Customs Tariff (S.C. 1997, c. 36)

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

Marginal note:Exempt goods
  •  (1) An order made under subsection 134(1) or (2) does not apply to goods that

    • (a) before the order comes into force, a person purchased for importation through a customs office in a region or part of Canada specified in the order in the expectation in good faith that the “Free” rate of customs duty set out in a tariff item suspended by the order would apply to the goods; and

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

  • Marginal note:Exempt from SIA

    (2) An order referred to in subsection 134(1) or (2) is deemed not to be a regulation within the meaning of the Statutory Instruments Act.

PART 5Prohibited Goods

Marginal note:Prohibited imports
  •  (1) The importation of goods of tariff item No. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited.

  • Marginal note:Subsection 10(1) does not apply

    (2) Subsection 10(1) does not apply in respect of goods referred to in subsection (1).

PART 6Transitional Provisions

Definition of former Act

 In sections 140 and 143 to 146, former Act means the Customs Tariff as it read immediately before the coming into force of section 214.

  • 1997, c. 36, s. 137;
  • 2011, c. 24, s. 135.

 [Repealed, 2011, c. 24, s. 135]

 [Repealed, 2011, c. 24, s. 135]

Marginal note:References to former tariff items and codes
  •  (1) Subject to subsection (2), if a tariff item or code or portion of a tariff item or code of the former Act is referred to in an Act of Parliament, or in a regulation or order made thereunder, the reference to that tariff item, code or portion shall, unless the context requires otherwise, be construed as a reference to the tariff item or portion of a tariff item of this Act referring to goods that correspond most closely to goods referred to in the tariff item, code or portion of a tariff item or code of the former Act.

  • Marginal note:Exception

    (2) A reference in a provision of an Act of Parliament other than this Act, or of an order or regulation made under an Act of Parliament, to a heading, subheading, tariff item or code, or portion of a heading, subheading, tariff item or code, of the former Act or to a note to a chapter of Schedule I to the former Act shall, for any purpose relating to a duty or tax under the Excise Act or the Excise Tax Act or for any purpose relating to an additional duty under section 21 of this Act, be read as a reference to that heading, subheading, tariff item, code, portion or note as it read immediately before the day on which this section comes into force.

 [Repealed, 2011, c. 24, s. 136]

 [Repealed, 2011, c. 24, s. 136]

Marginal note:Continuation of regulations and orders

 If goods were accounted for under section 32 of the Customs Act before the day on which this section comes into force and were subject to the former Act, the Customs Act or any other Act of Parliament, or to any regulation or order made thereunder, those Acts, regulations or orders continue to apply to those goods after the coming into force of this section.

Marginal note:Bonded warehouse licences continued

 Licences issued under section 81 of the former Act and in effect on the day on which section 91 of this Act comes into force continue to have effect under that section on and after that day.

Marginal note:Security

 Security held by the Minister of National Revenue to secure the payment of duties under subsection 81(4) of the former Act is continued as security for the purposes of subsection 91(4) of this Act on and after the day on which this section comes into force.

Marginal note:Certificates continued

 Certificates issued under section 80.1 of the former Act and in effect on the day on which section 90 of this Act comes into force continue to have effect under that section on and after that day.

PART 7Related Amendments

 [Amendments]

PART 8Consequential Amendments

 [Amendments]

PART 9Repeal and Coming into Force

Repeal

 [Repeal]

Coming into Force

Marginal note:Coming into force

 This Act comes into force or is deemed to have come into force on January 1, 1998 and applies, or is deemed to have applied, to all goods referred to in this Act imported on or after that day and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.

 
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