Customs Tariff (S.C. 1997, c. 36)

RELATED PROVISIONS

• — 2002, c. 22, ss. 305 to 308

  • Meaning of implementation date

    305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.

• — 2002, c. 22, ss. 305 to 308

  • Transitional treatment of duties on packaged spirits

    306 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

    • (a) as of that day, the duty is relieved;

    • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

    • (c) in the case of imported packaged spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

    • (d) in the case of any other packaged spirits, this Act applies in respect of them as though

      • (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and

      • (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

• — 2002, c. 22, ss. 305 to 308

  • Transitional treatment of duties on bulk spirits

    • 307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date:

      • (a) as of that day, the duty is relieved;

      • (b) as of that day, the Excise Act ceases to apply in respect of the spirits;

      • (c) in the case of imported bulk spirits that have not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and

      • (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

    • Transitional treatment of bulk spirits imported for bottling or blending

      (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act, was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date:

      • (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved;

      • (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and

      • (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.

• — 2002, c. 22, ss. 305 to 308

  • Transitional treatment of excise taxes on wine

    308 The following rules apply to wine on which tax was imposed under section 27 of the Excise Tax Act but had not become payable before the implementation date:

    • (a) as of that day, the tax is relieved;

    • (b) as of that day, Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the wine;

    • (c) in the case of imported wine that has not been released under the Customs Act, this Act, the Customs Act and the Customs Tariff apply in respect of the wine as though it were imported on that day;

    • (d) in the case of bulk wine to which paragraph (c) does not apply, this Act applies in respect of it as though it were produced in Canada on that day

      • (i) if the wine is located in a ferment-on-premises facility or at the residence of an individual, by the individual who owned the wine immediately before that day, or

      • (ii) in any other case, by the person having possession of it immediately before that day; and

    • (e) in the case of wine to which neither paragraph (c) nor (d) apply, this Act applies in respect of it as though

      • (i) it were produced and packaged in Canada on that day by the person having possession of it immediately before that day and the person were permitted under this Act to produce and package it, and

      • (ii) in the case of wine in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations, it had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.

• — 2002, c. 22, s. 315

  • Removal of alcohol from customs bonded warehouse

    • 315 (1) If packaged alcohol is located in a customs bonded warehouse on the implementation date,

      • (a) the alcohol shall be removed from the warehouse; and

      • (b) any duty on the alcohol that is imposed under this Act or levied under section 21.2 of the Customs Tariff as a result of the operation of section 306 or 308 is payable on that day unless the alcohol is without delay entered into an excise warehouse.

    • Exception

      (2) Subsection (1) does not apply if the alcohol in the customs bonded warehouse is to be

      • (a) exported in accordance with this Act; or

      • (b) delivered

        • (i) to an accredited representative for their personal or official use,

        • (ii) to a duty free shop for sale in accordance with the Customs Act,

        • (iii) as ships’ stores in accordance with the Ships’ Stores Regulations, or

        • (iv) to an air carrier that is licensed under section 69 or 73 of the Canada Transportation Act to operate an international air service.

• — 2002, c. 22, s. 317

  • Transitional treatment of imported tobacco products

    317 The following rules apply to an imported tobacco product:

    • (a) if duty levied under section 21 of the Customs Tariff and tax imposed under section 23 of the Excise Tax Act on the product had not become payable before the implementation date,

      • (i) the duty and tax are relieved, and

      • (ii) this Act and the Customs Act apply in respect of the product as though it were imported into Canada on that day by the importer;

    • (b) if the product was stamped or marked under the Excise Act, the product is deemed to be stamped or marked, as the case may be, under this Act; and

    • (c) the Excise Act and Parts III, VI and VII of the Excise Tax Act cease to apply in respect of the product.

• — 2008, c. 28, s. 70(2)

  • • 70 (2) For the purposes of applying the provisions of the Excise Act, 2001 and of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though this section had come into force on February 27, 2008.