Customs Tariff (S.C. 1997, c. 36)

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

Marginal note:Interest on overpayment in relation to a refund or drawback
  •  (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.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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).

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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.

  • Marginal note: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.
Marginal note:Interest to be compounded

 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.
Marginal note:Prescribed rate may be authorized

 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.
Marginal note:Waiver of interest
  •  (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.

  • Marginal note: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.
Marginal note:Interest
  •  (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.

  • Marginal note: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.
Marginal note:Payment out of C.R.F.

 A drawback or refund granted under this Part shall be paid out of the Consolidated Revenue Fund.

PART 4Regulations and Orders

Marginal note:Regulations

 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.
Marginal note:Powers of the Minister of Public Safety and Emergency Preparedness

 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.
Marginal note:Power of the Minister

 The Minister may designate goods for the purposes of tariff item No. 9938.00.00.

Marginal note:Regulations
  •  (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.

  • Marginal note: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.

  • Marginal note:Maximum value restored

    (4) At the time regulations referred to in subsection (2) cease to have effect, the maximum value shall be restored.

  • Marginal note: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.

 
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