Customs Tariff (S.C. 1997, c. 36)

Marginal note:Regulations

133 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations

• (a) prescribing, for the purposes of section 101,

  • (i) the period after the exportation of goods within which the goods must be returned to Canada, and

  • (ii) what constitutes satisfactory evidence of exportation of the goods;

• (b) defining the expressions baggage, conveyance, former resident, incidental to the international traffic of the goods, resident, temporarily and temporary resident for the purposes of a tariff item of Chapter 98 of the List of Tariff Provisions;

• (c) for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods may be imported;

• (d) for the purposes of tariff item No. 9802.00.00,

  • (i) prescribing conditions under which conveyances may be imported,

  • (ii) limiting the length of time that any imported conveyance may remain in Canada and the use that may be made of the conveyance while it remains in Canada, and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,

  • (iii) excluding any class of conveyance from classification under that tariff item, and

  • (iv) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported conveyances and limit the amount and type of security that may be required;

• (e) for the purposes of tariff item No. 9803.00.00,

  • (i) prescribing conditions under which goods or conveyances may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to establish such conditions in specified circumstances,

  • (ii) limiting the quantity of any class of goods that may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to increase those limits in specified circumstances,

  • (iii) limiting the length of time that imported goods or conveyances may remain in Canada and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,

  • (iv) excluding any class of goods or conveyances from classification under that tariff item, and

  • (v) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported goods or conveyances and limit the amount and type of security that may be required;

• (f) for the purposes of heading No. 98.04 or of tariff item No. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported;

• (g) for the purposes of tariff item No. 9805.00.00,

  • (i) exempting goods or classes of goods imported by any class of persons referred to in that tariff item from any of its requirements relating to the period during which goods must be owned, possessed or used abroad, and

  • (ii) substituting less exigent requirements relating to the period during which goods or classes of goods of that tariff item must be owned, possessed or used abroad by any class of persons referred to in that tariff item;

• (h) for the purposes of tariff item No. 9807.00.00,

  • (i) defining the word settler,

  • (ii) exempting goods or classes of goods imported by any classes of persons referred to in that tariff item from any of its requirements relating to ownership, possession or use, and

  • (iii) substituting less exigent requirements relating to the ownership, possession or use of goods or classes of goods of that tariff item;

• (i) for the purposes of tariff item No. 9897.00.00,

  • (i) defining the expressions issue, periodical and special edition,

  • (ii) prescribing conditions under which an issue of a periodical will be found to be an issue of a special edition that contained an advertisement that was primarily directed to a market in Canada and that did not appear in identical form in all editions of that issue of a periodical that were distributed in the country of origin, and

  • (iii) prescribing conditions under which an issue of a periodical will be found to be an issue more than five per cent of the advertising space in which consisted of space used for advertisements that indicated specific sources of availability in Canada, or specific conditions relating to the sale or provision in Canada, of any goods or services;

• (j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:

  • an EU country or other CETA beneficiary
  • Chile
  • Colombia
  • Costa Rica
  • CPTPP country
  • CUKTCA beneficiary
  • Honduras
  • Iceland
  • Israel or another CIFTA beneficiary
  • Jordan
  • Korea
  • Liechtenstein
  • Mexico
  • Norway
  • Panama
  • Peru
  • Switzerland
  • United States

• (j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:

  • an EU country or other CETA beneficiary
  • Chile
  • Colombia
  • Costa Rica
  • CPTPP country
  • CUKTCA beneficiary
  • Honduras
  • Israel or another CIFTA beneficiary
  • Jordan
  • Korea
  • Mexico
  • Panama
  • Peru
  • United States

• (k) for the purposes of tariff item No. 9993.00.00,

  • (i) extending any period that the goods imported under that tariff item may remain in Canada, if it is impracticable or impossible for the importer to export the goods,

  • (ii) setting out the conditions under which the requirement for security or for prescribed documents may be waived, and

  • (iii) prescribing the form, nature and conditions of any security satisfactory to the Minister of Public Safety and Emergency Preparedness; and

• (l) prescribing any other thing that is to be prescribed for the purposes of a tariff item referred to in this section.

