Customs Tariff (S.C. 1997, c. 36)

47 [Repealed, 2011, c. 24, s. 121]

Marginal note:Extension of Chile Tariff

48 Notwithstanding any other provision of this Act and for the purpose of giving effect to Appendix 5.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Chile Tariff to any imported goods under such conditions as are specified in the order.

49 [Repealed, 2011, c. 24, s. 122]

Colombia Tariff

Marginal note:Application of COLT

• 49.01 (1) Subject to section 24, goods that originate in Colombia are entitled to the Colombia Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for COLT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for COLT

  (4) If “S1”, “S2” or “S3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “S1” is set out,

    • (i) effective on the coming into force of this subsection, to two thirds of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”;

  • (b) if “S2” is set out,

    • (i) effective on the coming into force of this subsection, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate,

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to the final rate of “Free”; and

  • (c) if “S3” is set out,

    • (i) effective on the coming into force of this subsection, to sixteen seventeenths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to fifteen seventeenths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to fourteen seventeenths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to thirteen seventeenths of the initial rate,

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to twelve seventeenths of the initial rate,

    • (vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to eleven seventeenths of the initial rate,

    • (vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to ten seventeenths of the initial rate,

    • (viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to nine seventeenths of the initial rate,

    • (ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to eight seventeenths of the initial rate,

    • (x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to seven seventeenths of the initial rate,

    • (xi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to six seventeenths of the initial rate,

    • (xii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to five seventeenths of the initial rate,

    • (xiii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to four seventeenths of the initial rate,

    • (xiv) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to three seventeenths of the initial rate,

    • (xv) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to two seventeenths of the initial rate,

    • (xvi) effective on January 1 of the year that is 15 years after the year of the coming into force of this subsection, to one seventeenth of the initial rate, and

    • (xvii) effective on January 1 of the year that is 16 years after the year of the coming into force of this subsection, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

• Marginal note:Extension of Colombia Tariff

  (8) Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the Canada–Colombia Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Colombia Tariff to any imported goods subject to any condition that may be specified in the order.

Costa Rica Tariff

Marginal note:Application of CRT

• 49.1 (1) Subject to section 24, goods that originate in Costa Rica are entitled to the Costa Rica Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CRT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:“M” Staging for CRT

  (4) If “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced to a final rate of “Free” when the Minister is satisfied that Costa Rica has eliminated all business income tax exemptions and other export subsidies in respect of goods produced wholly or partially within a geographic area, as defined in subsection 16(2.1).

• Marginal note:Staging for CRT

  (5) If “N”, “O” or “P” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “N” is set out,

    • (i) effective on the coming into force of this subsection, to four fifths of the initial rate,

    • (ii) effective on January 1, 2003, to three fifths of the initial rate,

    • (iii) effective on January 1, 2004, to two fifths of the initial rate,

    • (iv) effective on January 1, 2005, to one fifth of the initial rate, and

    • (v) effective on January 1, 2006, to the final rate of “Free”;

  • (b) if “O” is set out,

    • (i) effective on the coming into force of this subsection, to seven eighths of the initial rate,

    • (ii) effective on January 1, 2003, to six eighths of the initial rate,

    • (iii) effective on January 1, 2004, to five eighths of the initial rate,

    • (iv) effective on January 1, 2005, to four eighths of the initial rate,

    • (v) effective on January 1, 2006, to three eighths of the initial rate,

    • (vi) effective on January 1, 2007, to two eighths of the initial rate,

    • (vii) effective on January 1, 2008, to one eighth of the initial rate, and

    • (viii) effective on January 1, 2009, to the final rate of “Free”; and

  • (c) if “P” is set out,

    • (i) effective on January 1, 2003, to eight ninths of the initial rate,

    • (ii) effective on January 1, 2004, to seven ninths of the initial rate,

    • (iii) effective on January 1, 2005, to six ninths of the initial rate,

    • (iv) effective on January 1, 2006, to five ninths of the initial rate,

    • (v) effective on January 1, 2007, to four ninths of the initial rate,

    • (vi) effective on January 1, 2008, to three ninths of the initial rate,

    • (vii) effective on January 1, 2009, to two ninths of the initial rate,

    • (viii) effective on January 1, 2010, to one ninth of the initial rate, and

    • (ix) effective on January 1, 2011, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (6) If a reduction under subsection (3) or (5) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (7) If a reduction under subsection (3) or (5) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (8) If a reduction under subsection (3) or (5) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of Costa Rica Tariff

49.2 Notwithstanding any other provision of this Act and for the purpose of giving effect to Appendix III.1.6.1 of Annex III.1 of the Canada — Costa Rica Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Costa Rica Tariff to any imported goods under such conditions as are specified in the order.

49.3 [Repealed, 2011, c. 24, s. 123]

Marginal note:Reduction of rate: “M” Staging

49.4 The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List to reduce, subject to the conditions specified in the order, the initial rate for goods of a tariff item entitled to the Costa Rica Tariff in respect of which “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in that tariff item.

Panama Tariff

Marginal note:Application of PAT

• 49.41 (1) Subject to section 24, goods that originate in Panama are entitled to the Panama Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for PAT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for PAT

  (4) If “T1”, “T2” or “T3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “T1” is set out,

    • (i) effective on the coming into force of this subsection, to two thirds of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”;

  • (b) if “T2” is set out,

    • (i) effective on the coming into force of this subsection, to four fifths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to three fifths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to two fifths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to one fifth of the initial rate, and

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to the final rate of “Free”; and

  • (c) if “T3” is set out,

    • (i) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to nine tenths of the initial rate,

    • (ii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to eight tenths of the initial rate,

    • (iii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to seven tenths of the initial rate,

    • (iv) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to six tenths of the initial rate,

    • (v) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to five tenths of the initial rate,

    • (vi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to four tenths of the initial rate,

    • (vii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to three tenths of the initial rate,

    • (viii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to two tenths of the initial rate,

    • (ix) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to one tenth of the initial rate, and

    • (x) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.