Customs Tariff (S.C. 1997, c. 36)

DIVISION 2Imposition of Customs Duties

General

Marginal note:Imposition of customs duty

• 20 (1) Unless otherwise indicated in Chapter 98 or 99 of the List of Tariff Provisions, in addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on all goods set out in the List of Tariff Provisions, at the time those goods are imported, and paid in accordance with the Customs Act, a customs duty at the rates set out in that List, the “F” Staging List or section 29 that are applicable to those goods.

• Marginal note:Value for duty of Canadian goods returned

  (2) For the purposes of section 44 of the Customs Act, the value for duty of goods that have been taken out of Canada and are subsequently returned to Canada is the value of the goods at the time of the subsequent return if

  • (a) the goods were repaired outside Canada;

  • (b) equipment was added to the goods outside Canada; or

  • (c) work was done outside Canada on the goods.

Marginal note:Definitions

21 The definitions in this section apply in sections 21.1 to 21.3.

beer

beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt)

bulk

bulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)

excise warehouse

excise warehouse has the same meaning as in section 2 of the Excise Act, 2001. (entrepôt d’accise)

excise warehouse licensee

excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001. (exploitant agréé d’entrepôt d’accise)

licensed user

licensed user has the same meaning as in section 2 of the Excise Act, 2001. (utilisateur agréé)

packaged

packaged has the same meaning as in section 2 of the Excise Act, 2001. (emballé)

specified premises

specified premises has the same meaning as in section 2 of the Excise Act, 2001. (local déterminé)

spirits

spirits means spirits, as defined in section 2 of the Excise Act, 2001,

• (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;

• (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or

• (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported. (spiritueux)

wine

wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin)

Marginal note:Additional duty on bulk spirits

• 21.1 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on bulk spirits, at the time they are imported, an additional duty equal to the duty that would be imposed on the spirits under section 122 of the Excise Act, 2001 if the spirits had been produced in Canada.

• Marginal note:Duty payable under Excise Act, 2001

  (2) The duty levied on bulk spirits shall be paid and collected under the Excise Act, 2001, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were duty imposed on the spirits under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.

• Marginal note:Limitation

  (3) Despite subsection (2) and the Excise Act, 2001, the person who is liable for duty imposed under subsection (1) in respect of bulk spirits that have not been released under the Customs Act is the person who is liable to pay duties under the Customs Act.

Marginal note:Additional duty on packaged spirits

• 21.2 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged spirits, at the time they are imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on them under section 122 or 123 of the Excise Act, 2001 if they had been produced and packaged in Canada.

• Marginal note:Additional duty on packaged wine

  (2) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged wine, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it had been packaged in Canada.

• Marginal note:Goods entered into warehouse or premises

  (3) If, immediately after being released under the Customs Act, packaged spirits or wine is entered into the excise warehouse of the excise warehouse licensee or the specified premises of the licensed user who imported the spirits or wine, the duty levied on the spirits or wine under subsection (1) or (2) shall be paid and collected under the Excise Act, 2001. Interest and penalties shall be imposed, calculated, paid and collected under the Excise Act, 2001 as if the duty were imposed under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.

Marginal note:Additional duty on beer

21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada.

Marginal note:Other duties

22 In addition to the duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on imported goods, at the time of their importation, and paid in accordance with the Customs Act, a duty comprised of any surtax or temporary duty imposed under Division 4 of this Part.

Special Classification

Marginal note:Goods of Chapter 99

23 Goods of Chapter 99 of the List of Tariff Provisions are entitled to the rate of customs duty set out for those goods in the column entitled “Most-Favoured-Nation Tariff” or “Preferential Tariff” in that Chapter, according to the tariff treatment applicable to their country of origin.

