Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Customs Tariff

Version of section 24 from 2014-10-01 to 2019-07-01:


Marginal note:Conditions

  •  (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),

      • (iii) paragraph 38(1)(a),

      • (iv) paragraph 42(1)(a),

      • (v) subsection 45(13),

      • (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.

  • 1997, c. 36, s. 24
  • 2001, c. 28, s. 35
  • 2009, c. 16, s. 39
  • 2010, c. 4, s. 33
  • 2011, c. 24, s. 115
  • 2014, c. 14, s. 41
Date modified: