Customs Tariff (S.C. 1997, c. 36)

Short Title

Marginal note:Short title

1 This Act may be cited as the Customs Tariff.

PART 1Interpretation and General

Interpretation

Marginal note:Definitions

• 2 (1) The definitions in this subsection apply in this Act.

  Canada–Chile Free Trade Agreement

  Canada–Chile Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Chili)

  Canada–Colombia Free Trade Agreement

  Canada–Colombia Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act. (Accord de libre-échange Canada–Colombie)

  Canada — Costa Rica Free Trade Agreement

  Canada — Costa Rica Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (Accord de libre-échange Canada — Costa Rica)

  Canada–EFTA Free Trade Agreement

  Canada–EFTA Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Agreement Implementation Act. (Accord de libre-échange Canada–AELÉ)

  Canada–European Union Comprehensive Economic and Trade Agreement

  Canada–European Union Comprehensive Economic and Trade Agreement has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act. (Accord économique et commercial global entre le Canada et l’Union européenne)

  Canada–Honduras Free Trade Agreement

  Canada–Honduras Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Honduras)

  Canada–Israel Free Trade Agreement

  Canada–Israel Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Israël)

  Canada–Jordan Free Trade Agreement

  Canada–Jordan Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Jordanie)

  Canada–Korea Free Trade Agreement

  Canada–Korea Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Corée)

  Canada–Panama Free Trade Agreement

  Canada–Panama Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Panama)

  Canada–Peru Free Trade Agreement

  Canada–Peru Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act. (Accord de libre-échange Canada-Pérou)

  Canada–Ukraine Free Trade Agreement

  Canada–Ukraine Free Trade Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023. (Accord de libre-échange Canada–Ukraine)

  Canada–United Kingdom Trade Continuity Agreement

  Canada–United Kingdom Trade Continuity Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act. (Accord de continuité commerciale du Canada–Royaume-Uni)

  Canada–United States Free Trade Agreement

  Canada–United States Free Trade Agreement[Repealed, 2020, c. 1, s. 183]

  Canada–United States–Mexico Agreement

  Canada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act. (Accord Canada–États-Unis–Mexique)

  Chile

  Chile means the land, maritime, and air space under the sovereignty of Chile and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Chili)

  Colombia

  Colombia means the land territory, both continental and insular, the air space and the maritime areas over which the Republic of Colombia exercises sovereignty, or sovereign rights or jurisdiction, in accordance with its domestic law and international law. (Colombie)

  Comprehensive and Progressive Agreement for Trans-Pacific Partnership

  Comprehensive and Progressive Agreement for Trans-Pacific Partnership has the meaning assigned by the definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (Accord de partenariat transpacifique global et progressiste)

  Costa Rica

  Costa Rica means the territory and air space, and the maritime areas, including the seabed and subsoil adjacent to the outer limit of the territorial sea, over which it exercises, in accordance with international law and its domestic law, sovereign rights with respect to the natural resources of such areas; (Costa Rica)

  country

  country, unless the context otherwise requires, includes an external or dependent territory of a country and any other prescribed territory. (pays)

  CPTPP country

  CPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. (pays PTPGP)

  CPTPP tariff

  CPTPP tariff means any of the following tariff treatments:

  • (a) the Comprehensive and Progressive Trans-Pacific Partnership Tariff;

  • (b) the Comprehensive and Progressive Australia Tariff;

  • (c) the Comprehensive and Progressive Brunei Tariff;

  • (d) the Comprehensive and Progressive Chile Tariff;

  • (e) the Comprehensive and Progressive Japan Tariff;

  • (f) the Comprehensive and Progressive Malaysia Tariff;

  • (g) the Comprehensive and Progressive Mexico Tariff;

  • (h) the Comprehensive and Progressive New Zealand Tariff;

  • (i) the Comprehensive and Progressive Peru Tariff;

  • (j) the Comprehensive and Progressive Singapore Tariff; and

  • (k) the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP)

  CUKTCA beneficiary

  CUKTCA beneficiary means the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man, but excluding Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. (bénéficiaire de l’ACCCRU)

  customs duty

  customs duty, except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20. (droits de douane)

  EU country or other CETA beneficiary

  EU country or other CETA beneficiary has the meaning assigned by regulation. (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)

  final rate

  final rate means the rate of customs duty that applies after the application of all reductions provided for under this Act, other than reductions related to rounding or to the elimination of rates of less than two per cent. (taux final)

  for use in

  for use in, wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item. (devant servir dans ou devant servir à)

  free trade partner

  free trade partner means

  • (a) the United States;

  • (a.1) Mexico;

  • (b) Chile; or

  • (c) Israel or another CIFTA beneficiary. (partenaire de libre-échange)

  “F” Staging List

  “F” Staging List means the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule. (tableau des échelonnements)

  heading

  heading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a four-digit number and includes all subheadings or tariff items the first four digits of which correspond to that number. (position)

  Honduras

  Honduras means the land, maritime areas, and air space under the sovereignty of the Republic of Honduras and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Honduras)

  Iceland

  Iceland means

  • (a) the land territory, air space, internal waters and territorial sea of Iceland; and

  • (b) the exclusive economic zone and continental shelf of Iceland. (Islande)

  imported from Israel or another CIFTA beneficiary

  imported from Israel or another CIFTA beneficiary has the meaning assigned by regulation. (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)

  initial rate

  initial rate means the rate of customs duty that applies before any reductions are made under this Act. (taux initial)

  Israel or another CIFTA beneficiary

  Israel or another CIFTA beneficiary has the meaning assigned by regulation. (Israël ou autre bénéficiaire de l’ALÉCI)

  Jordan

  Jordan means the land territory, the air space and the internal waters and territorial sea over which the Hashemite Kingdom of Jordan exercises sovereignty. (Jordanie)

  Korea

  Korea means the land, maritime areas and air space under the sovereignty of the Republic of Korea, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas, over which the Republic of Korea may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law. (Corée)

  Liechtenstein

  Liechtenstein means the land territory and air space of Liechtenstein. (Liechtenstein)

  List of Countries

  List of Countries means the List of Countries and Applicable Tariff Treatments set out in the schedule. (tableau des traitements tarifaires)

  List of Tariff Provisions

  List of Tariff Provisions means the List of Tariff Provisions set out in the schedule. (liste des dispositions tarifaires)

  Mexico

  Mexico has the meaning assigned by paragraph (b) of the definition territory in Section C of Chapter 1 of the Canada–United States–Mexico Agreement. (Mexique)

  Minister

  Minister means the Minister of Finance. (ministre)

  NAFTA country

  NAFTA country[Repealed, 2020, c. 1, s. 183]

  North American Free Trade Agreement

  North American Free Trade Agreement[Repealed, 2020, c. 1, s. 183]

  Norway

  Norway means

  • (a) the land territory, air space, internal waters and territorial sea of Norway; and

  • (b) the exclusive economic zone and continental shelf of Norway. (Norvège)

  Panama

  Panama means the land, maritime areas, and air space under the sovereignty of the Republic of Panama and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Panama)

  Peru

  Peru means the mainland territory, the islands, the maritime zones and the air space above them, over which the Republic of Peru exercises sovereignty, or sovereign rights and jurisdiction, in accordance with its domestic law and international law. (Pérou)

  prescribed

  prescribed means

  • (a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister of Public Safety and Emergency Preparedness; and

  • (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

  regulation

  regulation means a regulation made under this Act. (règlement)

  serious injury

  serious injury means, in relation to domestic producers of like or directly competitive goods, a significant overall impairment in the position of the domestic producers. (dommage grave)

  specific rate

  specific rate means a rate expressed in dollars or cents per unit of measure. (taux spécifique)

  specified rate

  specified rate means the rate of interest, expressed as a percentage per year, equal to six per cent per year plus the prescribed rate. (taux déterminé)

  subheading

  subheading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a six-digit number and includes all tariff items the first six digits of which correspond to that number. (sous-position)

  Switzerland

  Switzerland means the land territory and air space of Switzerland. (Suisse)

  tariff item

  tariff item means a description of goods in the List of Tariff Provisions and the rates of customs duty and the accompanying eight-digit number in that List and, if applicable, in the “F” Staging List. (numéro tarifaire)

  tariff rate quota

  tariff rate quota means a limitation on the quantity of goods that are entitled to a specified tariff treatment that may be imported in a specified period. (contingent tarifaire)

  threat of serious injury

  threat of serious injury means serious injury that, on the basis of facts, and not merely of allegation, conjecture or remote possibility, is clearly imminent. (menace de dommage grave)

  Ukraine

  Ukraine means

  • (a) the land territory, air space, internal waters and territorial sea of Ukraine;

  • (b) the exclusive economic zone of Ukraine; and

  • (c) the continental shelf of Ukraine. (Ukraine)

  UNCLOS

  UNCLOS[Repealed, 2024, c. 3, s. 34]

  United States

  United States means

  • (a) the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico;

  • (b) the foreign trade zones located in the United States and Puerto Rico; and

  • (c) any areas beyond the territorial sea of the United States within which the United States may exercise rights in respect of the seabed and subsoil and the natural resources thereof, in accordance with its domestic laws and international law. (États-Unis)

  World Trade Organization Agreement

  World Trade Organization Agreement has the same meaning as Agreement in subsection 2(1) of the World Trade Organization Agreement Implementation Act. (Accord sur l’Organisation mondiale du commerce)

• Marginal note:Territories

  (2) A territory prescribed by regulation for the purposes of the definition country in subsection (1) is not, by virtue of being so prescribed, recognized as a country for purposes other than this Act.

Marginal note:Elements of the List of Tariff Provisions

3 The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.

Marginal note:Words and expressions in Act

4 Unless otherwise provided, words and expressions used in this Act and defined in subsection 2(1) of the Customs Act have the same meaning as in that subsection.

Marginal note:Goods imported from certain countries

5 For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:

• Chile
• Colombia
• Costa Rica
• Iceland
• Jordan
• Korea
• Liechtenstein
• Mexico
• Norway
• Panama
• Peru
• Switzerland
• United States

Marginal note:Percentage rates

6 For the purposes of this Act, if a rate of customs duty is expressed as a percentage or includes a percentage, the customs duties imposed shall be calculated in accordance with section 44 of the Customs Act.