Marginal note:Other orders

• 134 (1) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 2(c) of Chapter 7 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 2(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.

• Marginal note:Other orders

  (2) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 3(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.

Marginal note:Exempt goods

• 135 (1) An order made under subsection 134(1) or (2) does not apply to goods that

  • (a) before the order comes into force, a person purchased for importation through a customs office in a region or part of Canada specified in the order in the expectation in good faith that the “Free” rate of customs duty set out in a tariff item suspended by the order would apply to the goods; and

  • (b) at the time the order comes into force, were in transit to the purchaser in Canada.

• Marginal note:Exempt from SIA

  (2) An order referred to in subsection 134(1) or (2) is deemed not to be a regulation within the meaning of the Statutory Instruments Act.

PART 5Prohibited Goods

Marginal note:Prohibited imports

• 136 (1) The importation of goods of tariff item No. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited.

• Marginal note:Subsection 10(1) does not apply

  (2) Subsection 10(1) does not apply in respect of goods referred to in subsection (1).

PART 6Transitional Provisions

Marginal note:Definition of former Act

137 In sections 140 and 143 to 146, former Act means the Customs Tariff as it read immediately before the coming into force of section 214.

138 [Repealed, 2011, c. 24, s. 135]

139 [Repealed, 2011, c. 24, s. 135]

Marginal note:References to former tariff items and codes

• 140 (1) Subject to subsection (2), if a tariff item or code or portion of a tariff item or code of the former Act is referred to in an Act of Parliament, or in a regulation or order made thereunder, the reference to that tariff item, code or portion shall, unless the context requires otherwise, be construed as a reference to the tariff item or portion of a tariff item of this Act referring to goods that correspond most closely to goods referred to in the tariff item, code or portion of a tariff item or code of the former Act.

• Marginal note:Exception

  (2) A reference in a provision of an Act of Parliament other than this Act, or of an order or regulation made under an Act of Parliament, to a heading, subheading, tariff item or code, or portion of a heading, subheading, tariff item or code, of the former Act or to a note to a chapter of Schedule I to the former Act shall, for any purpose relating to a duty or tax under the Excise Act or the Excise Tax Act or for any purpose relating to an additional duty under section 21 of this Act, be read as a reference to that heading, subheading, tariff item, code, portion or note as it read immediately before the day on which this section comes into force.

141 [Repealed, 2011, c. 24, s. 136]

142 [Repealed, 2011, c. 24, s. 136]

Marginal note:Continuation of regulations and orders

143 If goods were accounted for under section 32 of the Customs Act before the day on which this section comes into force and were subject to the former Act, the Customs Act or any other Act of Parliament, or to any regulation or order made thereunder, those Acts, regulations or orders continue to apply to those goods after the coming into force of this section.

Marginal note:Bonded warehouse licences continued

144 Licences issued under section 81 of the former Act and in effect on the day on which section 91 of this Act comes into force continue to have effect under that section on and after that day.

Marginal note:Security

145 Security held by the Minister of National Revenue to secure the payment of duties under subsection 81(4) of the former Act is continued as security for the purposes of subsection 91(4) of this Act on and after the day on which this section comes into force.

Marginal note:Certificates continued

146 Certificates issued under section 80.1 of the former Act and in effect on the day on which section 90 of this Act comes into force continue to have effect under that section on and after that day.

PART 7Related Amendments

147 to 191 [Amendments]

PART 8Consequential Amendments

192 to 212 [Amendments]

PART 9Repeal and Coming into Force

Repeal

213 [Repeal]

Coming into Force

Marginal note:Coming into force

214 This Act comes into force or is deemed to have come into force on January 1, 1998 and applies, or is deemed to have applied, to all goods referred to in this Act imported on or after that day and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.