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Customs Tariff

Version of section 94 from 2011-12-15 to 2017-09-20:


Definition of customs duties

  •  (1) In sections 95 and 96, customs duties means customs duties imposed under Part 2, other than

    • (a) additional customs duties levied under sections 21.1 to 21.3; or

    • (b) surtaxes or temporary duties imposed under Division 4 of that Part.

    • (c) [Repealed, 2011, c. 24, s. 131]

  • 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, 2001, 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, c. 22, s. 351
  • 2011, c. 24, s. 131
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