Import Measures Act, shall pay, in
addition to the amount, interest at the specified rate for the period beginning on the
sixty-first day after the day the amount became payable and ending on the day the
amount is paid in full, calculated on the amount of the balance outstanding.
Interest on the payment of relief for CETA
(8) A person who is liable under subsection 98.1(1) to pay an amount shall pay, in
addition to the amount, interest at the specified rate for the period beginning on the
sixty-first day after on which the day the amount became payable and ending on the
day on which the amount is paid in full, calculated on the amount of the balance
outstanding.
1997, c. 36, s. 123; 2001, c. 25, s. 88; 2017, c. 6, s. 105.
Interest to be compounded
124 Interest computed at a prescribed rate or at a specified rate shall be
compounded daily and, if interest computed in respect of an amount under a
provision of this Act is unpaid on the day it would, but for this section, have ceased to
be computed under that provision, interest at the specified rate, computed and
compounded daily on the unpaid interest from that day to the day it is paid, shall be
paid in the same manner as the provision requires the principal amount to be paid.
1997, c. 36, s. 124; 2001, c. 25, s. 89.
Prescribed rate may be authorized
125 The Minister of Public Safety and Emergency Preparedness may authorize
persons who are required under a provision of this Act to pay interest on an amount
at a specified rate to instead pay interest under that provision at the prescribed rate.
1997, c. 36, s. 125; 2005, c. 38, ss. 142, 145.
Waiver of interest
126 (1) The Minister of Public Safety and Emergency Preparedness may at any time
waive or cancel payment of all or any portion of any interest otherwise payable under
this Part.
Interest on interest refunded
(2) If, as a result of a waiver or cancellation under subsection (1), a person is
refunded an amount of interest that was paid, the person shall be given, in addition
to the refund, interest at the prescribed rate for the period beginning on the first day
after the day the amount was paid and ending on the day the refund is given,
calculated on the amount of the refund.
1997, c. 36, s. 126; 2005, c. 38, ss. 142, 145.
Interest
127 (1) A person who is granted a refund or drawback of duties under section 110 or
113, other than duty levied under the Special Import Measures Act, shall be granted,
in addition to the drawback or refund, interest on the drawback or refund at the
prescribed rate for the period beginning on the ninety-first day after an application for
the drawback or refund is made in accordance with this Part and ending on the day
the drawback or refund is granted.
Interest on SIMA duty
(2) A person who, under a provision of this Part other than section 115, is granted a
drawback or refund of an amount in respect of duty levied under the Special Import
Measures Act shall be granted, in addition to the drawback or refund, interest on it at
the prescribed rate for the period beginning on the ninety-first day after the day an
application for the drawback or refund is made in accordance with this Part and
ending on the day the drawback or refund is granted.
1997, c. 36, s. 127; 2001, c. 25, s. 90.
Payment out of C.R.F.
128 A drawback or refund granted under this Part shall be paid out of the
Consolidated Revenue Fund.
PART 4
Regulations and Orders
Regulations
129 The Minister of Public Safety and Emergency Preparedness may make
regulations
(a) for the purposes of tariff item No. 9813.00.00 or 9814.00.00, permitting the
importation free of customs duties of containers not originating in Canada, if that
Minister is satisfied that a like quantity of usable containers has been exported;
and
(b) for the purposes of tariff item No. 9897.00.00, prescribing
(i) conditions under which specimens of aigrettes, egret plumes or osprey
plumes and the feathers, quills, heads, wings, tails, skins or parts of skins of
wild birds of that tariff item may be imported for any museum or for scientific
or educational purposes, and
(ii) the manner in which materials from used or second-hand mattresses shall
be cleaned and fumigated and the certificates that shall accompany those
materials.
1997, c. 36, s. 129; 2005, c. 38, ss. 142, 145.
Powers of the Minister of Public Safety and Emergency Preparedness
130 The Minister of Public Safety and Emergency Preparedness may
(a) specify documentation that is considered acceptable for the purposes of tariff
item No. 9827.00.00; and
(b) recognize authorities, representatives or authorized persons in a country of
origin as competent for the purposes of conditions of classification of goods under
a tariff item.
1997, c. 36, s. 130; 2005, c. 38, ss. 142, 145.
