Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act (S.C. 2017, c. 6)
Full Document:
Assented to 2017-05-16
PART 2Related Amendments (continued)
1997, c. 36Customs Tariff (continued)
99 Section 87 of the Act is amended by adding the following after subsection (4):
Marginal note:Goods of tariff item No. 9971.00.00 — EU
(5) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Canada–European Union Tariff is the value of the repairs or alterations made to those goods in an EU country or other CETA beneficiary.
Marginal note:Limitation
(6) Subsection (5) ceases to have effect on January 1 of the seventh year after the year in which this subsection comes into force.
100 The portion of subsection 89(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Relief
89 (1) Subject to subsection (2), sections 95 and 98.1 and any regulations made under section 99, if an application for relief is made within the prescribed time, in accordance with subsection (4), by a person of a prescribed class, relief may be granted from the payment of duties that would but for this section be payable in respect of imported goods that are
Marginal note:2002, c. 19, s. 21(4)
101 (1) The portion of subsection 94(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Definition of customs duties
94 (1) In sections 95, 96 and 98.1, customs duties means customs duties imposed under Part 2, other than
Marginal note:2002, c. 22, s. 351
(2) Subsection 94(2) of the Act is replaced by the following:
Marginal note:For greater certainty
(2) For greater certainty, in sections 95, 96 and 98.1, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
102 The Act is amended by adding the following after section 98:
Marginal note:Repayment of relief — EU
98.1 (1) If relief is granted under section 89 in respect of goods used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported, on or after the third anniversary of the day on which section 49.8 comes into force, to an EU country or other CETA beneficiary and that benefit, when imported into that country, from a preferential tariff under the Canada–European Union Comprehensive Economic Trade Agreement,
(a) the person who exported the other goods shall, within 60 days after exporting them, report their exportation in the prescribed manner to an officer at a customs office and pay an amount equal to the portion of the duties relieved under section 89 that are customs duties; and
(b) subject to subsection (4) but despite any other provision of this Part, the person and any other person who was granted that relief are, from the time the other goods are exported, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount referred to in paragraph (a).
Marginal note:Debt to Her Majesty
(2) While it remains unpaid, the amount referred to in subsection (1) is a debt owing to Her Majesty in right of Canada under the Customs Act.
Marginal note:No refund or drawback
(3) No refund or drawback may be granted under section 113 for customs duties paid in respect of goods for which relief of all or a portion of the duties could have been, but was not, granted under section 89, if
(a) the goods are used as materials, or identical, equivalent or similar substitutes for those goods are used as materials, in the production of other goods; and
(b) those other goods are exported, on or after the third anniversary of the day on which section 49.8 comes into force, to an EU country or other CETA beneficiary and benefit, when imported into that country, from a preferential tariff under the Canada–European Union Comprehensive Economic Trade Agreement.
Marginal note:Exceptions
(4) Subsections (1) and (3) do not apply to
(a) imported goods that originate in an EU country or other CETA beneficiary that are used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to an EU country or other CETA beneficiary;
(b) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been
(c) any other imported goods or any imported goods used as materials, or any class of such goods, that may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the other parties to the Canada–European Union Comprehensive Economic and Trade Agreement.
Marginal note:Definition of materials
(5) In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.
103 The portion of subsection 107(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Effect of relief
107 (1) Subject to sections 95 and 98.1, if relief is granted under section 89, 92, 101 or 106 from the payment of the whole or a portion of duties,
104 The portion of subsection 113(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Refund or drawback
113 (1) Subject to subsection (2), sections 96 and 98.1 and any regulations made under subsection (4), a refund or drawback shall be granted of all or a portion of duties if
105 Section 123 of the Act is amended by adding the following after subsection (7):
Marginal note:Interest on the payment of relief for CETA
(8) A person who is liable under subsection 98.1(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after on which the day the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.
106 (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “an EU country or other CETA beneficiary” in the list of countries.
(2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “an EU country or other CETA beneficiary” in the list of countries.
107 (1) The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended
(a) by striking out the references to “Antilles, Netherlands”, “North Africa, Spanish” and “West Indies, French” in the column “Country Name”;
(b) by striking out, in the column “MFN”, the symbol “X” opposite the reference to the countries listed in paragraph (a); and
(c) by striking out, in the column “GPT”, the symbol “X” opposite the reference to “North Africa, Spanish”.
(2) The List of Countries and Applicable Tariff Treatments set out in the schedule to the English version of the Act is amended
(a) by striking out the reference to “Southern and Antarctic Territories French” in the column “Country Name” and the symbol “X” under the columns “MFN” and “GPT” opposite the reference to that country; and
(b) by adding, in alphabetical order, a reference to “French Southern and Antarctic Territories” in the column “Country Name” and the symbol “X” in the columns “MFN” and “GPT” opposite the reference to that country.
(3) The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended
(a) by adding, in alphabetical order, in the column “Country Name”, the following:
- Aruba
- Bonaire, Sint Eustatius and Saba
- Canary Islands
- Ceuta and Melilla
- Curaçao
- Faroe Islands
- French Guiana
- Greenland
- Guadeloupe
- Martinique
- Mayotte
- Réunion
- Saint Barthélemy
- Saint Martin
- Saint Pierre and Miquelon
- Sint Maarten
- South Georgia and the South Sandwich Islands
- Wallis and Futuna
(b) by adding, in the column “MFN”, the symbol “X” opposite the references to those entries added under paragraph (a);
(c) by adding, in the column “GPT”, the symbol “X” opposite the references to “Canary Islands” and “Ceuta and Melilla”.
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