Marginal note:Weight of goods

7 For the purposes of this Act, if a rate of customs duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.

General

Marginal note:Restriction of Canadian waters

8 For greater certainty, a regulation made under subsection 2(2) of the Customs Act applies so as to temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters.

Marginal note:Delegation of powers

9 The Minister of Public Safety and Emergency Preparedness may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of that Minister under this Act.

Marginal note:Classification of goods in the List of Tariff Provisions

• 10 (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.

• Marginal note:Classification of “within access commitment” goods

  (2) Goods shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit.

Marginal note:Interpretation

11 In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.

Marginal note:Administration and enforcement

12 The provisions of the Customs Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act and the regulations, and for the purposes thereof, a contravention of this Act or the regulations or a failure to comply with a condition to which relief or a remission, drawback or refund under Part 3 is subject or to which classification under a tariff item is subject is deemed to be a contravention of the Customs Act.

Amendment of Schedule

Marginal note:Amendment — List of Tariff Provisions

13 The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods.

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.

Marginal note:List of Countries

• 15 (1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List.

• Marginal note:Effect

  (2) An amendment under subsection (1) does not affect the tariff treatments indicated for the country in respect of which the change is made.

PART 2Customs Duties

DIVISION 1Origin of Goods

Rules of Origin

Marginal note:Meaning of originate

• 16 (1) Subject to any regulations made under subsection (2), for the purposes of this Act, goods originate in a country if the whole of the value of the goods is produced in that country.

• Marginal note:Rules of origin regulations

  (2) The Governor in Council may, on the recommendation of the Minister, make regulations

  • (a) respecting the origin of goods, including regulations

    • (i) deeming goods, the whole or a portion of which is produced outside a country, to originate in that country for the purposes of this Act or any other Act of Parliament, subject to such conditions as are specified in the regulations,

    • (ii) deeming goods, the whole or a portion of which is produced within a geographic area of a country, not to originate in that country for the purposes of this Act or any other Act of Parliament and not to be entitled to the preferential tariff treatment otherwise applicable under this Act, subject to such conditions as are specified in the regulations, and

    • (iii) for determining when goods originate in a country for the purposes of this Act or any other Act of Parliament; and

  • (b) for determining when goods are entitled to a tariff treatment under this Act.

• Marginal note:Definition of geographic area

  (2.1) In subsections (2) and 49.1(4), geographic area means any area specified by the Minister of Public Safety and Emergency Preparedness after consultation with the Minister for International Trade.

• Marginal note:Application of rules of origin regulations

  (3) For the purpose of implementing the Agreement on Rules of Origin in Annex 1A of the World Trade Organization Agreement and any annex added to it under Article 9 of that Agreement, regulations made under subsection (2) may, if they so provide, prevail over any other regulations to the extent of any inconsistency.

• Marginal note:Uniform regulations

  (4) The Governor in Council may, on the recommendation of the Minister, make regulations for the uniform interpretation, application and administration of

  • (a) Chapters 4 and 6 of the Canada–United States–Mexico Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement;

  • (b) Chapters C and D of the Canada–Chile Free Trade Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement; and

  • (c) Chapters III and IV of the Canada — Costa Rica Free Trade Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement.

Direct Shipment and Transhipment

Marginal note:Direct shipment

• 17 (1) For the purposes of this Act, goods are shipped directly to Canada from another country when the goods are conveyed to Canada from that other country on a through bill of lading to a consignee in Canada.

• Marginal note:Regulations

  (2) The Governor in Council may, on the recommendation of the Minister, make regulations deeming goods that were not conveyed to Canada from another country on a through bill of lading to a consignee in Canada to have been shipped directly to Canada from that other country, subject to such conditions as may be set out in the regulations.

Marginal note:Transhipment

• 18 (1) Notwithstanding section 17, for the purposes of this Act, if goods that are exported to Canada from a country have been transhipped in an intermediate country, the goods are deemed not to have been shipped directly to Canada from the first-mentioned country if

  • (a) the goods do not remain under customs transit control in the intermediate country;

  • (b) the goods undergo an operation in the intermediate country other than unloading, reloading or splitting up of loads, or any other operation required to keep the goods in good condition;

  • (c) the goods enter into trade or consumption in the intermediate country; or

  • (d) the goods remain in temporary storage, under any conditions as may be prescribed, in the intermediate country for a period exceeding the prescribed period.

• Marginal note:Regulations

  (2) The Governor in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, may make regulations prescribing conditions and a period for the purposes of paragraph (1)(d).

Marking of Goods

Marginal note:Regulations requiring marking

• 19 (1) The Governor in Council may, on the recommendation of the Minister, make regulations

  • (a) requiring imported goods of any description or class, including a description or class specified in terms of the use of the goods, to be marked, in accordance with regulations made under subsection (2), so as to indicate their country or geographic area of origin; and

  • (b) for determining the country or geographic area of origin of imported goods for marking purposes.

• Marginal note:Regulations prescribing marking requirements

  (2) The Minister of Public Safety and Emergency Preparedness may make regulations for the purpose of the administration of this section, including regulations prescribing

  • (a) the manner in which imported goods must be marked and any conditions applicable to the marking of the goods; and

  • (b) when imported goods must be marked, including whether they must be marked before or after importation, and any conditions applicable to the time of marking.

• Marginal note:Applicability of regulations

  (3) Regulations made under this section may apply generally or be limited to particular countries or geographic areas defined in the regulations.

DIVISION 2Imposition of Customs Duties

General

Marginal note:Imposition of customs duty

• 20 (1) Unless otherwise indicated in Chapter 98 or 99 of the List of Tariff Provisions, in addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on all goods set out in the List of Tariff Provisions, at the time those goods are imported, and paid in accordance with the Customs Act, a customs duty at the rates set out in that List, the “F” Staging List or section 29 that are applicable to those goods.

• Marginal note:Value for duty of Canadian goods returned

  (2) For the purposes of section 44 of the Customs Act, the value for duty of goods that have been taken out of Canada and are subsequently returned to Canada is the value of the goods at the time of the subsequent return if

  • (a) the goods were repaired outside Canada;

  • (b) equipment was added to the goods outside Canada; or

  • (c) work was done outside Canada on the goods.

Marginal note:Definitions

21 The definitions in this section apply in sections 21.1 to 21.3.

beer

beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. (bière ou liqueur de malt)

bulk

bulk has the same meaning as in section 2 of the Excise Act, 2001. (en vrac)

excise warehouse

excise warehouse has the same meaning as in section 2 of the Excise Act, 2001. (entrepôt d’accise)

excise warehouse licensee

excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001. (exploitant agréé d’entrepôt d’accise)

licensed user

licensed user has the same meaning as in section 2 of the Excise Act, 2001. (utilisateur agréé)

packaged

packaged has the same meaning as in section 2 of the Excise Act, 2001. (emballé)

specified premises

specified premises has the same meaning as in section 2 of the Excise Act, 2001. (local déterminé)

spirits

spirits means spirits, as defined in section 2 of the Excise Act, 2001,

• (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;

• (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or

• (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported. (spiritueux)

wine

wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. (vin)

Marginal note:Additional duty on bulk spirits

• 21.1 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on bulk spirits, at the time they are imported, an additional duty equal to the duty that would be imposed on the spirits under section 122 of the Excise Act, 2001 if the spirits had been produced in Canada.

• Marginal note:Duty payable under Excise Act, 2001

  (2) The duty levied on bulk spirits shall be paid and collected under the Excise Act, 2001, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were duty imposed on the spirits under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.

• Marginal note:Limitation

  (3) Despite subsection (2) and the Excise Act, 2001, the person who is liable for duty imposed under subsection (1) in respect of bulk spirits that have not been released under the Customs Act is the person who is liable to pay duties under the Customs Act.

Marginal note:Additional duty on packaged spirits

• 21.2 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged spirits, at the time they are imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on them under section 122 or 123 of the Excise Act, 2001 if they had been produced and packaged in Canada.

• Marginal note:Additional duty on packaged wine

  (2) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged wine, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it had been packaged in Canada.

• Marginal note:Goods entered into warehouse or premises

  (3) If, immediately after being released under the Customs Act, packaged spirits or wine is entered into the excise warehouse of the excise warehouse licensee or the specified premises of the licensed user who imported the spirits or wine, the duty levied on the spirits or wine under subsection (1) or (2) shall be paid and collected under the Excise Act, 2001. Interest and penalties shall be imposed, calculated, paid and collected under the Excise Act, 2001 as if the duty were imposed under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require.

Marginal note:Additional duty on beer

21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act, an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada.

Marginal note:Other duties

22 In addition to the duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on imported goods, at the time of their importation, and paid in accordance with the Customs Act, a duty comprised of any surtax or temporary duty imposed under Division 4 of this Part.

Special Classification

Marginal note:Goods of Chapter 99

23 Goods of Chapter 99 of the List of Tariff Provisions are entitled to the rate of customs duty set out for those goods in the column entitled “Most-Favoured-Nation Tariff” or “Preferential Tariff” in that Chapter, according to the tariff treatment applicable to their country of origin.

DIVISION 3Tariff Treatments

General

Marginal note:Conditions

• 24 (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),

    • (ii.1) paragraph 36.2(1)(a),

    • (iii) paragraph 38(1)(a),

    • (iv) paragraph 42(1)(a),

    • (v) subsection 45(7),

    • (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.

Marginal note:Most favourable tariff

25 If, under this Act, goods are entitled to both the Most-Favoured-Nation Tariff and another Tariff and the amount of customs duty imposed under the Most-Favoured-Nation Tariff is lower than the amount imposed under the other Tariff, the rate of customs duty under the Most-Favoured-Nation Tariff applies to those goods in lieu of the rate under the other Tariff.

Marginal note:Goods in transit

26 An order made under paragraph 31(1)(b), 34(1)(b), 38(1)(b) or 42(1)(b) may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time.