Power of the Minister
131 The Minister may designate goods for the purposes of tariff item No. 9938.00.00.
Regulations
132 (1) The Governor in Council may, on the recommendation of the Minister, make
regulations
(a) amending the List of Tariff Provisions to change or prescribe conditions of
classification of goods for the purposes of Chapter 99 of that List;
(b) prescribing territories for the purposes of the definition country in subsection
2(1);
(c) prescribing eligible Commonwealth countries or conditions for eligibility of
Commonwealth countries for the purposes of a tariff item of heading No. 51.11,
51.12 or 58.03;
(d) prescribing a rate of interest or rules for determining a rate of interest for the
purposes of any provision of this Act;
(e) reducing the maximum value of goods that are entitled to be classified under a
tariff item of heading No. 98.04;
(f) for the purposes of tariff item No. 9808.00.00, withdrawing privileges from
persons or classes of persons who are referred to in that tariff item and are from
a country that refuses to grant the same privileges to Canadian officials holding
corresponding or equivalent posts in that country;
(g) for the purposes of tariff item No. 9810.00.00,
(i) designating institutions, foreign countries and military service agencies, and
(ii) withdrawing privileges from persons or classes of persons who are
referred to in that tariff item and are from a country that refuses to grant
corresponding privileges;
(h) amending the list of products set out in tariff item No. 9905.00.00;
(i) amending the list of goods in tariff item No. 9987.00.00;
(j) in respect of goods or classes of goods of heading No. 98.26, amending the
schedule to
(i) add, delete or amend tariff items relating to goods or classes of goods
classified under each tariff item of that heading,
(ii) amend the rates of customs duty levied on goods or classes of goods
classified under a tariff item of that heading,
(iii) amend the conditions under which goods or classes of goods may be
imported under a tariff item of that heading,
(iv) exclude any goods or classes of goods from the application of a tariff item
of that heading,
(v) define terms of that heading, and
(vi) amend the maximum value of goods that may be imported under a tariff
item of that heading;
(k) reducing any customs duty imposed on goods of Chapter 89 in the List of
Tariff Provisions in such circumstances and under such conditions as are
prescribed;
(l) for the purposes of tariff item No. 9993.00.00, limiting or restricting the use,
kinds or quantity of goods that may be classified under that tariff item;
(m) for the purposes of tariff item No. 9897.00.00,
(i) amending that tariff item to exclude goods manufactured or produced
wholly or in part by prison labour from that tariff item, or prescribing the
conditions under which such goods may be excluded from that tariff item,
(ii) amending that tariff item to exclude used or second-hand motor vehicles
manufactured before the calendar year in which importation is sought to be
made from that tariff item, or prescribing the conditions under which such
vehicles may be excluded from that tariff item, and
(iii) amending that tariff item to exclude used or second-hand aircraft from that
tariff item, or prescribing the conditions under which such aircraft may be
excluded from that tariff item;
(n) for the purposes of tariff item No. 9898.00.00, amending that tariff item to
prescribe conditions under which arms, military stores, munitions of war or
offensive weapons are excluded from that tariff item;
(o) prescribing anything that is to be prescribed under a tariff item in Chapter 98
or 99 in the List of Tariff Provisions;
(p) prescribing anything that may be prescribed under this Act; and
(q) generally, for carrying out the purposes and provisions of this Act.
Approval by Parliament
(2) Regulations made under paragraph (1)(e), or under subparagraph (1)(j)(vi) that
reduce the maximum value of goods, cease to have effect on the one hundred and
eightieth day after the day on which they become effective or, if Parliament is not
then sitting, the fifteenth day thereafter that either House of Parliament is sitting
unless, not later than that day, the regulations are approved by a resolution adopted
by both Houses of Parliament.
Meaning of sitting day
(3) For the purposes of subsection (2), a day on which either House of Parliament
sits is deemed to be a sitting day.
Maximum value restored
(4) At the time regulations referred to in subsection (2) cease to have effect, the
maximum value shall be restored.
Retroactive effect
(5) A regulation made under paragraph (1)(d) that provides that it is to come into
force on a day earlier than the day on which it is registered under section 6 of the
Statutory Instruments Act comes into force on that earlier day if it gives effect to a
public announcement made on or before that earlier day.
