Customs Tariff (S.C. 1997, c. 36)

Act current to 2016-04-12 and last amended on 2015-02-26. Previous Versions

Marginal note:Regulations

 The Governor in Council may make regulations for carrying out the purposes of sections 55 to 65 and may, by order, suspend a surtax or rate in whole or in part from application to the goods of any country or any class of such goods.

Marginal note:Decision of Governor in Council final

 The decision of the Governor in Council is final on any question that may arise regarding the application of the surtax or rate imposed under sections 55 to 66.

Safeguard Measures for Agricultural Goods

Marginal note:Surtax order
  •  (1) Notwithstanding this Act or any other Act of Parliament but subject to subsections (2) to (7), the Governor in Council may, on the recommendation of the Minister, by order, make any prescribed agricultural goods specified in the order subject to

    • (a) a surtax, at a rate specified in the order, that is in addition to any other duty imposed under this Act or any other Act of Parliament relating to customs; and

    • (b) any conditions set out in the order relating to the imposition of the surtax.

  • Marginal note:Conditions for making order

    (2) Before recommending that an order be made under subsection (1), the Minister must be satisfied, on the basis of a report by the Minister of Agriculture and Agri-Food, that the conditions, set out in Article 5 of the Agreement on Agriculture in Annex 1A of the World Trade Organization Agreement, for the imposition of a surtax on the prescribed agricultural goods have been met.

  • Marginal note:Non-application to goods in transit

    (3) The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that

    • (a) before the coming into force of the order, the goods were purchased for importation in the expectation in good faith that subsection (1) would not have applied to those goods; and

    • (b) at the time that the order comes into force, the goods were in transit to the purchaser in Canada.

  • Marginal note:Resolution of Parliament of cessation

    (4) If both Houses of Parliament adopt a resolution directing that an order made under subsection (1) cease to have effect, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.

  • Marginal note:Notice in Canada Gazette

    (5) If an order under subsection (1) ceases to have effect as a result of a resolution of both Houses of Parliament, the Minister shall cause a notice to that effect to be published in the Canada Gazette.

  • Marginal note:Regulations

    (6) The Governor in Council may, on the recommendation of the Minister, make regulations

    • (a) prescribing agricultural goods for the purposes of this section in respect of any country;

    • (b) prescribing terms and conditions governing the making of orders under subsection (1); and

    • (c) generally for carrying out the purposes and provisions of this section.

  • Marginal note:Exemption from Statutory Instruments Act

    (7) An order under subsection (1) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act.

  • Marginal note:Publication

    (8) Every order made under subsection (1) must be published in the Canada Gazette.

  • 1997, c. 36, s. 68;
  • 1999, c. 17, s. 130;
  • 2005, c. 38, s. 87.

Bilateral Emergency Measures for U.S. Goods

Marginal note:Non-application
  •  (1) This section does not apply in respect of textile and apparel goods set out in Appendix 1.1 of Annex 300-B of Chapter Three of the North American Free Trade Agreement.

  • Marginal note:Order by Governor in Council

    (2) Subject to subsection (3), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 19.01 or subsection 19.1(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under section 23 of that Act, that goods that are entitled to the United States Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order,

    • (a) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before January 1, 1989; and

    • (b) in respect of any other goods, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the lesser of

      • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on December 31, 1988, and

      • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

  • Marginal note:Terms and conditions

    (3) An order made under subsection (2)

    • (a) may not be made more than once during the period beginning on January 1, 1988 and ending on December 31, 1998 in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

    • (b) may be made after December 31, 1998 only if it is based on an agreement between the Government of Canada and the Government of the United States relating to the application of subsection (2).

  • Definition of principal cause

    (4) In this section, principal cause means, in respect of a serious injury, an important cause that is not less important than any other cause of the serious injury.

  • Marginal note:Reference to customs duty in effect

    (5) For the purposes of paragraph (2)(a), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

    • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

    • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 4(b) in Chapter 8 of the List of Tariff Provisions.

Bilateral Emergency Measures for Mexican and MUST Goods

Marginal note:Non-application
  •  (1) This section does not apply in respect of textile and apparel goods set out in Appendix 1.1 of Annex 300-B of Chapter Three of the North American Free Trade Agreement.

  • Marginal note:Order by Governor in Council

    (2) Subject to subsection (3), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.01(3) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.02) of that Act, that goods that are entitled to the Mexico Tariff or the Mexico–United States Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order,

    • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty in respect of those goods that would otherwise be made after that time by virtue of section 45;

    • (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before January 1, 1994; and

    • (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the lesser of

      • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on December 31, 1993, and

      • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

  • Marginal note:Terms and conditions

    (3) An order under subsection (2)

    • (a) may not be made more than once during the period beginning on January 1, 1994 and ending on December 31, 2003 in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

    • (b) may be made after December 31, 2003 only if it is based on an agreement between the Government of Canada and the Government of Mexico relating to the application of subsection (2).

  • Marginal note:Rate of duty when order ceases to have effect

    (4) If an order made under subsection (2) ceases to have effect in a particular calendar year,

    • (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would have been applicable one year after the making of the order, as reduced in accordance with section 45; and

    • (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).

  • Marginal note:Specification of applicable rate

    (5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is

    • (a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 45, reduced for subsequent years in accordance with that section; or

    • (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 45.

  • Definition of principal cause

    (6) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

  • Marginal note:Reference to customs duty in effect

    (7) For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

    • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

    • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 4(b) in Chapter 8 of the List of Tariff Provisions.

 
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