Marginal note:Abbreviations

27 The following abbreviations, as defined below, apply in the schedule.

AUT

AUT refers to the Australia Tariff. (TAU)

CCCT

CCCT refers to the Commonwealth Caribbean Countries Tariff. (TPAC)

CEUT

CEUT refers to the Canada–European Union Tariff. (TCUE)

CIAT

CIAT refers to the Canada–Israel Agreement Tariff. (TACI)

COLT

COLT refers to the Colombia Tariff. (TCOL)

CPAUT

CPAUT refers to the Comprehensive and Progressive Australia Tariff. (TAUGP)

CPBNT

CPBNT refers to the Comprehensive and Progressive Brunei Tariff. (TBNGP)

CPCLT

CPCLT refers to the Comprehensive and Progressive Chile Tariff. (TCLGP)

CPJPT

CPJPT refers to the Comprehensive and Progressive Japan Tariff. (TJPGP)

CPMXT

CPMXT refers to the Comprehensive and Progressive Mexico Tariff. (TMXGP)

CPMYT

CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. (TMYGP)

CPNZT

CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. (TNZGP)

CPPET

CPPET refers to the Comprehensive and Progressive Peru Tariff. (TPEGP)

CPSGT

CPSGT refers to the Comprehensive and Progressive Singapore Tariff. (TSGGP)

CPTPT

CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. (TPTGP)

CPVNT

CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. (TVNGP)

CRT

CRT refers to the Costa Rica Tariff. (TCR)

CT

CT refers to the Chile Tariff. (TC)

GPT

GPT refers to the General Preferential Tariff. (TPG)

GPTP

GPTP refers to the General Preferential Tariff Plus. (TPGP)

HNT

HNT refers to the Honduras Tariff. (THN)

IT

IT refers to the Iceland Tariff. (TI)

JT

JT refers to the Jordan Tariff. (TJ)

KRT

KRT refers to the Korea Tariff. (TKR)

LDCT

LDCT refers to the Least Developed Country Tariff. (TPMD)

MFN

MFN refers to the Most-Favoured-Nation Tariff. (NPF)

MXT

MXT refers to the Mexico Tariff. (TMX)

NT

NT refers to the Norway Tariff. (TN)

NZT

NZT refers to the New Zealand Tariff. (TNZ)

PAT

PAT refers to the Panama Tariff. (TPA)

PT

PT refers to the Peru Tariff. (TP)

SLT

SLT refers to the Switzerland–Liechtenstein Tariff. (TSL)

UAT

UAT refers to the Ukraine Tariff. (TUA)

UKT

UKT refers to the United Kingdom Tariff. (TUK)

UST

UST refers to the United States Tariff. (TÉU)

Marginal note:If rate not specified

28 The symbol “N/A”, if it is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions, or in the column entitled “Preferential Tariff” in that List in combination with an abbreviation designating a preferential tariff treatment of a tariff item, indicates that that tariff treatment does not apply to that tariff item.

General Tariff

Marginal note:Application of General Tariff

• 29 (1) A General Tariff rate of customs duty of 35% applies to

  • (a) goods that originate in a country that is not set out in the List of Countries;

  • (b) goods that originate in a country set out in the List of Countries and that fail to meet the conditions for entitlement to any other tariff treatments provided for under this Act; and

  • (c) goods to which the General Tariff applies under paragraph 31(1)(b) or any regulation or order made under this Act.

• Marginal note:Exception

  (2) Notwithstanding subsection (1), goods referred to in that subsection are subject to the Most-Favoured-Nation Tariff rate of customs duty in respect of those goods if

  • (a) that rate is, or is equivalent to, more than 35%; or

  • (b) a Note or Supplementary Note to a Chapter of the List of Tariff Provisions or a tariff item so provides.

Most-Favoured-Nation Tariff

Marginal note:Application of MFN Tariff

• 30 (1) Subject to section 24 and any order made under section 31, goods that originate in a country set out in the List of Countries are entitled to the Most-Favoured-Nation Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:Staging for MFN Tariff

  (3) If “B”, “C”, “D” or “E” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “B” is set out,

    • (i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and

    • (ii) effective on January 1, 2000, to the final rate;

  • (b) if “C” is set out,

    • (i) effective on August 1, 1998, by one third of the difference between the initial rate and the final rate,

    • (ii) effective on August 1, 1999, by two thirds of the difference between the initial rate and the final rate, and

    • (iii) effective on August 1, 2000, to the final rate;

  • (c) if “D” is set out,

    • (i) effective on January 1, 1999, by one quarter of the difference between the initial rate and the final rate,

    • (ii) effective on January 1, 2000, by one half of the difference between the initial rate and the final rate,

    • (iii) effective on January 1, 2001, by three quarters of the difference between the initial rate and the final rate, and

    • (iv) effective on January 1, 2002, to the final rate; and

  • (d) if “E” is set out,

    • (i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate,

    • (ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate,

    • (iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate,

    • (iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate,

    • (v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and

    • (vi) effective on January 1, 2004, to the final rate.

• Marginal note:“F” staging for MFN Tariff

  (4) If “F” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:“G” staging for MFN Tariff

  (5) If “G” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced, effective January 1, 1999, to the final rate.

• Marginal note:Rounding percentage rates

  (6) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one percent, to the higher of them.

• Marginal note:Rounding of rates other than 0.5 per cent

  (7) If, for any goods other than motor vehicles of tariff item No. 8701.20.00, heading No. 87.02, 87.03, 87.04 or 87.05, and chassis therefor of heading No. 87.06, a reduction under any of subsections (3) to (5) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (8) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

• Marginal note:Rounding specific rates

  (9) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate

  • (a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded

    • (i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them,

    • (ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and

    • (iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or

  • (b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.

Marginal note:Extension or withdrawal of entitlement

• 31 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the Most-Favoured-Nation Tariff to any goods that originate in a country to which the General Tariff applies;

  • (b) withdraw entitlement to the Most-Favoured-Nation Tariff from any goods that originate in a country that is entitled to that Tariff and make those goods subject to the General Tariff; and

  • (c) indicate, to the extent required, the tariff treatment of the country to which the order applies.

• Marginal note:Contents of order

  (2) An order made under subsection (1) must

  • (a) specify the date on which the order becomes effective;

  • (b) if the order partially extends entitlement to the Most-Favoured-Nation Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) if the order partially withdraws entitlement to the Most-Favoured-Nation Tariff, indicate the goods that are made subject to the General Tariff.

Marginal note:Approval by Parliament

• 32 (1) An order made under paragraph 31(1)(b) the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after the day on which it becomes effective or, if Parliament is not then sitting, the fifteenth day thereafter that Parliament is sitting unless, not later than that day, the order is approved by a resolution adopted by both Houses of Parliament.

• Meaning of sitting day

  (2) For the purposes of subsection (1), a day on which either House of Parliament sits is deemed to be a sitting day.

• Marginal note:Rates restored

  (3) If an order referred to in subsection (1) ceases to have effect under that subsection, entitlement to the Most-Favoured-Nation Tariff withdrawn by the order shall be restored.

General Preferential Tariff

Marginal note:Application of GPT

• 33 (1) Subject to sections 24 and 35 and any order made under section 34, goods that originate in a country set out in the List of Countries as a beneficiary of the General Preferential Tariff are entitled to the General Preferential Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for GPT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:“J” staging for GPT

  (4) If “J” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the initial rate, reduced by one percentage point on January 1 of each year after 1998, until the difference between the reduced rate and the final rate is less than one percentage point, at which time the final rate applies.

• Marginal note:Rounding amounts

  (5) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates less than two per cent

  (6) If a reduction under subsection (3) or (4) in respect of goods other than motor vehicles of tariff item No. 8703.21.10 or 8705.20.00 results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension and withdrawal of entitlement

• 34 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country;

  • (b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• Marginal note:Content of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the General Preferential Tariff, indicate the goods to which entitlement to that Tariff is extended;

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and

  • (d) must, if the order wholly or partially withdraws entitlement to the General Preferential Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence.

Marginal note:Application of tariff rate quota

• 35 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff.

Marginal note:Expiry date

36 Sections 33 to 35 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.

General Preferential Tariff Plus

Marginal note:Application of GPTP

• 36.1 (1) Subject to sections 24 and 36.3 and any order made under section 36.2, goods that originate in a country set out in the List of Countries as a beneficiary of the General Preferential Tariff Plus are entitled to the General Preferential Tariff Plus rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPTP” in relation to goods entitled to the General Preferential Tariff Plus, the General Preferential Tariff Plus rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for GPTP

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPTP” in relation to goods entitled to the General Preferential Tariff Plus, the General Preferential Tariff Plus rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

Marginal note:Extension or withdrawal of entitlement

• 36.2 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the General Preferential Tariff Plus to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country conforms to international norms relating to sustainable development and labour and human rights;

  • (b) withdraw entitlement to the General Preferential Tariff Plus from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “GPTP” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• Marginal note:Contents of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the General Preferential Tariff Plus, indicate the goods to which that Tariff is extended;

  • (c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and

  • (d) must, if the order wholly or partially withdraws entitlement to the General Preferential Tariff Plus, indicate the goods to which the General Preferential Tariff applies as a consequence.

Marginal note:Application of tariff rate quota

• 36.3 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff Plus for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff Plus.

Marginal note:Expiry date

36.4 Sections 36.1 to 36.3 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.

Least Developed Country Tariff

Marginal note:Application of LDCT

• 37 (1) Subject to sections 24 and 39 and any order made under section 38, goods that originate in a country set out in the List of Countries as a beneficiary of the Least Developed Country Tariff are entitled to the Least Developed Country Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for LDCT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

Marginal note:Extension or withdrawal of entitlement

• 38 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country;

  • (b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• Marginal note:Contents of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Least Developed Country Tariff, indicate the goods to which that Tariff is extended;

  • (c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and

  • (d) must, if the order wholly or partially withdraws entitlement to the Least Developed Country Tariff, indicate the goods to which the General Preferential Tariff applies as a consequence.

Marginal note:Application of tariff rate quota

• 39 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Least Developed Country Tariff for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Least Developed Country Tariff.

Marginal note:Expiry date

40 Sections 37 to 39 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.

Commonwealth Caribbean Countries Tariff

Marginal note:Application of CCCT

• 41 (1) Subject to sections 24 and 43 and any order made under section 42, goods that originate in a country set out in the List of Countries as a beneficiary of the Commonwealth Caribbean Countries Tariff are entitled to the Commonwealth Caribbean Countries Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for CCCT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

Marginal note:Extension or withdrawal of entitlement

• 42 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff;

  • (b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• Marginal note:Contents of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order extends or wholly or partially withdraws entitlement to the Commonwealth Caribbean Countries Tariff, indicate the goods to which the order applies; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Marginal note:Application of tariff rate quota

• 43 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Commonwealth Caribbean Countries Tariff for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Commonwealth Caribbean Countries Tariff.

