Customs Tariff (S.C. 1997, c. 36)

Act current to 2017-12-11 and last amended on 2017-09-21. Previous Versions

Customs Tariff

S.C. 1997, c. 36

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

Marginal note:Short title

 This Act may be cited as the Customs Tariff.

PART 1Interpretation and General

Interpretation

Marginal note:Definitions
  •  (1) The definitions in this subsection apply in this Act.

    Canada–Chile Free Trade Agreement

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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)

    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; (Costa Rica)

    country

    country, unless the context otherwise requires, includes an external or dependent territory of a country and any other prescribed territory. (pays)

    customs duty

    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

    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

    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

    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

    free trade partner means

    • (a) a NAFTA country;

    • (b) Chile; or

    • (c) Israel or another CIFTA beneficiary. (partenaire de libre-échange)

    “F” Staging List

    “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

    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

    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

    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

    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

    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

    Israel or another CIFTA beneficiary has the meaning assigned by regulation. (Israël ou autre bénéficiaire de l’ALÉCI)

    Jordan

    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

    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

    Liechtenstein means the land territory and air space of Liechtenstein. (Liechtenstein)

    List of Countries

    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

    List of Tariff Provisions means the List of Tariff Provisions set out in the schedule. (liste des dispositions tarifaires)

    Mexico

    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

    Minister means the Minister of Finance. (ministre)

    NAFTA country

    NAFTA country means a party to the North American Free Trade Agreement. (pays ALÉNA)

    North American Free Trade Agreement

    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

    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

    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

    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

    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

    regulation means a regulation made under this Act. (règlement)

    serious injury

    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

    specific rate means a rate expressed in dollars or cents per unit of measure. (taux spécifique)

    specified rate

    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

    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

    Switzerland means the land territory and air space of Switzerland. (Suisse)

    tariff item

    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

    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

    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

    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

    UNCLOS means the United Nations Convention on the Law of the Sea, done at Montego Bay on December 10, 1982. (CNUDM)

    United States

    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

    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)

  • Marginal note: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.
 
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