Imports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order (SOR/98-420)

Interpretation

1 The definitions in this section apply in this Order.

apparel

apparel means the following goods in the List of Tariff Provisions that are both cut or knit to shape and are sewn or otherwise assembled in Mexico or the United States from fabric or yarn produced or obtained outside the free trade area:

• (a) goods referred to in Chapters 61 and 62; and

• (b) goods referred to in heading 96.19 of textiles other than of wadding. (vêtements)

fabric and made-up goods

fabric and made-up goods means

• (a) cotton or man-made fibre fabric and cotton or man-made fibre made-up textile goods referred to in Chapters 52 to 55 of the List of Tariff Provisions, other than goods containing 36% or more by weight of wool or fine animal hair, and in Chapters 58, 60 and 63 of the List of Tariff Provisions, that are woven or knitted in Mexico or the United States from yarn produced or obtained outside the free trade area, that are woven or knitted in Mexico or the United States from yarn produced in the free trade area from fibre produced or obtained outside the free trade area, or that are knitted in Mexico or the United States from yarn spun in the free trade area from fibre produced or obtained outside the free trade area; or

• (b) goods of subheading 9404.90 that are finished and cut and sewn or otherwise assembled from fabrics referred to in any of subheadings 5208.11 to 5208.29, 5209.11 to 5209.29, 5210.11 to 5210.29, 5211.11 to 5211.20, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11 to 5513.19, 5514.11 to 5514.19, 5516.11, 5516.21, 5516.31, 5516.41 and 5516.91 that are produced or obtained outside the free trade area. (tissus et articles confectionnés)

free trade area

free trade area means the area comprising Canada, Mexico and the United States. (zone de libre-échange)

spun yarn

spun yarn means cotton or man-made fibre yarns referred to in any of headings 52.05 to 52.07 and 55.09 to 55.11 that are spun in Mexico or the United States from fibre referred to in any of headings 52.01 to 52.03 and 55.01 to 55.07 that is produced or obtained outside the free trade area and, for imports from the United States, also includes goods of heading 56.05 that are formed in the United States from fibres that are obtained outside the free trade area. (filés)

Remission of Customs Duty

2 Subject to section 3, remission is granted of the customs duty paid or payable at the Most-Favoured-Nation Tariff rates of customs duty on apparel, fabric and made-up goods and spun yarn imported from the United States or Mexico.

Conditions

• 3 (1) The remission granted under section 2 applies only to an amount not exceeding the annual quantitative limits for each of the goods referred to in that section that are set out in Appendices 1 to 3 of Annex 6–A to Chapter 6 of the Canada–United States–Mexico Agreement.

• (2) Remission under section 2 is granted on the condition that the importer or owner of the goods provides to a customs officer, at the request of the officer,

  • (a) at the time that the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act or are the subject of an application for a refund of the customs duty, a certificate issued under the Export and Import Permits Act and the Import Certificate Regulations, identifying the quantity available for purposes of remission or refund under Annex 6–A to Chapter 6 of the Canada–United States–Mexico Agreement;

  • (b) at the time that the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act or are the subject of an application for a refund of the customs duty, a written declaration, in English or French, indicating that the certification referred to in subparagraph (c)(i) is in the possession of the importer or owner; and

  • (c) at the time that the goods are released, or at any other time after the importer or owner provides the declaration referred to in paragraph (b),

    • (i) a certification of the exporter, in English, French or Spanish, in the form set out in the schedule, accompanied by a copy of the applicable invoice or sales agreement, and

    • (ii) if the certification is in Spanish, an English or French translation of the certification.

Coming into Force

4 This Order comes into force on August 26, 1998.