Australia Tariff and New Zealand Tariff

Marginal note:Application of AUT

• 44 (1) Subject to section 24, goods that originate in Australia are entitled to the Australia Tariff rates of customs duty.

• Marginal note:Application of NZT

  (2) Subject to section 24, goods that originate in New Zealand are entitled to the New Zealand Tariff rates of customs duty.

• Marginal note:“A” final rate

  (3) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate.

• Marginal note:Staging for AUT and NZT

  (4) If “B” or “E” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced

  • (a) if “B” is set out

    • (i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and

    • (ii) effective on January 1, 2000, to the final rate; and

  • (b) if “E” is set out

    • (i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate,

    • (ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate,

    • (iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate,

    • (iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate,

    • (v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and

    • (vi) effective on January 1, 2004, to the final rate.

• Marginal note:“F” staging for AUT and NZT

  (5) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Rounding percentage rates

  (6) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one per cent, to the higher of them.

• Marginal note:Rounding percentage rates

  (7) If a reduction under subsection (4) or (5) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Rounding specific rates

  (8) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate

  • (a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded

    • (i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them,

    • (ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and

    • (iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or

  • (b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.

United States Tariff and Mexico Tariff

Marginal note:Application of UST

• 45 (1) Subject to section 24, goods that are entitled to the United States Tariff are entitled to the United States Tariff rates of customs duty.

• Marginal note:“A” final rate for UST

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UST” in relation to goods entitled to the United States Tariff, the United States Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for UST

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UST” in relation to goods entitled to the United States Tariff, the United States Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Application of MXT

  (4) Subject to section 24, goods that are entitled to the Mexico Tariff are entitled to the Mexico Tariff rates of customs duty.

• Marginal note:“A” final rate for MXT

  (5) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MXT” in relation to goods entitled to the Mexico Tariff, the rate of customs duty that applies to those goods under that Tariff is the final rate of “Free”.

• Marginal note:“F” staging for MXT

  (6) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MXT” in relation to goods entitled to the Mexico Tariff, the Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Extension of UST and MXT

  (7) Despite any other provision of this Act, for the purpose of giving effect to Annex 6-A of the Canada–United States–Mexico Agreement, the Minister may, by order, amend the schedule to extend entitlement to the United States Tariff or the Mexico Tariff to any imported goods under any conditions that are specified in the order.

• (8) [Repealed, 2020, c. 1, s. 190]

• (9) [Repealed, 2020, c. 1, s. 190]

• (10) [Repealed, 2020, c. 1, s. 190]

• (11) [Repealed, 2020, c. 1, s. 190]

• (12) [Repealed, 2020, c. 1, s. 190]

• (13) [Repealed, 2020, c. 1, s. 190]

Chile Tariff

Marginal note:Application of CT

• 46 (1) Subject to section 24, goods that originate in Chile are entitled to the Chile Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CT

  (4) If “G”, “K”, “K1”, “D1”, “I”, “I1” or “L” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;

  • (b) if “K” is set out,

    • (i) effective on January 1, 1999, to four fifths of the initial rate,

    • (ii) effective on January 1, 2000, to three fifths of the initial rate, and

    • (iii) effective on January 1, 2001, to the final rate of “Free”;

  • (c) if “K1” is set out,

    • (i) effective on January 1, 1999, to 86% of the initial rate,

    • (ii) effective on January 1, 2000, to 60% of the initial rate, and

    • (iii) effective on January 1, 2001, to the final rate of “Free”;

  • (d) if “D1” is set out,

    • (i) effective on January 1, 1999, to three quarters of the initial rate,

    • (ii) effective on January 1, 2000, to one half of the initial rate,

    • (iii) effective on January 1, 2001, to one quarter of the initial rate, and

    • (iv) effective on January 1, 2002, to the final rate of “Free”;

  • (e) if “I” is set out,

    • (i) effective on January 1, 1999, to four fifths of the initial rate,

    • (ii) effective on January 1, 2000, to three fifths of the initial rate,

    • (iii) effective on January 1, 2001, to two fifths of the initial rate,

    • (iv) effective on January 1, 2002, to one fifth of the initial rate, and

    • (v) effective on January 1, 2003, to the final rate of “Free”;

  • (f) if “I1” is set out,

    • (i) effective on January 1, 1999, to 84% of the initial rate,

    • (ii) effective on January 1, 2000, to 60% of the initial rate,

    • (iii) effective on January 1, 2001, to 42% of the initial rate,

    • (iv) effective on January 1, 2002, to 20% of the initial rate, and

    • (v) effective on January 1, 2003, to the final rate of “Free”; and

  • (g) if “L” is set out, effective on January 1, 2003, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

47 [Repealed, 2011, c. 24, s. 121]

Marginal note:Extension of Chile Tariff

48 Notwithstanding any other provision of this Act and for the purpose of giving effect to Appendix 5.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Chile Tariff to any imported goods under such conditions as are specified in the order.

49 [Repealed, 2011, c. 24, s. 122]

Colombia Tariff

Marginal note:Application of COLT

• 49.01 (1) Subject to section 24, goods that originate in Colombia are entitled to the Colombia Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for COLT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for COLT

  (4) If “S1”, “S2” or “S3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “COLT” in relation to goods entitled to the Colombia Tariff, the Colombia Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “S1” is set out,

    • (i) effective on the coming into force of this subsection, to two thirds of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”;

  • (b) if “S2” is set out,

    • (i) effective on the coming into force of this subsection, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate,

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to the final rate of “Free”; and

  • (c) if “S3” is set out,

    • (i) effective on the coming into force of this subsection, to sixteen seventeenths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to fifteen seventeenths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to fourteen seventeenths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to thirteen seventeenths of the initial rate,

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to twelve seventeenths of the initial rate,

    • (vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to eleven seventeenths of the initial rate,

    • (vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to ten seventeenths of the initial rate,

    • (viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to nine seventeenths of the initial rate,

    • (ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to eight seventeenths of the initial rate,

    • (x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to seven seventeenths of the initial rate,

    • (xi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to six seventeenths of the initial rate,

    • (xii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to five seventeenths of the initial rate,

    • (xiii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to four seventeenths of the initial rate,

    • (xiv) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to three seventeenths of the initial rate,

    • (xv) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to two seventeenths of the initial rate,

    • (xvi) effective on January 1 of the year that is 15 years after the year of the coming into force of this subsection, to one seventeenth of the initial rate, and

    • (xvii) effective on January 1 of the year that is 16 years after the year of the coming into force of this subsection, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

• Marginal note:Extension of Colombia Tariff

  (8) Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the Canada–Colombia Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Colombia Tariff to any imported goods subject to any condition that may be specified in the order.

Costa Rica Tariff

Marginal note:Application of CRT

• 49.1 (1) Subject to section 24, goods that originate in Costa Rica are entitled to the Costa Rica Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CRT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:“M” Staging for CRT

  (4) If “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced to a final rate of “Free” when the Minister is satisfied that Costa Rica has eliminated all business income tax exemptions and other export subsidies in respect of goods produced wholly or partially within a geographic area, as defined in subsection 16(2.1).

• Marginal note:Staging for CRT

  (5) If “N”, “O” or “P” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “N” is set out,

    • (i) effective on the coming into force of this subsection, to four fifths of the initial rate,

    • (ii) effective on January 1, 2003, to three fifths of the initial rate,

    • (iii) effective on January 1, 2004, to two fifths of the initial rate,

    • (iv) effective on January 1, 2005, to one fifth of the initial rate, and

    • (v) effective on January 1, 2006, to the final rate of “Free”;

  • (b) if “O” is set out,

    • (i) effective on the coming into force of this subsection, to seven eighths of the initial rate,

    • (ii) effective on January 1, 2003, to six eighths of the initial rate,

    • (iii) effective on January 1, 2004, to five eighths of the initial rate,

    • (iv) effective on January 1, 2005, to four eighths of the initial rate,

    • (v) effective on January 1, 2006, to three eighths of the initial rate,

    • (vi) effective on January 1, 2007, to two eighths of the initial rate,

    • (vii) effective on January 1, 2008, to one eighth of the initial rate, and

    • (viii) effective on January 1, 2009, to the final rate of “Free”; and

  • (c) if “P” is set out,

    • (i) effective on January 1, 2003, to eight ninths of the initial rate,

    • (ii) effective on January 1, 2004, to seven ninths of the initial rate,

    • (iii) effective on January 1, 2005, to six ninths of the initial rate,

    • (iv) effective on January 1, 2006, to five ninths of the initial rate,

    • (v) effective on January 1, 2007, to four ninths of the initial rate,

    • (vi) effective on January 1, 2008, to three ninths of the initial rate,

    • (vii) effective on January 1, 2009, to two ninths of the initial rate,

    • (viii) effective on January 1, 2010, to one ninth of the initial rate, and

    • (ix) effective on January 1, 2011, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (6) If a reduction under subsection (3) or (5) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (7) If a reduction under subsection (3) or (5) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (8) If a reduction under subsection (3) or (5) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of Costa Rica Tariff

49.2 Notwithstanding any other provision of this Act and for the purpose of giving effect to Appendix III.1.6.1 of Annex III.1 of the Canada — Costa Rica Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Costa Rica Tariff to any imported goods under such conditions as are specified in the order.

49.3 [Repealed, 2011, c. 24, s. 123]

Marginal note:Reduction of rate: “M” Staging

49.4 The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List to reduce, subject to the conditions specified in the order, the initial rate for goods of a tariff item entitled to the Costa Rica Tariff in respect of which “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in that tariff item.

Panama Tariff

Marginal note:Application of PAT

• 49.41 (1) Subject to section 24, goods that originate in Panama are entitled to the Panama Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for PAT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for PAT

  (4) If “T1”, “T2” or “T3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PAT” in relation to goods entitled to the Panama Tariff, the Panama Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “T1” is set out,

    • (i) effective on the coming into force of this subsection, to two thirds of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”;

  • (b) if “T2” is set out,

    • (i) effective on the coming into force of this subsection, to four fifths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to three fifths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to two fifths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to one fifth of the initial rate, and

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to the final rate of “Free”; and

  • (c) if “T3” is set out,

    • (i) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to nine tenths of the initial rate,

    • (ii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to eight tenths of the initial rate,

    • (iii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to seven tenths of the initial rate,

    • (iv) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to six tenths of the initial rate,

    • (v) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to five tenths of the initial rate,

    • (vi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to four tenths of the initial rate,

    • (vii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to three tenths of the initial rate,

    • (viii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to two tenths of the initial rate,

    • (ix) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to one tenth of the initial rate, and

    • (x) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Peru Tariff

Marginal note:Application of PT

• 49.5 (1) Subject to section 24, goods that originate in Peru are entitled to the Peru Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for PT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for PT

  (4) If “R1” or “R2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “R1” is set out,

    • (i) effective on the coming into force of this subsection, to two thirds of the initial rate,

    • (ii) effective on January 1, 2010, to one third of the initial rate, and

    • (iii) effective on January 1, 2011, to the final rate of “Free”; and

  • (b) if “R2” is set out,

    • (i) effective on the coming into force of this subsection, to six sevenths of the initial rate,

    • (ii) effective on January 1, 2010, to five sevenths of the initial rate,

    • (iii) effective on January 1, 2011, to four sevenths of the initial rate,

    • (iv) effective on January 1, 2012, to three sevenths of the initial rate,

    • (v) effective on January 1, 2013, to two sevenths of the initial rate,

    • (vi) effective on January 1, 2014, to one seventh of the initial rate, and

    • (vii) effective on January 1, 2015, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

• Marginal note:Extension of Peru Tariff

  (8) Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the Canada–Peru Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Peru Tariff to any imported goods subject to any condition that may be specified in the order.

• Marginal note:Limits on reduction of duty

  (9) The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Peru Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order.

Honduras Tariff

Marginal note:Application of HNT

• 49.6 (1) Subject to section 24, goods that originate in Honduras are entitled to the Honduras Tariff rates of customs duty.

• Marginal note:“A” final rate for HNT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for HNT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for HNT

  (4) If “U1” or “U2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “U1” is set out,

    • (i) effective on the coming into force of this subsection, to two thirds of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”; and

  • (b) if “U2” is set out,

    • (i) effective on the coming into force of this subsection, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate,

    • (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

• Marginal note:Extension of Honduras Tariff

  (8) Notwithstanding any other provision of this Act, for the purpose of giving effect to Annex 3.1 of the Canada–Honduras Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Honduras Tariff to any imported goods under such conditions as may be specified in the order.

• Marginal note:Limits on reduction of duty

  (9) The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Honduras Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order.

Korea Tariff

Marginal note:Application of KRT

• 49.7 (1) Subject to section 24, goods that originate in Korea are entitled to the Korea Tariff rates of customs duty.

• Marginal note:“A” final rate for KRT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for KRT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for KRT

  (4) If “V1”, “V2”, “V3” or “V4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “V1” is set out,

    • (i) effective on the coming into force of this subsection, to 66.7% of the initial rate,

    • (ii) effective on the day that is one year after the day on which this subsection comes into force, to 33.3% of the initial rate, and

    • (iii) effective on the day that is two years after the day on which this subsection comes into force, to the final rate of “Free”;

  • (b) if “V2” is set out,

    • (i) effective on the coming into force of this subsection, to 80% of the initial rate,

    • (ii) effective on the day that is one year after the day on which this subsection comes into force, to 60% of the initial rate,

    • (iii) effective on the day that is two years after the day on which this subsection comes into force, to 40% of the initial rate,

    • (iv) effective on the day that is three years after the day on which this subsection comes into force, to 20% of the initial rate, and

    • (v) effective on the day that is four years after the day on which this subsection comes into force, to the final rate of “Free”;

  • (c) if “V3” is set out,

    • (i) effective on the coming into force of this subsection, to 90% of the initial rate,

    • (ii) effective on the day that is one year after the day on which this subsection comes into force, to 80% of the initial rate,

    • (iii) effective on the day that is two years after the day on which this subsection comes into force, to 70% of the initial rate,

    • (iv) effective on the day that is three years after the day on which this subsection comes into force, to 60% of the initial rate,

    • (v) effective on the day that is four years after the day on which this subsection comes into force, to 50% of the initial rate,

    • (vi) effective on the day that is five years after the day on which this subsection comes into force, to 40% of the initial rate,

    • (vii) effective on the day that is six years after the day on which this subsection comes into force, to 30% of the initial rate,

    • (viii) effective on the day that is seven years after the day on which this subsection comes into force, to 20% of the initial rate,

    • (ix) effective on the day that is eight years after the day on which this subsection comes into force, to 10% of the initial rate, and

    • (x) effective on the day that is nine years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (d) if “V4” is set out,

    • (i) effective on the coming into force of this subsection, to 90.9% of the initial rate,

    • (ii) effective on the day that is one year after the day on which this subsection comes into force, to 81.8% of the initial rate,

    • (iii) effective on the day that is two years after the day on which this subsection comes into force, to 72.7% of the initial rate,

    • (iv) effective on the day that is three years after the day on which this subsection comes into force, to 63.6% of the initial rate,

    • (v) effective on the day that is four years after the day on which this subsection comes into force, to 54.5% of the initial rate,

    • (vi) effective on the day that is five years after the day on which this subsection comes into force, to 45.5% of the initial rate,

    • (vii) effective on the day that is six years after the day on which this subsection comes into force, to 36.4% of the initial rate,

    • (viii) effective on the day that is seven years after the day on which this subsection comes into force, to 27.3% of the initial rate,

    • (ix) effective on the day that is eight years after the day on which this subsection comes into force, to 18.2 per cent of the initial rate,

    • (x) effective on the day that is nine years after the day on which this subsection comes into force, to 9.1% of the initial rate, and

    • (xi) effective on the day that is ten years after the day on which this subsection comes into force, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates less than 2%

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Canada–European Union Tariff

Marginal note:Application of CEUT

• 49.8 (1) Subject to section 24, goods that originate in an EU country or other CETA beneficiary are entitled to the Canada–European Union Tariff rates of customs duty.

• Marginal note:“A” final rate for CEUT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CEUT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CEUT

  (4) If “W1”, “W2”, “W3” or “W4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “W1” is set out,

    • (i) effective on the coming into force of this section, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which this section comes into force, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which this section comes into force, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which this section comes into force, to the final rate of “Free”;

  • (b) if “W2” is set out,

    • (i) effective on the coming into force of this section, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which this section comes into force, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which this section comes into force, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which this section comes into force, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which this section comes into force, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which this section comes into force, to the final rate of “Free”;

  • (c) if “W3” is set out,

    • (i) effective on the coming into force of this section, to seven eighths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which this section comes into force, to three quarters of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which this section comes into force, to five eighths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which this section comes into force, to one half of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which this section comes into force, to three eighths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which this section comes into force, to one quarter of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which this section comes into force, to one eighth of the initial rate, and

    • (viii) effective on January 1 of the seventh year after the year in which this section comes into force, to the final rate of “Free”; and

  • (d) if “W4” is set out,

    • (i) effective on the fifth anniversary of the day on which this section comes into force, to two thirds of the initial rate,

    • (ii) effective on January 1 of the sixth year after the year in which this section comes into force, to one third of the initial rate, and

    • (iii) effective on January 1 of the seventh year after the year in which this section comes into force, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one percent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Regulations

49.9 The Governor in Council may, on the recommendation of the Minister, make regulations defining the term “EU country or other CETA beneficiary”.

Marginal note:Extension and withdrawal of entitlement

• 49.91 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the Canada–European Union Tariff to any goods that originate in an EU country or other CETA beneficiary; or

  • (b) withdraw entitlement to the Canada–European Union Tariff from any goods that originate in a country if, in the opinion of the Governor in Council, those goods are not entitled to that Tariff under the Canada–European Union Comprehensive Economic and Trade Agreement.

• Marginal note:Content of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Canada–European Union Tariff, indicate the goods to which entitlement to that Tariff is extended;

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and

  • (d) must, if the order wholly or partially withdraws entitlement to the Canada–European Union Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence.

United Kingdom Tariff

Marginal note:Application of UKT

• 49.92 (1) Subject to section 24, goods that originate in a CUKTCA beneficiary are entitled to the United Kingdom Tariff rates of customs duty.

• Marginal note:“A” final rate for UKT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UKT” in relation to goods entitled to the United Kingdom Tariff, the United Kingdom Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for UKT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UKT” in relation to goods entitled to the United Kingdom Tariff, the United Kingdom Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

Canada–Israel Agreement Tariff

Marginal note:Application of CIAT

• 50 (1) Subject to section 24, goods that originate in Israel or another CIFTA beneficiary are entitled to the Canada–Israel Agreement Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CIAT” in relation to goods entitled to the Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for CIAT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CIAT” in relation to goods entitled to the Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

51 [Repealed, 2019, c. 6, s. 9]

Marginal note:Definitions

• 52 (1) The Governor in Council may, on the recommendation of the Minister, make regulations defining the expressions Israel or another CIFTA beneficiary and imported from Israel or another CIFTA beneficiary.

• Marginal note:Incorporation by reference

  (2) For greater certainty, a regulation made under subsection (1) incorporating by reference any document or enactment may incorporate it as amended from time to time.

Iceland Tariff

Marginal note:Application of IT

• 52.1 (1) Subject to section 24, goods that are entitled to the Iceland Tariff are entitled to the Iceland Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for IT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for IT

  (4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “Q1” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (b) if “Q2” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,

    • (ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,

    • (x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,

    • (xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,

    • (xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and

    • (xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Norway Tariff

Marginal note:Application of NT

• 52.2 (1) Subject to section 24, goods that are entitled to the Norway Tariff are entitled to the Norway Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for NT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for NT

  (4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “Q1” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (b) if “Q2” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,

    • (ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,

    • (x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,

    • (xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,

    • (xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and

    • (xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Switzerland–Liechtenstein Tariff

Marginal note:Application of SLT

• 52.3 (1) Subject to section 24, goods that are entitled to the Switzerland–Liechtenstein Tariff are entitled to the Switzerland–Liechtenstein Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for SLT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for SLT

  (4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “Q1” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (b) if “Q2” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,

    • (ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,

    • (x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,

    • (xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,

    • (xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and

    • (xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Jordan Tariff

Marginal note:Application of JT

• 52.4 (1) Subject to section 24, goods that originate in Jordan are entitled to the Jordan Tariff rates of customs duty.

