Customs Tariff (S.C. 1997, c. 36)

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

Marginal note:Approval by Parliament
  •  (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.

  • Marginal note: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to in subsection (1) ceases to have effect under that subsection, entitlement to the Most-Favoured-Nation Tariff withdrawn by the order shall be restored.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

Marginal note:Application of GPT
  •  (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.

  • Marginal note:“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.

  • Marginal note:“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.

  • Marginal note:“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.

  • Marginal note: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.

  • Marginal note: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.

Marginal note:Extension and withdrawal of entitlement
  •  (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.

  • Marginal note: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.
Marginal note:Application of tariff rate quota
  •  (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.

  • Marginal note: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.

Marginal note:Expiry date

 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

Marginal note:Application of LDCT
  •  (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.

  • Marginal note:“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.

  • Marginal note:“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.

Marginal note:Extension or withdrawal of entitlement
  •  (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.

  • Marginal note: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.
Marginal note:Application of tariff rate quota
  •  (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.

  • Marginal note: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.

Marginal note:Expiry date

 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.
 
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