Customs Tariff (S.C. 1997, c. 36)

Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions

Marginal note:Additional duty on beer

21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada.

  • 2002, c. 22, s. 346.
Marginal note:Other duties

22. In addition to the duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on imported goods, at the time of their importation, and paid in accordance with the Customs Act, a duty comprised of any surtax or temporary duty imposed under Division 4 of this Part.

Special Classification

Marginal note:Goods of Chapter 99

23. Goods of Chapter 99 of the List of Tariff Provisions are entitled to the rate of customs duty set out for those goods in the column entitled “Most-Favoured-Nation Tariff” or “Preferential Tariff” in that Chapter, according to the tariff treatment applicable to their country of origin.

Division 3

Tariff Treatments

General

Marginal note:Conditions

  • 24. (1) Unless otherwise provided in an order made under subsection (2) or otherwise specified in a tariff item, goods are entitled to a tariff treatment, other than the General Tariff, under this Act only if

    • (a) proof of origin of the goods is given in accordance with the Customs Act; and

    • (b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:

      • (i) paragraph 31(1)(a),

      • (ii) paragraph 34(1)(a),

      • (iii) paragraph 38(1)(a),

      • (iv) paragraph 42(1)(a),

      • (v) subsection 45(13),

      • (vi) section 48,

      • (vii) subsection 49.01(8),

      • (viii) section 49.2,

      • (ix) subsection 49.5(8).

  • Marginal note:Exemption

    (2) The Governor in Council may, on the recommendation of the Minister, by order, exempt goods entitled to a tariff treatment other than the General Tariff from any condition set out in subsection (1), on such conditions as may be specified in the order.

  • 1997, c. 36, s. 24;
  • 2001, c. 28, s. 35;
  • 2009, c. 16, s. 39;
  • 2010, c. 4, s. 33;
  • 2011, c. 24, s. 115.
Previous Version
Marginal note:Most favourable tariff

25. If, under this Act, goods are entitled to both the Most-Favoured-Nation Tariff and another Tariff and the amount of customs duty imposed under the Most-Favoured-Nation Tariff is lower than the amount imposed under the other Tariff, the rate of customs duty under the Most-Favoured-Nation Tariff applies to those goods in lieu of the rate under the other Tariff.