• Marginal note:“A” final rate

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for JT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Rounding of specific rates

  (4) If a reduction under subsection (3) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (5) If a reduction under subsection (3) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than two per cent

  (6) If a reduction under subsection (3) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Ukraine Tariff

Marginal note:Application of UAT

• 52.5 (1) Subject to section 24, goods that originate in Ukraine are entitled to the Ukraine Tariff rates of customs duty.

• Marginal note:“A” final rate for UAT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UAT” in relation to goods entitled to the Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for UAT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UAT” in relation to goods entitled to the Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

Comprehensive and Progressive Trans-Pacific Partnership Tariff

Marginal note:Application of CPTPT

• 52.6 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff rates of customs duty.

• Marginal note:“A” final rate for CPTPT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPTPT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPTPT

  (4) If “X1”, “X2”, “X3”, “X4”, “X5”, “X6” or “X7” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X1” is set out,

    • (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to the final rate of “Free”;

  • (b) if “X2” is set out,

    • (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to the final rate of “Free”;

  • (c) if “X3” is set out,

    • (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to the final rate of “Free”;

  • (d) if “X4” is set out,

    • (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that Agreement comes into force, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that Agreement comes into force, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that Agreement comes into force, to the final rate of “Free”;

  • (e) if “X5” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the Comprehensive and Progressive Trans-Pacific Partnership Agreement comes into force, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that Agreement comes into force, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”;

  • (f) if “X6” is set out,

    • (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”; and

  • (g) if “X7” is set out,

    • (i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.61 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Australia Tariff

Marginal note:Application of CPAUT

• 52.62 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Australia Tariff are entitled to the Comprehensive and Progressive Australia Tariff rates of customs duty.

• Marginal note:“A” final rate for CPAUT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPAUT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPAUT

  (4) If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X8” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X9” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X10” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X11” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X12” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X13” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X14” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts – fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.63 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Australia Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Australia Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Brunei Tariff

Marginal note:Application of CPBNT

• 52.64 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Brunei Tariff are entitled to the Comprehensive and Progressive Brunei Tariff rates of customs duty.

• Marginal note:“A” final rate for CPBNT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPBNT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPBNT

  (4) If “X15”, “X16”, “X17”, “X18”, “X19”, “X20” or “X21” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X15” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X16” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X17” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X18” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X19” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X20” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X21” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.65 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Brunei Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Chile Tariff

Marginal note:Application of CPCLT

• 52.66 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Chile Tariff are entitled to the Comprehensive and Progressive Chile Tariff rates of customs duty.

• Marginal note:“A” final rate for CPCLT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPCLT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPCLT

  (4) If “X22”, “X23”, “X24”, “X25”, “X26”, “X27” or “X28” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X22” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X23” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X24” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X25” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X26” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X27” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X28” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.67 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Chile Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Chile Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Japan Tariff

Marginal note:Application of CPJPT

• 52.68 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan Tariff rates of customs duty.

• Marginal note:“A” final rate for CPJPT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPJPT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPJPT

  (4) If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X29” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X30” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X31” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X32” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X33” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X34” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X35” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.69 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Japan Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Japan Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Malaysia Tariff

Marginal note:Application of CPMYT

• 52.7 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive Malaysia Tariff rates of customs duty.

• Marginal note:“A” final rate for CPMYT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPMYT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPMYT

  (4) If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X36” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X37” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X38” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X39” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X40” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X41” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X42” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.71 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Malaysia Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Malaysia Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Mexico Tariff

Marginal note:Application of CPMXT

• 52.72 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Mexico Tariff are entitled to the Comprehensive and Progressive Mexico Tariff rates of customs duty.

• Marginal note:“A” final rate for CPMXT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPMXT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPMXT

  (4) If “X43”, “X44”, “X45”, “X46”, “X47”, “X48” or “X49” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X43” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X44” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X45” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X46” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X47” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X48” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X49” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.73 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Mexico Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Mexico Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive New Zealand Tariff

Marginal note:Application of CPNZT

• 52.74 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive New Zealand Tariff are entitled to the Comprehensive and Progressive New Zealand Tariff rates of customs duty.

• Marginal note:“A” final rate for CPNZT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPNZT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPNZT

  (4) If “X50”, “X51”, “X52”, “X53”, “X54”, “X55” or “X56” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X50” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X51” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X52” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X53” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X54” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X55” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X56” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.75 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive New Zealand Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive New Zealand Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Peru Tariff

Marginal note:Application of CPPET

• 52.76 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Peru Tariff are entitled to the Comprehensive and Progressive Peru Tariff rates of customs duty.

• Marginal note:“A” final rate for CPPET

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPPET

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPPET

  (4) If “X57”, “X58”, “X59”, “X60”, “X61”, “X62” or “X63” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X57” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X58” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X59” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X60” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X61” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X62” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X63” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.77 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Peru Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Peru Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Singapore Tariff

Marginal note:Application of CPSGT

• 52.78 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Singapore Tariff are entitled to the Comprehensive and Progressive Singapore Tariff rates of customs duty.

• Marginal note:“A” final rate for CPSGT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPSGT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPSGT

  (4) If “X64”, “X65”, “X66”, “X67”, “X68”, “X69” or “X70” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X64” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X65” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X66” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X67” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X68” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X69” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X70” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.79 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Singapore Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Singapore Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Comprehensive and Progressive Vietnam Tariff

Marginal note:Application of CPVNT

• 52.8 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Vietnam Tariff are entitled to the Comprehensive and Progressive Vietnam Tariff rates of customs duty.

• Marginal note:“A” final rate for CPVNT

  (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CPVNT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Staging for CPVNT

  (4) If “X71”, “X72”, “X73”, “X74”, “X75”, “X76” or “X77” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “X71” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to three quarters of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;

  • (b) if “X72” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to five sixths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;

  • (c) if “X73” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to six sevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;

  • (d) if “X74” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to ten elevenths of the initial rate,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,

    • (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,

    • (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,

    • (viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,

    • (ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,

    • (x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and

    • (xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;

  • (e) if “X75” is set out,

    • (i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam occurs, to three quarters of the initial rate,

    • (ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,

    • (iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and

    • (iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;

  • (f) if “X76” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to one quarter of the initial rate, and

    • (ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and

  • (g) if “X77” is set out,

    • (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to a rate of 5.5 per cent,

    • (ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,

    • (iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,

    • (iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and

    • (v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

• Marginal note:Rounding of amounts

  (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.

• Marginal note:Rounding of amounts — fraction other than 0.5

  (7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

• Marginal note:Elimination of rates of less than 2%

  (8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

Marginal note:Extension of entitlement

• 52.81 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Vietnam Tariff to any goods that originate in a CPTPP country.

• Marginal note:Retroactivity

  (2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam.

• Marginal note:Content of order

  (3) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Comprehensive and Progressive Vietnam Tariff, indicate the goods to which entitlement to that Tariff is extended; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

DIVISION 4Special Measures, Emergency Measures and Safeguards

Special Measures

Marginal note:Definitions

• 53 (1) The definitions in this subsection apply in this section.

  government

  government, in respect of a country other than Canada, includes

  • (a) a provincial, state, municipal or other local or regional government in the country;

  • (b) a person, agency or institution acting on behalf of, or under the authority of a law or other enactment passed by, the government of the country or a provincial, state, municipal or other local or regional government of the country; and

  • (c) an association of sovereign states of which the country is a member. (gouvernement)

  trade agreement

  trade agreement means an agreement or arrangement relating to international trade to which the Government of Canada is a party. (accord commercial)

• Marginal note:Governor in Council may make orders

  (2) Notwithstanding this Act or any other Act of Parliament, the Governor in Council may, on the recommendation of the Minister and of the Minister of Foreign Affairs, by order, for the purpose of enforcing Canada’s rights under a trade agreement in relation to a country or of responding to acts, policies or practices of the government of a country that adversely affect, or lead directly or indirectly to adverse effects on, trade in goods or services of Canada, do any one or more of the following:

  • (a) suspend or withdraw rights or privileges granted by Canada to any country under a trade agreement or Act of Parliament;

  • (b) make goods that originate in any country or that are entitled to a tariff treatment provided for by regulations made under section 16, or a class of such goods, subject to a surtax in an amount, in addition to the customs duty provided in this Act and the duties imposed under any Act of Parliament or in any regulation or order made under any Act of Parliament, for those goods or that class of goods;

  • (c) include on the Import Control List established under section 5 of the Export and Import Permits Act goods that originate in any country or are entitled to a tariff treatment provided for by any regulations made under section 16, or a class of such goods; and

  • (d) notwithstanding any regulations made under section 16, levy, in respect of goods or a class of goods that originate in any country, a duty that varies from time to time as the quantity of those goods imported during a period specified in the order equals or exceeds totals set out in the order.

• Marginal note:Removal from Import Control List

  (3) If, by an order made under subsection (2), goods are included on the Import Control List referred to in paragraph (2)(c), those goods are deemed to have been removed from that List when the order is repealed or otherwise ceases to have effect.

• Marginal note:Retroactivity

  (3.1) 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, but no such order may have effect in respect of a period before this subsection comes into force.

• Marginal note:Order tabled in Parliament

  (4) The Minister shall cause a copy of any order made under subsection (2) to be laid before Parliament on any of the first 15 days after the making of the order that either House of Parliament is sitting.

• Marginal note:Regulations

  (5) The Governor in Council may, on the recommendation of the Minister, make such regulations as the Governor in Council considers necessary for the carrying out of the purposes of this section and for its enforcement.

Global Emergency Measures

Marginal note:Definitions

54 The definitions in this section apply in sections 55 to 67.

contribute importantly

contribute importantly, in respect of goods imported from one of the following countries, means to be an important cause, but not necessarily the most important cause:

• Chile
• Mexico
• United States (contribuer de manière importante)

principal cause

principal cause, in respect of goods imported from one of the following countries, means an important cause that is no less important than any other cause:

• Colombia
• Korea
• Panama
• Peru (cause principale)

surge

surge, in respect of goods imported from

• (a) the United States or Mexico, means a significant increase in imports over the trend for a recent representative base period; or

• (b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile Free Trade Agreement. (augmentation subite)

Marginal note:Surtax under certain conditions

• 55 (1) Subject to sections 56, 57, 59 and 61, if at any time it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister or of an inquiry made by the Canadian International Trade Tribunal under section 20 or 26 of the Canadian International Trade Tribunal Act, that goods are being imported under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, make any such goods imported from a country specified in the order, when imported into Canada or a region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax

  • (a) at a rate specified in the order; or

  • (b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order.

