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Customs Tariff (S.C. 1997, c. 36)

Full Document:  

Act current to 2019-06-20 and last amended on 2019-01-01. Previous Versions

PART 2Customs Duties (continued)

DIVISION 3Tariff Treatments (continued)

Switzerland–Liechtenstein Tariff

Marginal note:Application of SLT

  •  (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.

  • 2009, c. 6, s. 33

Jordan Tariff

Marginal note:Application of JT

  •  (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.

  • 2012, c. 18, s. 36

Ukraine Tariff

Marginal note:Application of UAT

  •  (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.

  • 2017, c. 8, s. 36

Comprehensive and Progressive Trans-Pacific Partnership Tariff

Marginal note:Application of CPTPT

  •  (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.

  • 2018, c. 23, s. 43
 
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