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Customs Tariff (S.C. 1997, c. 36)

Full Document:  

Act current to 2021-11-17 and last amended on 2021-06-21. Previous Versions

PART 1Interpretation and General (continued)

Interpretation (continued)

Marginal note:Elements of the List of Tariff Provisions

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

Marginal note:Words and expressions in Act

 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

 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
  • 1997, c. 36, s. 5
  • 2001, c. 28, s. 32
  • 2009, c. 6, s. 31, c. 16, ss. 37, 56
  • 2010, c. 4, s. 31
  • 2011, c. 24, s. 111
  • 2012, c. 18, s. 33, c. 26, ss. 39, 62
  • 2014, c. 28, s. 44
  • 2020, c. 1, s. 184

Marginal note:Percentage rates

 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

 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

 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

 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.

  • 1997, c. 36, s. 9
  • 2005, c. 38, ss. 142, 145

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

  •  (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

 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

 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

 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.

  • 1997, c. 36, s. 13
  • 2011, c. 24, s. 112

Marginal note:Amendment of List of Tariff Provisions

  •  (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) subsection 75(1),

      • (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.

  • 1997, c. 36, s. 14
  • 2001, c. 28, s. 33
  • 2009, c. 16, ss. 38, 56
  • 2010, c. 4, s. 32
  • 2011, c. 24, s. 113
  • 2012, c. 18, ss. 34, 44, c. 26, ss. 40, 61 to 63
  • 2014, c. 14, s. 40, c. 28, s. 45
  • 2017, c. 8, s. 34
  • 2018, c. 23, s. 41
  • 2020, c. 1, s. 185

Marginal note:List of Countries

  •  (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.

  • 1997, c. 36, s. 15
  • 2011, c. 24, s. 114

PART 2Customs Duties

DIVISION 1Origin of Goods

Rules of Origin

Marginal note:Meaning of originate

  •  (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

  •  (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

  •  (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).

  • 1997, c. 36, s. 18
  • 2005, c. 38, ss. 142, 145

Marking of Goods

Marginal note:Regulations requiring marking

  •  (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.

  • 1997, c. 36, s. 19
  • 2005, c. 38, ss. 142, 145
 
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