- SHORT TITLE
- PART 1
- PART 2
- Origin of Goods
- Imposition of Customs Duties
- Tariff Treatments
- General
- General Tariff
- Most-Favoured-Nation Tariff
- Application of MFN Tariff
- “A” final rate
- Staging for MFN Tariff
- “F” staging for MFN Tariff
- “G” staging for MFN Tariff
- Rounding percentage rates
- Rounding of rates other than 0.5 per cent
- Elimination of rates of less than two per cent
- Rounding specific rates
- Extension or withdrawal of entitlement
- Contents of order
- Approval by Parliament
- Meaning of “sitting day”
- Rates restored
- General Preferential Tariff
- Least Developed Country Tariff
- Commonwealth Caribbean Countries Tariff
- Australia Tariff and New Zealand Tariff
- United States Tariff, Mexico Tariff and Mexico–United States Tariff
- Application of UST
- “A” final rate for UST
- Application of MT
- Application of MUST
- “A” final rate for MT and MUST
- “A1” final rate for MT
- “B1” staging for MT
- “F” staging for MT and MUST
- Staging for MT and MUST
- Rounding amounts
- Elimination of rates of less than two per cent
- Rounding specific rates
- Extension of United States Tariff and Mexico Tariff
- Chile Tariff
- Application of CT
- “A” final rate
- “F” staging for CT
- Staging for CT
- Rounding of specific rates
- Rounding of amounts
- Elimination of rates of less than two per cent
- Reduction of rate: “L” staging
- Increase of rate
- Period and repeal of order
- Resolution of Parliament of cessation
- Ceases to be in force
- Extension of Chile Tariff
- Limits on reduction of duty
- Ceases to have effect
- Costa Rica Tariff
- Peru Tariff
- Canada–Israel Agreement Tariff
- Iceland Tariff
- Norway Tariff
- Switzerland–Liechtenstein Tariff
- Special Measures, Emergency Measures and Safeguards
- Special Measures
- Global Emergency Measures
- Definitions
- Surtax under certain conditions
- Maximum rate
- Minister’s report
- Inquiry
- Prohibition against further orders
- Exception
- Period and repeal
- Cessation
- Exception for certain agricultural goods
- Expiry date
- Refund orders
- Free trade partner emergency measures
- Duration of order
- Repeal
- Peru emergency measures
- Surtax on goods imported from a free trade partner
- Rate
- Limitation
- Repeal or amendment of surtax order
- Extension order
- Scope and rate
- Maximum rate
- Exception for goods imported from a free trade partner
- Exception for goods imported from Peru
- Period and repeal of extension orders
- Resolution of Parliament of cessation
- Regulations
- Decision of Governor in Council final
- Safeguard Measures for Agricultural Goods
- Bilateral Emergency Measures for U.S. Goods
- Bilateral Emergency Measures for Mexican and MUST Goods
- Bilateral Emergency Measures — Chile
- Bilateral Emergency Measures — Costa Rica
- Bilateral Emergency Measures — Iceland
- Bilateral Emergency Measures — Norway
- Bilateral Emergency Measures — Switzerland–Liechtenstein
- Bilateral Emergency Measures — Peru
- Bilateral Emergency Measures — Israel or Another CIFTA Beneficiary
- Bilateral Safeguard Measures for U.S. Fresh Fruit or Vegetables
- Bilateral Safeguard Measures for Mexican Agricultural Goods
- Bilateral Emergency Measures for Textile and Apparel Goods Imported from a NAFTA Country
- Bilateral Emergency Measures for Textile and Apparel Goods Imported from Chile
- Bilateral Emergency Measures for Textile and Apparel Goods Imported from Costa Rica
- Measures Relating to Television Picture Tubes
- Safeguard Measures in Respect of China
- Definitions
- Surtax — market disruption
- Maximum rate
- Minister’s report
- Inquiry
- Period and repeal
- Cessation
- Extension order
- Scope and rate
- Maximum rate
- Period and repeal of extension orders
- Resolution of Parliament of cessation
- Definitions
- Surtax — trade diversion
- Maximum rate
- Amendment or repeal
- Regulations
- Decision of Governor in Council final
- Expiry date
- Surtaxes
- Goods in Transit
- PART 3
- Interpretation
- Reduction of Rates of Customs Duty
- Importation without Full Payment of Duties
- Reduced Value for Duty
- Ethno-cultural Groups
- Duty Deferral
- Relief
- Exception for tobacco products or designated goods
- Deemed exportation
- Application
- Certificate
- Amendment, suspension, etc., of certificate
- Release of goods
- Minister may issue licence for operation of bonded warehouse
- Licence restriction
- Amendment of licence
- Security
- Duties not payable in respect of goods in bonded warehouse
- Relief on goods removed from bonded warehouse
- Exception
- Submission of evidence
- Definition of “customs duties”
- For greater certainty
- Repayment of relief
- Debt to Her Majesty
- Effective date
- Reduction of amount repayable
- Amount of reduction
- Exceptions
- Definition of “identical or similar goods” and “used”
- Definition of “materials”
- Maximum drawback
- No drawback on certain goods
- No relief or drawback of SIMA duties
- Exports to NAFTA country
- Debt to Her Majesty
- Regulations
- Regulations
- Canadian Goods Abroad
- General
- Obsolete or Surplus Goods
- Additional Relief
- General
- Debts due the Crown
- Sum in lieu of drawback, refund, etc.