Regulations
133 The Governor in Council may, on the recommendation of the Minister of Public
Safety and Emergency Preparedness, make regulations
(a) prescribing, for the purposes of section 101,
(i) the period after the exportation of goods within which the goods must be
returned to Canada, and
(ii) what constitutes satisfactory evidence of exportation of the goods;
(b) defining the expressions baggage, conveyance, former resident, incidental to
the international traffic of the goods, resident, temporarily and temporary resident
for the purposes of a tariff item of Chapter 98 of the List of Tariff Provisions;
(c) for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30,
9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods
may be imported;
(d) for the purposes of tariff item No. 9802.00.00,
(i) prescribing conditions under which conveyances may be imported,
(ii) limiting the length of time that any imported conveyance may remain in
Canada and the use that may be made of the conveyance while it remains in
Canada, and authorizing the Minister of Public Safety and Emergency
Preparedness to extend those limits,
(iii) excluding any class of conveyance from classification under that tariff
item, and
(iv) authorizing the Minister of Public Safety and Emergency Preparedness to
require security for imported conveyances and limit the amount and type of
security that may be required;
(e) for the purposes of tariff item No. 9803.00.00,
(i) prescribing conditions under which goods or conveyances may be imported
and authorizing the Minister of Public Safety and Emergency Preparedness to
establish such conditions in specified circumstances,
(ii) limiting the quantity of any class of goods that may be imported and
authorizing the Minister of Public Safety and Emergency Preparedness to
increase those limits in specified circumstances,
(iii) limiting the length of time that imported goods or conveyances may
remain in Canada and authorizing the Minister of Public Safety and
Emergency Preparedness to extend those limits,
(iv) excluding any class of goods or conveyances from classification under
that tariff item, and
(v) authorizing the Minister of Public Safety and Emergency Preparedness to
require security for imported goods or conveyances and limit the amount and
type of security that may be required;
(f) for the purposes of heading No. 98.04 or of tariff item No. 9807.00.00,
9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing
conditions under which goods may be imported;
(g) for the purposes of tariff item No. 9805.00.00,
(i) exempting goods or classes of goods imported by any class of persons
referred to in that tariff item from any of its requirements relating to the period
during which goods must be owned, possessed or used abroad, and
(ii) substituting less exigent requirements relating to the period during which
goods or classes of goods of that tariff item must be owned, possessed or
used abroad by any class of persons referred to in that tariff item;
(h) for the purposes of tariff item No. 9807.00.00,
(i) defining the word settler,
(ii) exempting goods or classes of goods imported by any classes of persons
referred to in that tariff item from any of its requirements relating to ownership,
possession or use, and
(iii) substituting less exigent requirements relating to the ownership,
possession or use of goods or classes of goods of that tariff item;
(i) for the purposes of tariff item No. 9897.00.00,
(i) defining the expressions issue, periodical and special edition,
(ii) prescribing conditions under which an issue of a periodical will be found to
be an issue of a special edition that contained an advertisement that was
primarily directed to a market in Canada and that did not appear in identical
form in all editions of that issue of a periodical that were distributed in the
country of origin, and
(iii) prescribing conditions under which an issue of a periodical will be found to
be an issue more than five per cent of the advertising space in which
consisted of space used for advertisements that indicated specific sources of
availability in Canada, or specific conditions relating to the sale or provision in
Canada, of any goods or services;
(j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under
which goods that have been exported to one of the following countries for repair
or alteration may be imported:
a NAFTA country
an EU country or other CETA beneficiary
Chile
Colombia
Costa Rica
CPTPP country
Honduras
Iceland
Israel or another CIFTA beneficiary
Jordan
Korea
Liechtenstein
Norway
Panama
Peru
Switzerland
(j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under
which goods that have been exported to one of the following countries for repair
or alteration may be imported:
a NAFTA country
an EU country or other CETA beneficiary
Chile
Colombia
Costa Rica
CPTPP country
Honduras
Israel or another CIFTA beneficiary
Jordan
Korea
Panama
Peru
(k) for the purposes of tariff item No. 9993.00.00,
(i) extending any period that the goods imported under that tariff item may
remain in Canada, if it is impracticable or impossible for the importer to export
the goods,
(ii) setting out the conditions under which the requirement for security or for
prescribed documents may be waived, and
(iii) prescribing the form, nature and conditions of any security satisfactory to
the Minister of Public Safety and Emergency Preparedness; and
(l) prescribing any other thing that is to be prescribed for the purposes of a tariff
item referred to in this section.
