Customs Tariff

Marginal note:Amendment of List of Tariff Provisions

• 14 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule, other than tariff item No. 9898.00.00 or 9899.00.00, to give effect to

  • (a) an amendment to the Harmonized Commodity Description and Coding System or to any advice on the interpretation of that System approved by the Customs Co-operation Council (also known as the World Customs Organization);

  • (b) a modification to an agreement or arrangement relating to international trade to which the Government of Canada is a party; or

  • (c) an arrangement or commitment that extends the benefits of an agreement relating to international trade to which the Government of Canada is a party.

• Marginal note:Reciprocal reductions

  (2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,

  • (a) by way of compensation for concessions granted by the country or any other country, subject to any conditions set out in the order;

  • (b) as may be required by Canada’s international obligations, subject to any conditions set out in the order; and

  • (c) by way of compensation for any action taken under any of the following provisions:

    • (i) subsection 55(1),

    • (ii) section 60,

    • (iii) subsection 63(1),

    • (iv) [Repealed, 2020, c. 1, s. 185]

    • (v) [Repealed, 2020, c. 1, s. 185]

    • (vi) subsection 71(2),

    • (vii) subsection 71.01(1),

    • (viii) subsection 71.1(2),

    • (ix) subsection 71.41(1),

    • (x) subsection 71.5(1),

    • (xi) subsection 71.6(1),

    • (xii) subsection 72(2),

    • (xiii) subsection 73(1),

    • (xiv) subsection 74(1),

    • (xv) subsection 74(2),

    • (xvi) [Repealed, 2024, c. 3, s. 35]

    • (xvii) subsection 76(1),

    • (xviii) subsection 77(1),

    • (xix) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.

• Marginal note:Order may be retroactive

  (3) An order made under subsection (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made that begins after the coming into force of this section.