Customs Tariff (S.C. 1997, c. 36)

Short Title

Marginal note:Short title

1 This Act may be cited as the Customs Tariff.

PART 1Interpretation and General

Interpretation

Marginal note:Definitions

• 2 (1) The definitions in this subsection apply in this Act.

  Canada–Chile Free Trade Agreement

  Canada–Chile Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Chili)

  Canada–Colombia Free Trade Agreement

  Canada–Colombia Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act. (Accord de libre-échange Canada–Colombie)

  Canada — Costa Rica Free Trade Agreement

  Canada — Costa Rica Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (Accord de libre-échange Canada — Costa Rica)

  Canada–EFTA Free Trade Agreement

  Canada–EFTA Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Agreement Implementation Act. (Accord de libre-échange Canada–AELÉ)

  Canada–European Union Comprehensive Economic and Trade Agreement

  Canada–European Union Comprehensive Economic and Trade Agreement has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act. (Accord économique et commercial global entre le Canada et l’Union européenne)

  Canada–Honduras Free Trade Agreement

  Canada–Honduras Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Honduras)

  Canada–Israel Free Trade Agreement

  Canada–Israel Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Israël)

  Canada–Jordan Free Trade Agreement

  Canada–Jordan Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Jordanie)

  Canada–Korea Free Trade Agreement

  Canada–Korea Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Corée)

  Canada–Panama Free Trade Agreement

  Canada–Panama Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Panama)

  Canada–Peru Free Trade Agreement

  Canada–Peru Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act. (Accord de libre-échange Canada-Pérou)

  Canada–Ukraine Free Trade Agreement

  Canada–Ukraine Free Trade Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023. (Accord de libre-échange Canada–Ukraine)

  Canada–United Kingdom Trade Continuity Agreement

  Canada–United Kingdom Trade Continuity Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act. (Accord de continuité commerciale du Canada–Royaume-Uni)

  Canada–United States Free Trade Agreement

  Canada–United States Free Trade Agreement[Repealed, 2020, c. 1, s. 183]

  Canada–United States–Mexico Agreement

  Canada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act. (Accord Canada–États-Unis–Mexique)

  Chile

  Chile means the land, maritime, and air space under the sovereignty of Chile and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Chili)

  Colombia

  Colombia means the land territory, both continental and insular, the air space and the maritime areas over which the Republic of Colombia exercises sovereignty, or sovereign rights or jurisdiction, in accordance with its domestic law and international law. (Colombie)

  Comprehensive and Progressive Agreement for Trans-Pacific Partnership

  Comprehensive and Progressive Agreement for Trans-Pacific Partnership has the meaning assigned by the definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (Accord de partenariat transpacifique global et progressiste)

  Costa Rica

  Costa Rica means the territory and air space, and the maritime areas, including the seabed and subsoil adjacent to the outer limit of the territorial sea, over which it exercises, in accordance with international law and its domestic law, sovereign rights with respect to the natural resources of such areas; (Costa Rica)

  country

  country, unless the context otherwise requires, includes an external or dependent territory of a country and any other prescribed territory. (pays)

  CPTPP country

  CPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. (pays PTPGP)

  CPTPP tariff

  CPTPP tariff means any of the following tariff treatments:

  • (a) the Comprehensive and Progressive Trans-Pacific Partnership Tariff;

  • (b) the Comprehensive and Progressive Australia Tariff;

  • (c) the Comprehensive and Progressive Brunei Tariff;

  • (d) the Comprehensive and Progressive Chile Tariff;

  • (e) the Comprehensive and Progressive Japan Tariff;

  • (f) the Comprehensive and Progressive Malaysia Tariff;

  • (g) the Comprehensive and Progressive Mexico Tariff;

  • (h) the Comprehensive and Progressive New Zealand Tariff;

  • (i) the Comprehensive and Progressive Peru Tariff;

  • (j) the Comprehensive and Progressive Singapore Tariff; and

  • (k) the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP)

  CUKTCA beneficiary

  CUKTCA beneficiary means the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man, but excluding Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. (bénéficiaire de l’ACCCRU)

  customs duty

  customs duty, except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20. (droits de douane)

  EU country or other CETA beneficiary

  EU country or other CETA beneficiary has the meaning assigned by regulation. (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)

  final rate

  final rate means the rate of customs duty that applies after the application of all reductions provided for under this Act, other than reductions related to rounding or to the elimination of rates of less than two per cent. (taux final)

  for use in

  for use in, wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item. (devant servir dans ou devant servir à)

  free trade partner

  free trade partner means

  • (a) the United States;

  • (a.1) Mexico;

  • (b) Chile; or

  • (c) Israel or another CIFTA beneficiary. (partenaire de libre-échange)

