Customs Tariff (S.C. 1997, c. 36)

Act current to 2012-05-14 and last amended on 2011-12-15. Previous Versions

Marginal note:Elements of the List of Tariff Provisions

3. The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.

Marginal note:Words and expressions in Act

4. Unless otherwise provided, words and expressions used in this Act and defined in subsection 2(1) of the Customs Act have the same meaning as in that subsection.

Marginal note:Goods imported from certain countries

5. For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:

a NAFTA country

Chile

Colombia

Costa Rica

Iceland

Liechtenstein

Norway

Peru

Switzerland

  • 1997, c. 36, s. 5;
  • 2001, c. 28, s. 32;
  • 2009, c. 6, s. 31, c. 16, ss. 37, 56;
  • 2010, c. 4, s. 31;
  • 2011, c. 24, s. 111.
Previous Version
Marginal note:Percentage rates

6. For the purposes of this Act, if a rate of customs duty is expressed as a percentage or includes a percentage, the customs duties imposed shall be calculated in accordance with section 44 of the Customs Act.

Marginal note:Weight of goods

7. For the purposes of this Act, if a rate of customs duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.

General

Marginal note:Restriction of Canadian waters

8. For greater certainty, a regulation made under subsection 2(2) of the Customs Act applies so as to temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters.

Marginal note:Delegation of powers

9. The Minister of Public Safety and Emergency Preparedness may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of that Minister under this Act.

  • 1997, c. 36, s. 9;
  • 2005, c. 38, ss. 142, 145.
Previous Version
Marginal note:Classification of goods in the List of Tariff Provisions

  • 10. (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.

  • Marginal note:Classification of “within access commitment” goods

    (2) Goods shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit.