Customs Tariff (S.C. 1997, c. 36)

Marginal note:Elements of the List of Tariff Provisions

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

Marginal note:Words and expressions in Act

4 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

5 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

Marginal note:Percentage rates

6 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

7 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

8 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

9 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.

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

• 10 (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

11 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

12 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

13 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.

Marginal note:Amendment of List of Tariff Provisions

• 14 (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.