1997, c. 36, s. 133; 2001, c. 28, s. 45; 2005, c. 38, ss. 142, 145; 2009, c. 2, s. 122, c. 6, s. 36, c. 16,
ss. 48, 56, c. 31, s. 51; 2010, c. 4, s. 41; 2011, c. 24, s. 134; 2012, c. 18, s. 39, c. 26, ss. 48, 62;
2014, c. 14, s. 46, c. 28, s. 54; 2015, c. 3, s. 66(F); 2017, c. 6, s. 106; 2018, c. 23, s. 46.
Other orders
134 (1) The Minister of Public Safety and Emergency Preparedness or President of
the Canada Border Services Agency may, by order, suspend for a specified period a
tariff item referred to in Supplementary Note 2(c) of Chapter 7 of the List of Tariff
Provisions, and bring into force for the period one or more tariff items referred to in
Supplementary Note 2(b) of that Chapter, in respect of goods that are imported
through a customs office in a region or part of Canada specified in the order during
that period.
Other orders
(2) The Minister of Public Safety and Emergency Preparedness or President of the
Canada Border Services Agency may, by order, suspend for a specified period a
tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff
Provisions, and bring into force for the period one or more tariff items referred to in
Supplementary Note 3(b) of that Chapter, in respect of goods that are imported
through a customs office in a region or part of Canada specified in the order during
that period.
1997, c. 36, s. 134; 1999, c. 17, s. 131; 2005, c. 38, ss. 141, 142, 145; 2018, c. 27, s. 78.
Exempt goods
135 (1) An order made under subsection 134(1) or (2) does not apply to goods that
(a) before the order comes into force, a person purchased for importation through
a customs office in a region or part of Canada specified in the order in the
expectation in good faith that the “Free” rate of customs duty set out in a tariff
item suspended by the order would apply to the goods; and
(b) at the time the order comes into force, were in transit to the purchaser in
Canada.
Exempt from SIA
(2) An order referred to in subsection 134(1) or (2) is deemed not to be a regulation
within the meaning of the Statutory Instruments Act.
PART 5
Prohibited Goods
Prohibited imports
136 (1) The importation of goods of tariff item No. 9897.00.00, 9898.00.00 or
9899.00.00 is prohibited.
Subsection 10(1) does not apply
(2) Subsection 10(1) does not apply in respect of goods referred to in subsection (1).
PART 6
Transitional Provisions
Definition of former Act
137 In sections 140 and 143 to 146, former Act means the Customs Tariff as it read
immediately before the coming into force of section 214.
1997, c. 36, s. 137; 2011, c. 24, s. 135.
138 [Repealed, 2011, c. 24, s. 135]
139 [Repealed, 2011, c. 24, s. 135]
References to former tariff items and codes
140 (1) Subject to subsection (2), if a tariff item or code or portion of a tariff item or
code of the former Act is referred to in an Act of Parliament, or in a regulation or
order made thereunder, the reference to that tariff item, code or portion shall, unless
the context requires otherwise, be construed as a reference to the tariff item or
portion of a tariff item of this Act referring to goods that correspond most closely to
goods referred to in the tariff item, code or portion of a tariff item or code of the
former Act.
Exception
(2) A reference in a provision of an Act of Parliament other than this Act, or of an
order or regulation made under an Act of Parliament, to a heading, subheading, tariff
item or code, or portion of a heading, subheading, tariff item or code, of the former
Act or to a note to a chapter of Schedule I to the former Act shall, for any purpose
relating to a duty or tax under the Excise Act or the Excise Tax Act or for any
purpose relating to an additional duty under section 21 of this Act, be read as a
reference to that heading, subheading, tariff item, code, portion or note as it read
immediately before the day on which this section comes into force.
141 [Repealed, 2011, c. 24, s. 136]
142 [Repealed, 2011, c. 24, s. 136]
Continuation of regulations and orders
143 If goods were accounted for under section 32 of the Customs Act before the day
on which this section comes into force and were subject to the former Act, the
Customs Act or any other Act of Parliament, or to any regulation or order made
thereunder, those Acts, regulations or orders continue to apply to those goods after
the coming into force of this section.
Bonded warehouse licences continued
144 Licences issued under section 81 of the former Act and in effect on the day on
which section 91 of this Act comes into force continue to have effect under that
section on and after that day.
