Canada–EFTA Free Trade Agreement Implementation Act (S.C. 2009, c. 6)
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Assented to 2009-04-29
PART 2RELATED AND CONSEQUENTIAL AMENDMENTS
R.S., c. 1 (2nd Supp.)Customs Act
25. Section 42.3 of the Act is amended by adding the following after subsection (4):
Marginal note:Effect of detrimental reliance under CEFTA
(5) If an exporter of goods from an EFTA state demonstrates, to the satisfaction of the Minister, that it has relied, in good faith and to its detriment, on a ruling made by the Agency or the customs administration of an EFTA state with respect to the tariff classification or value of a non-originating material used in the production of goods, a redetermination of origin by the Agency in respect of goods for which preferential tariff treatment under CEFTA is claimed shall apply only to importations of the goods made after the date of the redetermination.
Marginal note:2001, c. 28, s. 28; 2004, c. 16, s. 6(F)
26. Paragraph 43.1(1)(b) of the Act is replaced by the following:
(b) in the case of goods exported from a NAFTA country, from Chile, from Costa Rica or from an EFTA state, any other matter concerning those goods that is set out in paragraph 1 of Article 509 of NAFTA, in paragraph 1 of Article E-09 of CCFTA, in paragraph 1 of Article V.9 or paragraph 10 of Article IX.2 of CCRFTA or in Article 28(2) of Annex C of CEFTA, as the case may be; and
27. Paragraph 74(1)(c.11) of the Act is replaced by the following:
(c.11) the goods were imported from Costa Rica, from an EFTA state or from Israel or another CIFTA beneficiary but no claim for preferential tariff treatment under CCRFTA, CEFTA or CIFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);
28. The Act is amended by adding the following after section 97.2:
Marginal note:Verification of origin on behalf of an EFTA state
97.201 (1) The customs administration of an EFTA state to which goods were exported may request in writing that the Agency conduct a verification and provide an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA.
Marginal note:Methods of verification
(2) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1)
(a) by entering any prescribed premises or place at any reasonable time; or
(b) in any other prescribed manner.
Marginal note:Statement of origin
(3) On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall
(a) provide, in the prescribed manner, the customs administration of an EFTA state referred to in subsection (1) with the opinion requested under that subsection and any relevant supporting documents that may be requested by that customs administration; and
(b) determine whether the goods are originating within the meaning of Annex C of CEFTA.
Marginal note:Notice requirement
(4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.
Marginal note:Determination treated as re-determination
(5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).
29. Section 164 of the Act is amended by adding the following after subsection (1.3):
Marginal note:Regulations: CEFTA
(1.4) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and administration of Chapter II and Annex C of CEFTA and any other matters that may be agreed on from time to time by the parties to CEFTA.
1997, c. 36Customs Tariff
30. Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
“Canada–EFTA Free Trade Agreement”
« Accord de libre-échange Canada–AELÉ »
“Canada–EFTA Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Agreement Implementation Act.
“Iceland”
« Islande »
“Iceland” means
(a) the land territory, air space, internal waters and territorial sea of Iceland; and
(b) the exclusive economic zone and continental shelf of Iceland.
“Liechtenstein”
« Liechtenstein »
“Liechtenstein” means the land territory and air space of Liechtenstein.
“Norway”
« Norvège »
“Norway” means
(a) the land territory, air space, internal waters and territorial sea of Norway; and
(b) the exclusive economic zone and continental shelf of Norway.
“Switzerland”
« Suisse »
“Switzerland” means the land territory and air space of Switzerland.
Marginal note:2001, c. 28, s. 32
31. Section 5 of the Act is replaced by the following:
Marginal note:Goods imported from an EFTA state, a NAFTA country, Chile or Costa Rica
5. 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) a NAFTA country;
(b) Chile;
(c) Costa Rica;
(d) Iceland;
(e) Liechtenstein;
(f) Norway; or
(g) Switzerland.
Marginal note:2001, c. 28, s. 36
32. Section 27 of the Act is replaced by the following:
Marginal note:Abbreviations
27. For the purposes of the List of Tariff Provisions and the “F” Staging List, the abbreviations “UST”, “MT”, “MUST”, “CT”, “CRT”, “CIAT”, “GPT”, “LDCT”, “CCCT”, “AUT”, “NZT”, “IT”, “NT” and “SLT” refer, respectively, to “United States Tariff”, “Mexico Tariff”, “Mexico–United States Tariff”, “Chile Tariff”, “Costa Rica Tariff”, “Canada–Israel Agreement Tariff”, “General Preferential Tariff”, “Least Developed Country Tariff”, “Commonwealth Caribbean Countries Tariff”, “Australia Tariff”, “New Zealand Tariff”, “Iceland Tariff”, “Norway Tariff” and “Switzerland–Liechtenstein Tariff”.
33. The Act is amended by adding the following after section 52:
Iceland Tariff
Marginal note:Application of IT
52.1 (1) Subject to section 24, goods that are entitled to the Iceland Tariff are entitled to the Iceland Tariff rates of customs duty.
Marginal note:“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the final rate.
Marginal note:“F” staging for IT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for IT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Marginal note:Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Marginal note:Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Norway Tariff
Marginal note:Application of NT
52.2 (1) Subject to section 24, goods that are entitled to the Norway Tariff are entitled to the Norway Tariff rates of customs duty.
Marginal note:“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the final rate.
Marginal note:“F” staging for NT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for NT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Marginal note:Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Marginal note:Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Switzerland–Liechtenstein Tariff
Marginal note:Application of SLT
52.3 (1) Subject to section 24, goods that are entitled to the Switzerland–Liechtenstein Tariff are entitled to the Switzerland–Liechtenstein Tariff rates of customs duty.
Marginal note:“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the final rate.
Marginal note:“F” staging for SLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for SLT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Marginal note:Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Marginal note:Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
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