Customs Tariff (S.C. 1997, c. 36)

Act current to 2015-04-27 and last amended on 2015-02-26. Previous Versions

PART 3DUTIES RELIEF

Interpretation

Marginal note:Definitions

 The definitions in this section apply in this Part.

“customs duties”

« droits de douane »

“customs duties”, other than for the purposes of sections 95 and 96, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2.

“duties”

« droits »

“duties”, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act  or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax.

“excise taxes”

« taxes d’accise »

“excise taxes” means the taxes imposed under the Excise Tax Act other than the goods and services tax.

“goods and services tax”

« taxe sur les produits et services »

“goods and services tax” means the tax imposed under Part IX of the Excise Tax Act.

“process”

« transformation »

“process”, in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods.

  • 1997, c. 36, s. 80;
  • 2001, c. 28, s. 41;
  • 2002, c. 19, ss. 8, 19, c. 22, s. 347;
  • 2011, c. 24, s. 130.
Marginal note:Part binds Her Majesty

 This Part is binding on Her Majesty in right of Canada or of a province.

Division 1Reduction of Rates of Customs Duty

Marginal note:Amendment of List of Tariff Provisions and the “F” Staging List
  •  (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List in respect of goods used in the production of other goods or the provision of services, subject to any conditions and for any period that may be set out in the order.

  • Marginal note:Repeal or amendment

    (2) At any time before the expiration of an order made under subsection (1), the Governor in Council may, on the recommendation of the Minister, by subsequent order, repeal or amend the order subject to any conditions and for any period that may be set out in the subsequent order.

  • Marginal note:Maximum rate

    (3) A rate specified in an order made under subsection (1) or (2) may not exceed the rate of customs duty that would have been set out in the List of Tariff Provisions or in the “F” Staging List in respect of those goods if no order were made under this section.

  • Marginal note:Retroactivity

    (4) An order made under subsection (1) or (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.

  • Marginal note:Exception

    (5) An order made under subsection (2) that increases a rate of customs duty may not have effect in respect of a period before the date the order is published in the Canada Gazette.

  • Marginal note:Regulations

    (6) The Governor in Council may, on the recommendation of the Minister, make regulations for carrying out the purposes of this section.