Budget Implementation Act, 2009 (S.C. 2009, c. 2)

Assented to 2009-03-12

SCHEDULE 4(Section 215)

Most-Favoured-Nation TariffPreferential Tariff
Tariff ItemDescription of GoodsInitial RateFinal RateInitial RateFinal Rate
9801.10-Conveyances and containers
9801.10.10---Conveyances,FreeFree (A)UST: FreeUST: Free (A)
 (a) on condition that:MT: FreeMT: Free (A)
  (i) in the case of vehicles, they are registered and MUST: FreeMUST: Free (A)
  licensed in a foreign country and operated in Canada CT: FreeCT: Free (A)
  with a vehicle licence issued by the appropriate CIAT: FreeCIAT: Free (A)
  provincial licensing authority; CRT: FreeCRT: Free (A)
  (ii) in the case of aircraft, they comply with the GPT: FreeGPT: Free (A)
  requirements of the Aeronautics Act and any LDCT: FreeLDCT: Free (A)
  regulations made thereunder; and CCCT: FreeCCCT: Free (A)
  (iii) in the case of vessels, they comply with the AUT: N/AAUT: N/A
  requirements of the Canada Shipping Act and NZT: N/ANZT: N/A
  Coasting Trade Act; and
 (b) on condition that the conveyances:
  (i) are owned or leased and imported by a person
  whose domicile is in a foreign country;
  (ii) leave from and return to the foreign country in
  the normal course of operation;
  (iii) are controlled from the foreign country; and
  (iv) are exported within 30 days of the date of their
  importation or for an additional period not
  exceeding 24 months where a customs officer is
  satisfied that the exportation of the conveyances is
  delayed because:
   (A) of adverse weather conditions;
   (B) the conveyances are being equipped,
   reconditioned, reconstructed, refurbished or
   repaired;
   (C) the conveyances have a major equipment
   breakdown;
   (D) the conveyances are detained under an order
   of a Canadian court, or under an Act of
   Parliament or the legislature of a province or any
   regulation made thereunder; or
   (E) the delivery of the goods to be loaded on or
   in the conveyances is delayed.
 The conveyances provided for in this tariff item may
 engage in the transportation of goods from one point
 in Canada to another point in Canada where:
 (a) that transportation is incidental to the
 international traffic of the goods;
 (b) the transportation does not occur outside the
 territorial limits of Canada; and
 (c) the conveyance has not entered Canada for the
 purpose of an in-transit movement through Canada to
 a point outside of Canada
9801.10.20---Containers, on condition that:FreeFree (A)UST: FreeUST: Free (A)
 (a) the ancillary equipment for the containers does MT: FreeMT: Free (A)
 not include vehicles, accessories, spare parts of MUST: FreeMUST: Free (A)
 vehicles or packaging, and CT: FreeCT: Free (A)
 (b) the containers: CIAT: FreeCIAT: Free (A)
  (i) are fully or partially enclosed to constitute a CRT: FreeCRT: Free (A)
  compartment intended for containing goods; GPT: FreeGPT: Free (A)
  (ii) are of a permanent character and suitable for LDCT: FreeLDCT: Free (A)
  repeated use; CCCT: FreeCCCT: Free (A)
  (iii) are designed to carry goods by one or more AUT: N/AAUT: N/A
  modes of transport without requiring intermediate NZT: N/ANZT: N/A
  reloading; and
  (iv) are 6.1 m or more in length or have an internal
  volume of 14 m3 or more;
  (v) leave from and return to a foreign country in the
  normal course of operation; and
  (vi) are exported within 30 days of the date of their
  importation or for an additional period not
  exceeding 24 months where a customs officer is
  satisfied that the exportation of the containers is
  delayed because:
   (A) of adverse weather conditions;
   (B) the containers are being equipped,
   reconditioned, reconstructed, refurbished or
   repaired;
   (C) the containers have a major equipment
   breakdown;
   (D) the containers are detained under an order of
   a Canadian court, or under an Act of Parliament
   or the legislature of a province or any regulation
   made thereunder; or
   (E) the delivery of the goods to be loaded in the
   containers is delayed.
 The containers provided for in this tariff item may
 engage in the transportation of goods from one point
 in Canada to another point in Canada where:
 (a) that transportation is incidental to the
 international traffic of the goods;
 (b) the transportation does not occur outside the
 territorial limits of Canada; and
 (c) the container has not entered Canada for the
 purpose of an in-transit movement through Canada to
 a point outside of Canada
 
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