Customs Tariff (S.C. 1997, c. 36)

Act current to 2014-09-01 and last amended on 2013-06-26. Previous Versions

United States Tariff, Mexico Tariff and Mexico–United States Tariff

Marginal note:Application of UST
  •  (1) Subject to section 24, goods that are entitled to the United States Tariff are entitled to the United States Tariff rates of customs duty.

  • Marginal note:“A” final rate for UST

    (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UST” in relation to goods entitled to the United States Tariff, the United States Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

  • Marginal note:Application of MT

    (3) Subject to section 24, goods that are entitled to the Mexico Tariff are entitled to the Mexico Tariff rates of customs duty.

  • Marginal note:Application of MUST

    (4) Subject to section 24, goods that are entitled to the Mexico–United States Tariff are entitled to the Mexico–United States Tariff rates of customs duty.

  • Marginal note:“A” final rate for MT and MUST

    (5) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate of “Free”.

  • Marginal note:“A1” final rate for MT

    (6) If “A1” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” in relation to goods of heading No. 17.01 or tariff item No. 1806.10.10 that are entitled to the Mexico Tariff, the Mexico Tariff rate of customs duty that applies to those goods is the final rate.

  • Marginal note:“B1” staging for MT

    (7) If “B1” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” in relation to goods of heading No. 17.02 or tariff item No. 2106.90.21 that are entitled to the Mexico Tariff, the Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced

    • (a) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate; and

    • (b) effective on January 1, 2000, to the final rate.

  • Marginal note:“F” staging for MT and MUST

    (8) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List to the final rate.

  • Marginal note:Staging for MT and MUST

    (9) If “G”, “H” or “I” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced

    • (a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;

    • (b) if “H” is set out,

      • (i) effective on January 1, 1999, to four fifths of the initial rate,

      • (ii) effective on January 1, 2000, to three fifths of the initial rate, and

      • (iii) effective on January 1, 2001, to the final rate of “Free”; and

    • (c) if “I” is set out,

      • (i) effective on January 1, 1999, to four fifths of the initial rate,

      • (ii) effective on January 1, 2000, to three fifths of the initial rate,

      • (iii) effective on January 1, 2001, to two fifths of the initial rate,

      • (iv) effective on January 1, 2002, to one fifth of the initial rate, and

      • (v) effective on January 1, 2003, to the final rate of “Free”.

  • Marginal note:Rounding amounts

    (10) If a reduction under subsection (8) or (9) in respect of goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05 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 of less than two per cent

    (11) If a reduction under subsection (8) or (9) in respect of goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05 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:Rounding specific rates

    (12) If a reduction under subsection (7), (8) or (9) results in a specific rate of customs duty that includes a fraction of one-tenth of a cent, the rate shall be rounded down to the nearest one-tenth of a cent.

  • Marginal note:Extension of United States Tariff and Mexico Tariff

    (13) Notwithstanding any other provision of this Act, for the purpose of giving effect to Appendix 6 of Annex 300-B of Chapter Three of the North American Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the United States Tariff or the Mexico Tariff to any imported goods under such conditions as may be specified in the order.