Customs Tariff (S.C. 1997, c. 36)
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Act current to 2026-09-21 and last amended on 2026-09-01. Previous Versions
PART 2Customs Duties (continued)
DIVISION 4Special Measures, Emergency Measures and Safeguards (continued)
Global Emergency Measures (continued)
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.
- 1997, c. 36, s. 61
- 2020, c. 1, s. 194
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imposing or extending the application of a surtax under subsection 55(1), section 60 or subsection 63(1) should be repealed or amended, the Governor in Council may, on the recommendation of the Minister, by order, repeal or amend the order.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.
- 1997, c. 36, s. 63
- 2009, c. 16, s. 45
- 2010, c. 4, s. 38
- 2011, c. 24, s. 127
- 2012, c. 26, s. 45
- 2014, c. 28, s. 50
- 2020, c. 1, s. 195
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.
- 1997, c. 36, s. 68
- 1999, c. 17, s. 130
- 2005, c. 38, s. 87
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.
- 1997, c. 36, s. 71
- 2018, c. 27, s. 72
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