SOR/98-32199712

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CUSTOMS TARIFFRegulations Respecting the Customs Duty Payable on Woollen Fabrics Originating in Commonwealth CountriesP.C.1997-2003  199712

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His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 17(2) and paragraph 132(1)(c) of the Customs Tariffa, hereby makes the annexed Regulations Respecting the Customs Duty Payable on Woollen Fabrics Originating in Commonwealth Countries.aS.C. 1997, c. 36Interpretation

1The definitions in this section apply in these Regulations.British country means the United Kingdom of Great Britain and Northern Ireland, any British colony, possession or protectorate, or any territory under British trusteeship. (pays britannique)Commonwealth country means a country listed in the schedule. (pays du Commonwealth)

Application

2These Regulations apply in respect of the rate of customs duty set under paragraph 1(b) of Supplementary Note 1 to Section XI of the List of Tariff Provisions to woollen fabrics imported from Commonwealth countries.

Terms and Conditions

3(1)Goods imported under tariff item Nos. 5111.11.90, 5111.20.18, 5111.20.91, 5111.30.18, 5111.30.91, 5111.90.28, 5111.90.91, 5112.11.90, 5112.19.91, 5112.20.91, 5112.30.91, 5112.90.91 and 5803.90.19 from Commonwealth countries are eligible for the rate of customs duty set under paragraph 1(b) of Supplementary Note 1 to Section XI of the List of Tariff Provisions on condition that(a)not less than 50% of the cost of the production of the goods was incurred by the industries of one or more Commonwealth countries or the industry of Canada;(b)the goods were finished in a Commonwealth country in the form in which they were imported into Canada;(c)proof of origin of the goods is given in accordance with the Customs Act; and(d)subject to section 4, the goods are shipped directly to Canada, with or without transhipment, from a Commonwealth country.(2)In calculating the cost of production for the purpose of paragraph (1)(a), the costs of the following shall not be included:(a)outside packing and expenses related to it, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption;(b)gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the article in its finished manufactured condition;(c)royalties;(d)customs or excise duty or tax paid or payable on imported materials;(e)carriage, insurance and other charges incurred to transfer the goods from the place of production or manufacture in the country of origin to the port of shipment; and(f)any other costs or charges incurred or likely to be incurred after the completion of the manufacture of the goods.SOR/98-325, s. 1

4Notwithstanding paragraph 3(1)(d), goods that originate in Lesotho, Botswana or Swaziland are deemed to be shipped directly to Canada from the country in which they originate if they are shipped directly on a through bill of lading from South Africa to a consignee in Canada with or without transhipment.SOR/98-325, s. 2

5[Repealed, SOR/98-325, s. 3]

Coming into Force

6These Regulations come into force on January 1, 1998.

SCHEDULE(Section 1)List of Commonwealth CountriesAnguillaAntigua and BarbudaAscensionAustraliaBahamasBangladeshBarbadosBelizeBermudaBotswanaBritish Indian Ocean TerritoryBrunei DarussalamCayman IslandsChristmas IslandCocos (Keeling) IslandsCook IslandsCyprusDominicaFalkland IslandsFijiGambiaGhanaGibraltarGrenadaGuyanaIndiaJamaicaKenyaKiribatiLesothoMalawiMalaysiaMaldivesMaltaMauritiusMontserratNamibiaNauruNew ZealandNigeriaNorfolk IslandPakistanPapua New GuineaPitcairnSt. Kitts and NevisSt. Helena and DependenciesSt. LuciaSt. Vincent and the GrenadinesSamoa, WesternSeychellesSierra LeoneSingaporeSolomon IslandsSri LankaSwazilandTanzania, United Republic ofTokelau IslandsTongaTrinidad and TobagoTristan Da CunhaTurks and Caicos IslandsTuvaluUgandaVanuatuVirgin Islands, BritishZambiaZimbabwe