Government of Canada / Gouvernement du Canada
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Customs Tariff (S.C. 1997, c. 36)

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Act current to 2024-02-06 and last amended on 2024-01-01. Previous Versions


  • — 2023, c. 26, s. 229

    • 229 The heading before section 17 and sections 17 and 18 of the Customs Tariff are replaced by the following:

      Direct Shipment
      • Shipment to Canada
        • 17 (1) For the purposes of this Act, goods are shipped directly to Canada from another country when the goods are shipped to Canada from that other country in accordance with the regulations.

        • Regulations

          (2) For the purposes of determining whether goods are shipped directly to Canada, the Governor in Council may, on the recommendation of the Minister, make regulations respecting the shipping of goods.

  • — 2023, c. 26, s. 235

    • 235 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff is amended by deleting the symbol “X” in the column under the heading “MFN” opposite “Belarus” and “Russia” in the column under the heading “Country Name”.

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