Definition of customs duties
94 (1) In sections 95 and 96, customs duties means customs duties imposed under Part 2, other than additional customs duties levied under section 21, surtaxes imposed under section 53, 55, 60, 63, 68, 77.1, 77.3, 77.6 or 78 or temporary duties imposed under any of sections 69 to 76.1.
Marginal note:For greater certainty
(2) For greater certainty, in sections 95 and 96, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Act, the Excise Tax Act or the Special Import Measures Act.
- 1997, c. 36, s. 94
- 2001, c. 28, s. 42
- 2002, c. 19, ss. 9, 21
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