Security
145 Security held by the Minister of National Revenue to secure the payment of
duties under subsection 81(4) of the former Act is continued as security for the
purposes of subsection 91(4) of this Act on and after the day on which this section
comes into force.
Certificates continued
146 Certificates issued under section 80.1 of the former Act and in effect on the day
on which section 90 of this Act comes into force continue to have effect under that
section on and after that day.
PART 7
Related Amendments
147 to 191 [Amendments]
PART 8
Consequential Amendments 192 to 212 [Amendments]
PART 9
Repeal and Coming into Force
Repeal 213 [Repeal]
Coming into Force
Coming into force
214 This Act comes into force or is deemed to have come into force on
January 1, 1998 and applies, or is deemed to have applied, to all goods
referred to in this Act imported on or after that day and to goods imported
before that day that were not accounted for under section 32 of the Customs
Act before that day.
SCHEDULE
[Note: The schedule is accessible, in PDF form, at the following address:
http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html
The Canada Border Services Agency publishes a yearly departmental consolidation
of the Customs Tariff.]
RELATED PROVISIONS
— 2002, c. 22, ss. 305 to 308
Meaning of implementation date
305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4
come into force.
*
*
— 2002, c. 22, ss. 305 to 308
Transitional treatment of duties on packaged spirits
306 The following rules apply to packaged spirits on which a duty, at a rate determined by
the application of section 1 of Part I of the schedule to the Excise Act, was imposed under
that Act or levied under the Customs Tariff but that had not become payable before the
implementation date:
(a) as of that day, the duty is relieved;
(b) as of that day, the Excise Act ceases to apply in respect of the spirits;
(c) in the case of imported packaged spirits that have not been released under the
Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of
them as though they were imported on that day; and
(d) in the case of any other packaged spirits, this Act applies in respect of them as
though
(i) they were produced and packaged in Canada on that day by the person having
possession of them immediately before that day and the person were permitted
under this Act to produce and package them, and
(ii) if the spirits are in the possession of a duty free shop or an accredited
representative or delivered as ships’ stores in accordance with the Ships’ Stores
Regulations, they had been entered into an excise warehouse and then removed
from the warehouse in accordance with paragraph 147(1)(a) on that day.
— 2002, c. 22, ss. 305 to 308
Transitional treatment of duties on bulk spirits
307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by
the application of section 1 of Part I of the schedule to the Excise Act, was imposed under
that Act or levied under the Customs Tariff but that had not become payable before the
implementation date:
(a) as of that day, the duty is relieved;
(b) as of that day, the Excise Act ceases to apply in respect of the spirits;
(c) in the case of imported bulk spirits that have not been released under the Customs
Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as
though they were imported on that day; and
(d) in the case of any other bulk spirits, this Act applies in respect of them as though
they were produced in Canada on that day by the person having possession of them
immediately before that day.
Transitional treatment of bulk spirits imported for bottling or blending
(2) The following rules apply to bulk spirits on which a duty, at a rate determined by the
application of section 1 of Part I of the schedule to the Excise Act, was levied under the
Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission
Order or the Imported Spirits for Blending Remission Order before the implementation
date:
(a) as of that day, the duty imposed on the spirits under subsection 135(1) of the
Excise Act when they were entered into a distillery is relieved;
(b) as of that day, the Excise Act ceases to apply in respect of the spirits; and
(c) this Act applies in respect of them as though they were produced in Canada on that
day by the person having possession of them immediately before that day.
— 2002, c. 22, ss. 305 to 308
Transitional treatment of excise taxes on wine
308 The following rules apply to wine on which tax was imposed under section 27 of the
Excise Tax Act but had not become payable before the implementation date:
(a) as of that day, the tax is relieved;
(b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of
the wine;
(c) in the case of imported wine that has not been released under the Customs Act, this
Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it
were imported on that day;
(d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in
respect of it as though it were produced in Canada on that day
(i) if the wine is located in a ferment-on-premises facility or at the residence of an
individual, by the individual who owned the wine immediately before that day, or
(ii) in any other case, by the person having possession of it immediately before that
day; and
(e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in
respect of it as though
(i) it were produced and packaged in Canada on that day by the person having
possession of it immediately before that day and the person were permitted under
this Act to produce and package it, and
(ii) in the case of wine in the possession of a duty free shop or an accredited
representative or delivered as ships’ stores in accordance with the Ships’ Stores
Regulations, it had been entered into an excise warehouse and then removed from
the warehouse in accordance with paragraph 147(1)(a) on that day.