• Marginal note:Maximum rate

  (2) The rate specified under subsection (1) may not exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy serious injury to domestic producers of like or directly competitive goods.

• Marginal note:Minister’s report

  (3) A report of the Minister referred to in subsection (1) may be made only if

  • (a) there are, in the opinion of the Minister, critical circumstances; or

  • (b) the report relates to perishable agricultural goods.

• Marginal note:Inquiry

  (4) If an order is made under subsection (1) on the basis of a report of the Minister, the Governor in Council shall immediately refer the matter to the Canadian International Trade Tribunal for an inquiry under paragraph 20(a) of the Canadian International Trade Tribunal Act.

• Marginal note:Prohibition against further orders

  (5) Subject to subsection (6), no order may be made under subsection (1) with respect to goods that have already been the subject of an order made under that subsection or subsection 5(3) of the Export and Import Permits Act unless, after the expiry of the order and any related orders made under subsection 5(3.2) or (4.1) of that Act or section 60 or subsection 63(1), there has elapsed a period equal to the greater of two years and the total period during which the order or orders were in effect.

• Marginal note:Exception

  (6) If an order made under subsection (1) was effective with respect to goods for a period of 180 days or less, a further order may be made under that subsection with respect to those goods if

  • (a) at least one year has elapsed since the previous order took effect; and

  • (b) not more than two orders have been made with respect to the goods under subsection (1) within the period of five years before the further order takes effect.

Marginal note:Period and repeal

• 56 (1) An order made under subsection 55(1)

  • (a) subject to sections 62 and 63, has effect for a period not exceeding four years; and

  • (b) may be amended or repealed at any time by the Governor in Council on the recommendation of the Minister unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 64.

• Marginal note:Cessation

  (2) If an order is made under subsection 55(1) on the basis of a report of the Minister, the order ceases to have effect at the end of the two hundredth day after the day on which the order is made unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council, on the basis of an inquiry made under section 20 or 26 of the Canadian International Trade Tribunal Act, that the goods described in the report of the Minister are being imported from a country named in the report under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods.

Marginal note:Exception for certain agricultural goods

57 No order may be made under subsection 55(1), on the basis of a report of the Minister, with respect to any prescribed agricultural goods that may be subject to a surtax under subsection 68(1).

Marginal note:Refund orders

58 For the purpose of carrying out Article 6 of the Agreement on Safeguards in Annex 1A of the World Trade Organization Agreement, the Governor in Council may, on the recommendation of the Minister, by order, refund any surtaxes imposed under an order made under subsection 55(1) on the basis of a report made by the Minister.

Marginal note:Free trade partner emergency measures

• 59 (1) An order under subsection 55(1) may be made applicable to goods of any kind imported from a free trade partner only if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act or a report of the Minister, that

  • (a) the quantity of those goods represents a substantial share of total imports of goods of the same kind;

  • (b) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, contributes importantly to serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and

  • (c) in the case of goods imported from any other free trade partner, the quantity of those goods contributes importantly to serious injury or threat of serious injury to domestic producers of like or directly competitive goods.

• Marginal note:Duration of order

  (2) If an order that applies to goods imported from a free trade partner by virtue of subsection (1) is made under subsection 55(1) on the basis of a report of the Minister, the order ceases to have effect with respect to those goods at the end of the two hundredth day after the day on which the order is made, except that it remains in effect for the period, not exceeding four years, that is specified in the order if, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council under the Canadian International Trade Tribunal Act that

  • (a) the quantity of those goods as described in the report of the Minister is substantial in comparison with the quantity of goods of the same kind imported from other countries;

  • (b) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and

  • (c) in the case of goods imported from any other free trade partner, the quantity of those goods contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.

• Marginal note:Repeal

  (3) If an order that applies to goods imported from a free trade partner in accordance with subsection (1) is made under subsection 55(1) on the basis of a report of the Minister, the Governor in Council shall repeal the order if the Governor in Council is satisfied on the basis of a report of the Canadian International Trade Tribunal, made under the Canadian International Trade Tribunal Act, that the quantity of those goods is not substantial in comparison with the quantity of goods of the same kind imported from other countries or

  • (a) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, that the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, does not contribute importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and

  • (b) in the case of goods imported from any other free trade partner, that the quantity of those goods does not contribute importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.

Marginal note:Emergency measures

59.1 An order made under subsection 55(1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:

• Colombia
• Korea
• Panama
• Peru

Marginal note:Surtax on goods imported from a free trade partner

60 If an order has been made under subsection 55(1) or 63(1) imposing a surtax that does not apply to goods imported from a free trade partner because the goods did not meet the conditions set out in subsection 59(1) or 63(4) and the Governor in Council is satisfied, on the recommendation of the Minister made as a result of an inquiry by the Canadian International Trade Tribunal, that there has been a surge of those goods on or after the coming into force of the order and that, as a result of that surge, the effectiveness of the imposition of the surtax is being undermined, the Governor in Council may, by order, make any such goods, when imported into Canada or into any region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax

• (a) at a rate specified in the order; or

• (b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order.

The rate may not exceed the rate that, in the opinion of the Governor in Council, is sufficient to prevent the undermining of the order made under subsection 55(1) or 63(1).

Marginal note:Rate

• 61 (1) The rate of a surtax imposed under subsection 55(1), section 60 or subsection 63(1) on goods imported from a free trade partner need not be the same rate as that imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country, but must not exceed the rate of surtax imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country.

• Marginal note:Limitation

  (2) If the Governor in Council makes an order under subsection 55(1) or 63(1) that applies to goods imported from a free trade partner that meet the conditions set out in subsection 59(1) or 63(4) or makes an order under section 60, the Governor in Council shall be guided, as the case may be, by

  • (a) subparagraph 5(b) of Article 10.2 of the Canada–United States–Mexico Agreement;

  • (b) subparagraph 5(b) of Article F-02 of the Canada–Chile Free Trade Agreement; or

  • (c) subparagraph 5(b) of Article 4.6 of the Canada–Israel Free Trade Agreement.

Marginal note:Repeal or amendment of surtax order

62 If at any time it appears to the satisfaction of the Governor in Council, as a result of a mid-term review by the Canadian International Trade Tribunal under section 19.02 of the Canadian International Trade Tribunal Act, that an order imposing or extending the application of a surtax under subsection 55(1), section 60 or subsection 63(1) should be repealed or amended, the Governor in Council may, on the recommendation of the Minister, by order, repeal or amend the order.

Marginal note:Extension order

• 63 (1) Subject to subsections (4) and (4.1), if, at any time before the expiry of an order with respect to any goods made under this subsection, subsection 55(1) or section 60 or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act, that

  • (a) an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods, and

  • (b) there is evidence that the domestic producers of like or directly competitive goods are adjusting, as determined in accordance with any regulations made under paragraph 40(b) of the Canadian International Trade Tribunal Act,

  the Governor in Council may, on the recommendation of the Minister, make an extension order imposing a surtax on any goods specified in the previous order imported from any country specified in the extension order.

• Marginal note:Scope and rate

  (2) If an extension order is made under subsection (1),

  • (a) the extension order applies to goods imported into Canada, or any region or part of Canada, specified in the order during the period that the order is in effect; and

  • (b) the rate of the surtax imposed by the extension order must, subject to subsection (3),

    • (i) be at a rate specified in the extension order, or

    • (ii) be at a rate specified in the extension order that varies from time to time as the quantity of the goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds totals specified in the order.

• Marginal note:Maximum rate

  (3) The rate specified in the extension order may not exceed

  • (a) the lowest of any rates previously imposed with respect to the goods under subsection (1) or 55(1) or section 60; and

  • (b) the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy serious injury to domestic producers of like or directly competitive goods and to facilitate the adjustment of the domestic producers.

• Marginal note:Exception for goods imported from a free trade partner

  (4) An order made under subsection (1) may apply to goods imported from a free trade partner only if it appears to the satisfaction of the Governor in Council, on the basis of a report made under the Canadian International Trade Tribunal Act, that

  • (a) the quantity of those goods represents a substantial share of the total imports of goods of the same kind;

  • (b) in the case of goods imported from a country that is a party to the Canada–United States–Mexico Agreement, the quantity of those goods, alone or, in exceptional circumstances, together with the quantity of goods of the same kind imported from each other country that is a party to that Agreement, contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods; and

  • (c) in the case of goods imported from any other free trade partner, the quantity of those goods contributes importantly to the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.

• Marginal note:Exception for goods imported

  (4.1) An order made under subsection (1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:

  • Colombia
  • Korea
  • Panama
  • Peru

• Marginal note:Period and repeal of extension orders

  (5) Every extension order made under subsection (1)

  • (a) remains in effect, subject to this section, for the period that is specified in the order, but the total of the specified period and the periods during which the goods were subject to related orders made under subsection (1) or 55(1) or section 60 or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act may not exceed eight years; and

  • (b) may, notwithstanding any other provision of this section, be amended or repealed at any time by the Governor in Council on the recommendation of the Minister, unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 64.

Marginal note:Resolution of Parliament of cessation

64 Notwithstanding sections 55 to 63 and 65 to 67, if a resolution directing that an order made under subsection 55(1), section 60 or subsection 63(1) cease to have effect is adopted by both Houses of Parliament, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.

Marginal note:Notice in Canada Gazette

65 If an order made under

• (a) subsection 55(1) remains in effect by reason of subsection 56(2) or 59(2), or

• (b) subsection 55(1), section 60 or subsection 63(1) ceases to have effect by reason of a resolution of both Houses of Parliament,

the Minister shall cause a notice to that effect to be published in the Canada Gazette.

Marginal note:Regulations

66 The Governor in Council may make regulations for carrying out the purposes of sections 55 to 65 and may, by order, suspend a surtax or rate in whole or in part from application to the goods of any country or any class of such goods.

Marginal note:Decision of Governor in Council final

67 The decision of the Governor in Council is final on any question that may arise regarding the application of the surtax or rate imposed under sections 55 to 66.