DIVISION 3Tariff Treatments

General

Marginal note:Conditions

• 24 (1) Unless otherwise provided in an order made under subsection (2) or otherwise specified in a tariff item, goods are entitled to a tariff treatment, other than the General Tariff, under this Act only if

  • (a) proof of origin of the goods is given in accordance with the Customs Act; and

  • (b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:

    • (i) paragraph 31(1)(a),

    • (ii) paragraph 34(1)(a),

    • (ii.1) paragraph 36.2(1)(a),

    • (iii) paragraph 38(1)(a),

    • (iv) paragraph 42(1)(a),

    • (v) subsection 45(7),

    • (vi) section 48,

    • (vii) subsection 49.01(8),

    • (viii) section 49.2,

    • (ix) subsection 49.5(8),

    • (x) subsection 49.6(8).

• Marginal note:Exemption

  (2) The Governor in Council may, on the recommendation of the Minister, by order, exempt goods entitled to a tariff treatment other than the General Tariff from any condition set out in subsection (1), on such conditions as may be specified in the order.

Marginal note:Most favourable tariff

25 If, under this Act, goods are entitled to both the Most-Favoured-Nation Tariff and another Tariff and the amount of customs duty imposed under the Most-Favoured-Nation Tariff is lower than the amount imposed under the other Tariff, the rate of customs duty under the Most-Favoured-Nation Tariff applies to those goods in lieu of the rate under the other Tariff.

Marginal note:Goods in transit

26 An order made under paragraph 31(1)(b), 34(1)(b), 38(1)(b) or 42(1)(b) may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time.

Marginal note:Abbreviations

27 The following abbreviations, as defined below, apply in the schedule.

AUT

AUT refers to the Australia Tariff. (TAU)

CCCT

CCCT refers to the Commonwealth Caribbean Countries Tariff. (TPAC)

CEUT

CEUT refers to the Canada–European Union Tariff. (TCUE)

CIAT

CIAT refers to the Canada–Israel Agreement Tariff. (TACI)

COLT

COLT refers to the Colombia Tariff. (TCOL)

CPAUT

CPAUT refers to the Comprehensive and Progressive Australia Tariff. (TAUGP)

CPBNT

CPBNT refers to the Comprehensive and Progressive Brunei Tariff. (TBNGP)

CPCLT

CPCLT refers to the Comprehensive and Progressive Chile Tariff. (TCLGP)

CPJPT

CPJPT refers to the Comprehensive and Progressive Japan Tariff. (TJPGP)

CPMXT

CPMXT refers to the Comprehensive and Progressive Mexico Tariff. (TMXGP)

CPMYT

CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. (TMYGP)

CPNZT

CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. (TNZGP)

CPPET

CPPET refers to the Comprehensive and Progressive Peru Tariff. (TPEGP)

CPSGT

CPSGT refers to the Comprehensive and Progressive Singapore Tariff. (TSGGP)

CPTPT

CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. (TPTGP)

CPVNT

CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. (TVNGP)

CRT

CRT refers to the Costa Rica Tariff. (TCR)

CT

CT refers to the Chile Tariff. (TC)

GPT

GPT refers to the General Preferential Tariff. (TPG)

GPTP

GPTP refers to the General Preferential Tariff Plus. (TPGP)

HNT

HNT refers to the Honduras Tariff. (THN)

IT

IT refers to the Iceland Tariff. (TI)

JT

JT refers to the Jordan Tariff. (TJ)

KRT

KRT refers to the Korea Tariff. (TKR)

LDCT

LDCT refers to the Least Developed Country Tariff. (TPMD)

MFN

MFN refers to the Most-Favoured-Nation Tariff. (NPF)

MXT

MXT refers to the Mexico Tariff. (TMX)

NT

NT refers to the Norway Tariff. (TN)

NZT

NZT refers to the New Zealand Tariff. (TNZ)

PAT

PAT refers to the Panama Tariff. (TPA)

PT

PT refers to the Peru Tariff. (TP)

SLT

SLT refers to the Switzerland–Liechtenstein Tariff. (TSL)

UAT

UAT refers to the Ukraine Tariff. (TUA)

UKT

UKT refers to the United Kingdom Tariff. (TUK)

UST

UST refers to the United States Tariff. (TÉU)