- Failure to comply with conditions
- Diversions
- Debt to Her Majesty
- Regulations
- Waivers
- Definition of “value”
- Relief reduced by value of by-product
- Debt to Her Majesty
- Amount of drawback or refund not paid reduced by value of by-product
- Relief reduced by value of merchantable scrap or waste
- Debt to Her Majesty
- Drawback or refund reduced by value of merchantable scrap or waste
- Interest on overpayment in relation to a refund or drawback
- Interest on failure to comply or diversion
- Interest on by-products and merchantable scrap or waste
- Exception
- Computation of interest on certain duties
- Computation of interest on certain duties
- Interest on the payment of relief for NAFTA
- Interest to be compounded
- Prescribed rate may be authorized
- Waiver of interest
- Interest on interest refunded
- Interest
- Interest on SIMA duty
- Payment out of C.R.F.
- PART 4
- PART 5
- PART 6
- Definition of “former Act”
- Amendment of schedule
- Retroactivity
- Expiry date
- Amendment of other Acts
- Expiry date
- References to former tariff items and codes
- Exception
- Retroactivity of order and regulations
- Expiry date
- Retroactivity of order and regulations
- Non-applicable
- Expiry date
- Continuation of regulations and orders
- Bonded warehouse licences continued
- Security
- Certificates continued
- PART 7
- PART 8
- PART 9
- RELATED PROVISIONS
- AMENDMENTS NOT IN FORCE
- SCHEDULE 1
- SCHEDULE 2
Customs Tariff (1997, c. 36)
Act current to January 25th, 2011 Attention: See coming into force provision and notes, where applicable.
[Assented to December 8th, 1997]
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
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” « Accord de libre-échange Canada — Chili »
“Canada–Chile Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation Act.
“Canada — Costa Rica Free Trade Agreement” « Accord de libre-échange Canada — Costa Rica »
“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; “Canada–EFTA Free Trade Agreement” « Accord de libre-échange Canada–AELÉ »
“Canada–EFTA Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Agreement Implementation Act.
“Canada–Israel Free Trade Agreement” « Accord de libre-échange Canada — Israël »
“Canada–Israel Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act.
“Canada–Peru Free Trade Agreement” « Accord de libre-échange Canada-Pérou »
“Canada–Peru Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Peru Free Trade Agreement Implementation Act.
“Canada–United States Free Trade Agreement” « Accord de libre-échange Canada — États-Unis »
“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.
“Chile” « Chili »
“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.
“Costa Rica” « Costa Rica »
“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;
“country” « pays »
“country”, unless the context otherwise requires, includes an external or dependent territory of a country and any other territory prescribed by regulation made by the Governor in Council.
“customs duty” « droits de douane »
“customs duty”, except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20.
“final rate” « taux final » “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.
“for use in” « devant servir dans » ou « devant servir à »
“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.
“free trade partner” « partenaire de libre-échange »
“free trade partner” means ““F” Staging List” « tableau des échelonnements »
““F” Staging List” means the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule.
“heading” « position »
“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.
“Iceland” « Islande »
“Iceland” means “imported from Israel or another CIFTA beneficiary” « importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI »
“imported from Israel or another CIFTA beneficiary” has the meaning assigned by regulation.
“initial rate” « taux initial »
“initial rate” means the rate of customs duty that applies before any reductions are made under this Act.
“Israel or another CIFTA beneficiary” « Israël ou autre bénéficiaire de l’ALÉCI »
“Israel or another CIFTA beneficiary” has the meaning assigned by regulation.
“Liechtenstein” « Liechtenstein »
“Liechtenstein” means the land territory and air space of Liechtenstein.
“List of Countries” « tableau des traitements tarifaires »
“List of Countries” means the List of Countries and Applicable Tariff Treatments set out in the schedule.
“List of Tariff Provisions” « liste des dispositions tarifaires »
“List of Tariff Provisions” means the List of Tariff Provisions set out in the schedule.
“Mexico” « Mexique »
“Mexico” means “Minister” « ministre »
“Minister” means the Minister of Finance.
“NAFTA country” « pays ALÉNA »
“NAFTA country” means a party to the North American Free Trade Agreement.
“North American Free Trade Agreement” « Accord de libre-échange nord-américain »
“North American Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the North American Free Trade Agreement Implementation Act.
“Norway” « Norvège »
“Norway” means “Peru” « Pérou »
“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.
“prescribed” « Version anglaise seulement »
“prescribed” means “regulation” « règlement »
“regulation” means a regulation made under this Act.
“serious injury” « Customs Tariff
1997, c. 36
SHORT TITLE