Safeguard Measures for Agricultural Goods

Marginal note:Surtax order

• 68 (1) Notwithstanding this Act or any other Act of Parliament but subject to subsections (2) to (7), the Governor in Council may, on the recommendation of the Minister, by order, make any prescribed agricultural goods specified in the order subject to

  • (a) a surtax, at a rate specified in the order, that is in addition to any other duty imposed under this Act or any other Act of Parliament relating to customs; and

  • (b) any conditions set out in the order relating to the imposition of the surtax.

• Marginal note:Conditions for making order

  (2) Before recommending that an order be made under subsection (1), the Minister must be satisfied, on the basis of a report by the Minister of Agriculture and Agri-Food, that the conditions, set out in Article 5 of the Agreement on Agriculture in Annex 1A of the World Trade Organization Agreement, for the imposition of a surtax on the prescribed agricultural goods have been met.

• Marginal note:Non-application to goods in transit

  (3) The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that

  • (a) before the coming into force of the order, the goods were purchased for importation in the expectation in good faith that subsection (1) would not have applied to those goods; and

  • (b) at the time that the order comes into force, the goods were in transit to the purchaser in Canada.

• Marginal note:Resolution of Parliament of cessation

  (4) If both Houses of Parliament adopt a resolution directing that an order made under subsection (1) cease to have effect, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.

• Marginal note:Notice in Canada Gazette

  (5) If an order under subsection (1) ceases to have effect as a result of a resolution of both Houses of Parliament, the Minister shall cause a notice to that effect to be published in the Canada Gazette.

• Marginal note:Regulations

  (6) The Governor in Council may, on the recommendation of the Minister, make regulations

  • (a) prescribing agricultural goods for the purposes of this section in respect of any country;

  • (b) prescribing terms and conditions governing the making of orders under subsection (1); and

  • (c) generally for carrying out the purposes and provisions of this section.

• Marginal note:Exemption from Statutory Instruments Act

  (7) An order under subsection (1) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act.

• Marginal note:Publication

  (8) Every order made under subsection (1) must be published in the Canada Gazette.

69 [Repealed, 2020, c. 1, s. 196]

70 [Repealed, 2020, c. 1, s. 196]

Bilateral Emergency Measures — Chile

Marginal note:Non-application

• 71 (1) This section does not apply in respect of textile and apparel goods set out in Appendix 1.1 of Annex C-00-B of the Canada–Chile Free Trade Agreement.

• Marginal note:Order by Governor in Council

  (2) Subject to subsection (3), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.012(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.05) of that Act, that goods that are entitled to the Chile Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order,

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 46;

  • (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before July 5, 1997; and

  • (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Chile Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on July 4, 1997, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

• Marginal note:Terms and conditions

  (3) An order under subsection (2)

  • (a) may not be made more than once during the period beginning on July 5, 1997 and ending on December 31, 2002 in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may be made after December 31, 2002 only if it is based on an agreement between the Government of Canada and the Government of the Republic of Chile relating to the application of subsection (2).

• Marginal note:Rate of duty when order ceases to have effect

  (4) If an order made under subsection (2) ceases to have effect in a particular calendar year,

  • (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 46; and

  • (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).

• Marginal note:Specification of applicable rate

  (5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is

  • (a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 46, reduced for subsequent years in accordance with that section; or

  • (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 46.

• Marginal note:Definition of principal cause

  (6) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

• Marginal note:Reference to customs duty in effect

  (7) For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

  • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

Bilateral Emergency Measures — Colombia

Marginal note:Order by Governor in Council

• 71.01 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0121(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.061) of that Act, that goods that are entitled to the Colombia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.01; and

  • (b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Colombia Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on January 1, 2007.

• Marginal note:Terms and conditions

  (2) An order under subsection (1)

  • (a) may not be made more than once in respect of goods of any particular kind;

  • (b) may only remain in effect for the period, not exceeding three years, that is specified in the order; and

  • (c) may only be made during the period beginning on the day on which this subsection comes into force and ending

    • (i) if the order is in respect of goods for which the Colombia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than 10 years, on the day that is 10 years after the day on which this subsection comes into force, and

    • (ii) if the order is in respect of goods for which the Colombia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods.

• Marginal note:Rate of duty when order ceases to have effect

  (3) If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.01.

• Marginal note:Definition of principal cause

  (4) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

Bilateral Emergency Measures — Costa Rica

Marginal note:Non-application

• 71.1 (1) This section does not apply in respect of textile and apparel goods set out in Appendix III.1.1.1 of Annex III.1 of the Canada — Costa Rica Free Trade Agreement.

• Marginal note:Order by Governor in Council

  (2) Subject to subsections (3) and (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.013(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.07) of that Act, that goods that are entitled to the Costa Rica Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.1;

  • (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and

  • (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Costa Rica Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

• Marginal note:Terms and conditions

  (3) An order under subsection (2)

  • (a) may not be made more than twice during the period beginning on the coming into force of this subsection and ending on the date that is seven years after the coming into force of this subsection in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may be made after the date that is seven years after the coming into force of this subsection only if it is based on an agreement between the Government of Canada and the Government of the Republic of Costa Rica relating to the application of subsection (2).

• Marginal note:Application of measures a second time

  (4) A measure referred to in an order made under subsection (2) may be applied a second time if

  • (a) the period of time that has elapsed since the initial application of the measure ended is equal to at least one half the initial period of application;

  • (b) the rate of duty for the first year of the second action is not greater than the rate that would be in effect in accordance with the Schedule of Canada referred to in Annex III.3.1 of the Canada — Costa Rica Free Trade Agreement, entitled “Tariff Elimination”, at the time the first action was imposed; and

  • (c) the rate of duty applicable to any subsequent year is reduced in equal steps such that the duty rate in the final year of the action is equivalent to the rate provided for in the Schedule of Canada referred to in Annex III.3.1 of the Canada — Costa Rica Free Trade Agreement, entitled “Tariff Elimination”, for that year.

• Marginal note:Rate of duty when order ceases to have effect

  (5) If an order made under subsection (2) ceases to have effect in a particular calendar year,

  • (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 49.1; and

  • (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (6).

• Marginal note:Specification of applicable rate

  (6) For the purposes of subsection (5), the Minister shall, by order, specify that the rate referred to in paragraph (5)(b) is

  • (a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 49.1, reduced for subsequent years in accordance with that section; or

  • (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 49.1.

• Marginal note:Definition of principal cause

  (7) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

• Marginal note:Reference to customs duty in effect

  (8) For the purposes of paragraph (2)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

  • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

Bilateral Emergency Measures — Iceland

Marginal note:Orders by Governor in Council

• 71.2 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.014(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.09) of that Act, that goods that are entitled to the Iceland Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.1;

  • (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and

  • (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Iceland Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

• Marginal note:Terms and conditions

  (2) An order under subsection (1)

  • (a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Republic of Iceland relating to the application of subsection (1).

• Marginal note:Certain tariff items

  (3) An order under subsection (1)

  • (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.

• Marginal note:Rate of duty when order ceases to have effect

  (4) If an order made under subsection (1) ceases to have effect in a particular calendar year,

  • (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.1; and

  • (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).

• Marginal note:Specification of applicable rate

  (5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is

  • (a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.1, reduced for subsequent years in accordance with that section; or

  • (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.1.

• Marginal note:Definition of principal cause

  (6) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

• Marginal note:Reference to customs duty in effect

  (7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

  • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

Bilateral Emergency Measures — Norway

Marginal note:Orders by Governor in Council

• 71.3 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.015(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.091) of that Act, that goods that are entitled to the Norway Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.2;

  • (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and

  • (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Norway Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

• Marginal note:Terms and conditions

  (2) An order under subsection (1)

  • (a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Kingdom of Norway relating to the application of subsection (1).

• Marginal note:Certain tariff items

  (3) An order under subsection (1)

  • (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.

• Marginal note:Rate of duty when order ceases to have effect

  (4) If an order made under subsection (1) ceases to have effect in a particular calendar year,

  • (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.2; and

  • (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).

• Marginal note:Specification of applicable rate

  (5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is

  • (a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.2, reduced for subsequent years in accordance with that section; or

  • (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.2.

• Marginal note:Definition of principal cause

  (6) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

• Marginal note:Reference to customs duty in effect

  (7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

  • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

• Marginal note:Non-application

  (8) This section does not apply in respect of goods of the territory of Svalbard.

Bilateral Emergency Measures — Switzerland–Liechtenstein

Marginal note:Orders by Governor in Council

• 71.4 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.016(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.092) of that Act, that goods that are entitled to the Switzerland–Liechtenstein Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.3;

  • (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and

  • (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Switzerland–Liechtenstein Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.

• Marginal note:Terms and conditions

  (2) An order under subsection (1)

  • (a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Swiss Confederation relating to the application of subsection (1).

• Marginal note:Certain tariff items

  (3) An order under subsection (1)

  • (a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.11, 8905.20.19, 8905.20.20, 8905.90.11, 8905.90.19 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and

  • (b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.

• Marginal note:Rate of duty when order ceases to have effect

  (4) If an order made under subsection (1) ceases to have effect in a particular calendar year,

  • (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.3; and

  • (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).

• Marginal note:Specification of applicable rate

  (5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is

  • (a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.3, reduced for subsequent years in accordance with that section; or

  • (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.3.

• Marginal note:Definition of principal cause

  (6) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.

• Marginal note:Reference to customs duty in effect

  (7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is

  • (a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and

  • (b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.

Bilateral Emergency Measures — Panama

Marginal note:Order by Governor in Council

• 71.41 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0131(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.081) of that Act, that goods that are entitled to the Panama Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order

  • (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.41; and

  • (b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Panama Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of

    • (i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and

    • (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods on January 1, 2009.

• Marginal note:Terms and conditions

  (2) An order under subsection (1)

  • (a) is not to be made more than once in respect of goods of any particular kind;

  • (b) remains in effect only for the period, not exceeding three years, that is specified in the order;

  • (c) may be made during the period beginning on the day on which this subsection comes into force and ending

    • (i) if the order is in respect of goods for which the Panama Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than 10 years, on the day that is 10 years after the day on which this subsection comes into force, and

    • (ii) if the order is in respect of goods for which the Panama Tariff rate of customs duty is reduced to the final rate of “Free” over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods; and

  • (d) may be made after the period described in paragraph (c) if the order is based on an agreement between the Government of Canada and the Government of the Republic of Panama relating to the application of subsection (1).

• Marginal note:Rate of duty when order ceases to have effect

  (3) If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.41.

• Marginal note:Definition of principal cause

  (4) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.