— 2002, c. 22, s. 315
Removal of alcohol from customs bonded warehouse
315 (1) If packaged alcohol is located in a customs bonded warehouse on the
implementation date,
(a) the alcohol shall be removed from the warehouse; and
(b) any duty on the alcohol that is imposed under this Act or levied under section 21.2
of the Customs Tariff as a result of the operation of section 306 or 308 is payable on
that day unless the alcohol is without delay entered into an excise warehouse.
Exception
(2) Subsection (1) does not apply if the alcohol in the customs bonded warehouse is to be
(a) exported in accordance with this Act; or
(b) delivered
(i) to an accredited representative for their personal or official use,
(ii) to a duty free shop for sale in accordance with the Customs Act,
(iii) as ships’ stores in accordance with the Ships’ Stores Regulations, or
(iv) to an air carrier that is licensed under section 69 or 73 of the Canada
Transportation Act to operate an international air service.
— 2002, c. 22, s. 317
Transitional treatment of imported tobacco products
317 The following rules apply to an imported tobacco product:
(a) if duty levied under section 21 of the Customs Tariff and tax imposed under section
23 of the Excise Tax Act on the product had not become payable before the
implementation date,
(i) the duty and tax are relieved, and
(ii) this Act and the Customs Act apply in respect of the product as though it were
imported into Canada on that day by the importer;
(b) if the product was stamped or marked under the Excise Act, the product is deemed
to be stamped or marked, as the case may be, under this Act; and
(c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in
respect of the product.
— 2008, c. 28, s. 70(2)
70 (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the
Customs Act that provide for the payment of, or the liability to pay, interest in respect of
any amount, the amount shall be determined and interest shall be computed on it as
though this section had come into force on February 27, 2008.
AMENDMENTS NOT IN FORCE
— 2018, c. 27, s. 125
Bill C-85
125 If Bill C-85, introduced in the 1st session of the 42nd Parliament and entitled the
An Act to amend the Canada-Israel Free Trade Agreement Implementation Act and
to make related amendments to other Acts, receives royal assent, then on the day
on which both subsection 10(3) of that Act and section 122 of this Act are in force,
the List of Tariff Provisions set out in the schedule to the Customs Tariff is
amended by replacing
(a) in the column “Preferential Tariff / Initial Rate” the reference to “N/A” after the
abbreviation “CIAT:” with a reference to “Free” for tariff item Nos. 0204.22.00,
0511.99.00 and 0713.90.00; and
(b) in the column “Preferential Tariff / Final Rate” the reference to “N/A” after the
abbreviation “CIAT:” with a reference to “Free (A)” for tariff item Nos. 0204.22.00,
0511.99.00 and 0713.90.00.
— 2019, c. 6, s. 9
9 Section 51 of the Customs Tariff is repealed.
— 2019, c. 6, s. 10
10 (1) Tariff item Nos. 1902.11.10, 1902.11.90, 1902.19.91 and 1902.19.99 in the List of
Tariff Provisions set out in the schedule to the Act are amended by replacing
(a) in the column “Preferential Tariff / Initial Rate”, the reference to “4%” after the
abbreviation “CIAT” with a reference to “Free”; and
(b) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after
the abbreviation “CIAT” with a reference to “Free (A)”.
(2) Tariff item Nos. 1902.40.10 and 2005.70.90 in the List of Tariff Provisions set out
in the schedule to the Act are amended by replacing
(a) in the column “Preferential Tariff / Initial Rate”, the reference to “5%” after the
abbreviation “CIAT” with a reference to “Free”; and
(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after
the abbreviation “CIAT” with a reference to “Free (A)”.
(3) The List of Tariff Provisions set out in the schedule to the Act is amended by
replacing, for all tariff items set out in the schedule to this Act,
(a) in the column “Preferential Tariff / Initial Rate”, the reference to “N/A” after
the abbreviation “CIAT” with a reference to “Free”; and
(b) in the column “Preferential Tariff / Final Rate”, the reference to “N/A” after the
abbreviation “CIAT” with a reference to “Free (A)”.