Customs Tariff (S.C. 1997, c. 36)

Act current to 2015-11-16 and last amended on 2015-02-26. Previous Versions

Marginal note:Elements of the List of Tariff Provisions

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

Marginal note:Words and expressions in Act

 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

 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
  • Jordan
  • Korea
  • Liechtenstein
  • Norway
  • Panama
  • 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;
  • 2012, c. 18, s. 33, c. 26, ss. 39, 62;
  • 2014, c. 28, s. 44.
Marginal note:Percentage rates

 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

 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.


Marginal note:Restriction of Canadian waters

 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.