  “F” Staging List

  “F” Staging List means the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule. (tableau des échelonnements)

  heading

  heading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a four-digit number and includes all subheadings or tariff items the first four digits of which correspond to that number. (position)

  Honduras

  Honduras means the land, maritime areas, and air space under the sovereignty of the Republic of Honduras and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Honduras)

  Iceland

  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. (Islande)

  imported from Israel or another CIFTA beneficiary

  imported from Israel or another CIFTA beneficiary has the meaning assigned by regulation. (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)

  initial rate

  initial rate means the rate of customs duty that applies before any reductions are made under this Act. (taux initial)

  Israel or another CIFTA beneficiary

  Israel or another CIFTA beneficiary has the meaning assigned by regulation. (Israël ou autre bénéficiaire de l’ALÉCI)

  Jordan

  Jordan means the land territory, the air space and the internal waters and territorial sea over which the Hashemite Kingdom of Jordan exercises sovereignty. (Jordanie)

  Korea

  Korea means the land, maritime areas and air space under the sovereignty of the Republic of Korea, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas, over which the Republic of Korea may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law. (Corée)

  Liechtenstein

  Liechtenstein means the land territory and air space of Liechtenstein. (Liechtenstein)

  List of Countries

  List of Countries means the List of Countries and Applicable Tariff Treatments set out in the schedule. (tableau des traitements tarifaires)

  List of Tariff Provisions

  List of Tariff Provisions means the List of Tariff Provisions set out in the schedule. (liste des dispositions tarifaires)

  Mexico

  Mexico has the meaning assigned by paragraph (b) of the definition territory in Section C of Chapter 1 of the Canada–United States–Mexico Agreement. (Mexique)

  Minister

  Minister means the Minister of Finance. (ministre)

  NAFTA country

  NAFTA country[Repealed, 2020, c. 1, s. 183]

  North American Free Trade Agreement

  North American Free Trade Agreement[Repealed, 2020, c. 1, s. 183]

  Norway

  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. (Norvège)

  Panama

  Panama means the land, maritime areas, and air space under the sovereignty of the Republic of Panama and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Panama)

  Peru

  Peru means the mainland territory, the islands, the maritime zones and the air space above them, over which the Republic of Peru exercises sovereignty, or sovereign rights and jurisdiction, in accordance with its domestic law and international law. (Pérou)

  prescribed

  prescribed means

  • (a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister of Public Safety and Emergency Preparedness; and

  • (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

  regulation

  regulation means a regulation made under this Act. (règlement)

  serious injury

  serious injury means, in relation to domestic producers of like or directly competitive goods, a significant overall impairment in the position of the domestic producers. (dommage grave)

  specific rate

  specific rate means a rate expressed in dollars or cents per unit of measure. (taux spécifique)

  specified rate

  specified rate means the rate of interest, expressed as a percentage per year, equal to six per cent per year plus the prescribed rate. (taux déterminé)

  subheading

  subheading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a six-digit number and includes all tariff items the first six digits of which correspond to that number. (sous-position)

  Switzerland

  Switzerland means the land territory and air space of Switzerland. (Suisse)

  tariff item

  tariff item means a description of goods in the List of Tariff Provisions and the rates of customs duty and the accompanying eight-digit number in that List and, if applicable, in the “F” Staging List. (numéro tarifaire)

  tariff rate quota

  tariff rate quota means a limitation on the quantity of goods that are entitled to a specified tariff treatment that may be imported in a specified period. (contingent tarifaire)

  threat of serious injury

  threat of serious injury means serious injury that, on the basis of facts, and not merely of allegation, conjecture or remote possibility, is clearly imminent. (menace de dommage grave)

  Ukraine

  Ukraine means

  • (a) the land territory, air space, internal waters and territorial sea of Ukraine;

  • (b) the exclusive economic zone of Ukraine; and

  • (c) the continental shelf of Ukraine. (Ukraine)

  UNCLOS

  UNCLOS[Repealed, 2024, c. 3, s. 34]

  United States

  United States means

  • (a) the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico;

  • (b) the foreign trade zones located in the United States and Puerto Rico; and

  • (c) any areas beyond the territorial sea of the United States within which the United States may exercise rights in respect of the seabed and subsoil and the natural resources thereof, in accordance with its domestic laws and international law. (États-Unis)

  World Trade Organization Agreement

  World Trade Organization Agreement has the same meaning as Agreement in subsection 2(1) of the World Trade Organization Agreement Implementation Act. (Accord sur l’Organisation mondiale du commerce)

• Marginal note:Territories

  (2) A territory prescribed by regulation for the purposes of the definition country in subsection (1) is not, by virtue of being so prescribed, recognized as a country for purposes other than this Act.