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Customs Tariff (S.C. 1997, c. 36)

Full Document:  

Act current to 2019-08-28 and last amended on 2019-06-21. Previous Versions

PART 2Customs Duties (continued)

DIVISION 3Tariff Treatments (continued)

Canada–European Union Tariff

Marginal note:Application of CEUT

  •  (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.

  • 2017, c. 6, s. 97

Marginal note:Regulations

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

  • 2017, c. 6, s. 97

Marginal note:Extension and withdrawal of entitlement

  •  (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.

  • 2017, c. 6, s. 97

Canada–Israel Agreement Tariff

Marginal note:Application of CIAT

  •  (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.

Marginal note:Limits on reduction of duty

 The Governor in Council may, on the recommendation of the Minister of Foreign Affairs, by order, specify limits on the aggregate quantity of roses of tariff item No. 0603.10.11 that are entitled to the Canada–Israel Agreement Tariff, and the limits apply during the periods that may be specified in the order.

 
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