Customs Tariff (S.C. 1997, c. 36)

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

PART 2Customs Duties

DIVISION 1Origin of Goods

Rules of Origin

Meaning of originate

  •  (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.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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

Marginal note:Direct shipment
  •  (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.

  • Marginal note: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.

Marginal note:Transhipment
  •  (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.

  • Marginal note: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

Marginal note:Regulations requiring marking
  •  (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.

  • Marginal note: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.

  • Marginal note: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 2Imposition of Customs Duties

General

Marginal note:Imposition of customs duty
  •  (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.

  • Marginal note: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.

Marginal note:Definitions

 The definitions in this section apply in sections 21.1 to 21.3.

beer or malt liquor

bière ou liqueur de malt

beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10 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

en vrac

bulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)

excise warehouse

entrepôt d’accise

excise warehouse has the same meaning as in section 2 of the Excise Act, 2001. (entrepôt d’accise)

excise warehouse licensee

exploitant agréé d’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

utilisateur agréé

licensed user has the same meaning as in section 2 of the Excise Act, 2001. (utilisateur agréé)

packaged

emballé

packaged has the same meaning as in section 2 of the Excise Act, 2001. (emballé)

specified premises

local déterminé

specified premises has the same meaning as in section 2 of the Excise Act, 2001. (local déterminé)

spirits

spiritueux

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, 2204.29.32, 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

vin

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, 2204.29.32, 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.
 
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