Customs Tariff (S.C. 1997, c. 36)

Marginal note:Regulations

77.7 The Governor in Council may make regulations for carrying out the purposes of sections 77.1 to 77.6 and may, by order, suspend a surtax or rate in whole or in part from application to any goods or any class of goods.

Marginal note:Decision of Governor in Council final

77.8 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 77.1 to 77.6.

Marginal note:Expiry date

77.9 Sections 77.1 to 77.8 cease to have effect on December 11, 2013.

Surtaxes

Marginal note:Surtax

• 78 (1) If at any time it appears to the satisfaction of the Governor in Council, on a report of the Minister, that Canada’s external financial position and its balance of payments are such as to require special measures respecting Canadian imports, the Governor in Council may, by order, subject goods that originate in a country or that are entitled to any tariff treatment under regulations made under section 16, or any class of such goods, to a surtax that is in addition to the duties imposed under this Act.

• Marginal note:Amount of surtax

  (2) A surtax referred to in subsection (1) may differ in amount for different goods or classes of goods.

• Marginal note:Order ceases to have effect unless approved by Parliament

  (3) An order the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after it is made if Parliament is then sitting or, if Parliament is not then sitting, at the end of the fifteenth sitting day of the next sitting of Parliament, unless before that day the order is approved by a resolution adopted by both Houses of Parliament.

• Marginal note:Meaning of sitting day

  (4) For the purposes of subsection (3), a day on which either House of Parliament sits is deemed to be a sitting day.

Goods in Transit

Marginal note:Goods in transit

79 An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:

• (a) subsection 53(2);

• (b) subsection 55(1);

• (c) section 60;

• (d) subsection 63(1);

• (e) [Repealed, 2020, c. 1, s. 197]

• (f) [Repealed, 2020, c. 1, s. 197]

• (g) subsection 71.01(1);

• (h) subsection 71.1(2);

• (i) subsection 71.41(1);

• (j) subsection 71.5(1);

• (k) subsection 71.6(1);

• (l) subsection 72(2);

• (m) subsection 73(1);

• (n) subsection 74(1);

• (o) subsection 74(2).

• (p) [Repealed, 2024, c. 3, s. 37]

PART 3Duties Relief

Interpretation

Marginal note:Definitions

80 The definitions in this section apply in this Part.

customs duties

customs duties, other than for the purposes of sections 95, 96, 98.1 and 98.2, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2. (droits de douane)

duties

duties, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax. (droits)

excise taxes

excise taxes means the taxes imposed under the Excise Tax Act other than the goods and services tax. (taxes d’accise)

goods and services tax

goods and services tax means the tax imposed under Part IX of the Excise Tax Act. (taxe sur les produits et services)

process

process, in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods. (transformation)

Marginal note:Part binds Her Majesty

81 This Part is binding on Her Majesty in right of Canada or of a province.

DIVISION 1Reduction of Rates of Customs Duty

Marginal note:Amendment of List of Tariff Provisions and the “F” Staging List

• 82 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List in respect of goods used in the production of other goods or the provision of services, subject to any conditions and for any period that may be set out in the order.

• Marginal note:Repeal or amendment

  (2) At any time before the expiration of an order made under subsection (1), the Governor in Council may, on the recommendation of the Minister, by subsequent order, repeal or amend the order subject to any conditions and for any period that may be set out in the subsequent order.

• Marginal note:Maximum rate

  (3) A rate specified in an order made under subsection (1) or (2) may not exceed the rate of customs duty that would have been set out in the List of Tariff Provisions or in the “F” Staging List in respect of those goods if no order were made under this section.

• Marginal note:Retroactivity

  (4) An order made under subsection (1) or (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.

• Marginal note:Exception

  (5) An order made under subsection (2) that increases a rate of customs duty may not have effect in respect of a period before the date the order is published in the Canada Gazette.

• Marginal note:Regulations

  (6) The Governor in Council may, on the recommendation of the Minister, make regulations for carrying out the purposes of this section.

DIVISION 2Importation without Full Payment of Duties

Reduced Value for Duty

Marginal note:Goods of heading No. 98.04

83 In the case of goods that are imported by a traveller, that are reported in accordance with regulations made under paragraph 133(f) prescribing conditions for the classification of goods under heading No. 98.04 and that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the maximum value specified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00, would be classified under one of those tariff items,

• (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages, vaping products and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001, be reduced by the quantity of alcoholic beverages, vaping products and tobacco and up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;

• (b) in the case of goods that would have been classified under tariff item No. 9804.30.00,

  • (i) the value for duty of the goods shall be reduced by an amount equal to the maximum value specified under tariff item No. 9804.10.00 or 9804.20.00, as the case may be, and

  • (ii) the first $300 of the value for duty shall be assessed duties under tariff item No. 9804.30.00; and

• (c) the goods shall be classified under tariff items in any of Chapters 1 to 97 and heading No. 98.26, as the case may be.

Marginal note:Goods of tariff item No. 9805.00.00

84 Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.

Marginal note:Goods of tariff item No. 9816.00.00

85 Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9816.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.

Marginal note:Regulations

86 The Governor in Council may, on the recommendation of the Minister, make regulations respecting the conditions under which, or circumstances in which, sections 83 to 85 apply.

Marginal note:Goods of tariff item No. 9971.00.00

• 87 (1) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Iceland Tariff, the Norway Tariff or the Switzerland–Liechtenstein Tariff is the value of the repairs or alterations made to those goods in Iceland, Norway, Switzerland or Liechtenstein, as the case may be.

• Marginal note:Limitation

  (2) Subsection (1) ceases to have effect on the day before the day that is 15 years after the day on which this subsection comes into force.

• Marginal note:Goods of tariff item No. 9971.00.00

  (3) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Korea Tariff is the value of the repairs or alterations made to those goods in Korea.

• Marginal note:Limitation

  (4) Subsection (3) ceases to have effect on the day before the day that is 10 years after the day on which this subsection comes into force.

• Marginal note:Goods of tariff item No. 9971.00.00 — EU

  (5) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Canada–European Union Tariff is the value of the repairs or alterations made to those goods in an EU country or other CETA beneficiary.

• Marginal note:Limitation

  (6) Subsection (5) ceases to have effect on January 1 of the seventh year after the year in which this subsection comes into force.

• Marginal note:Goods of tariff item No. 9971.00.00 — CPTPP country

  (7) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to a CPTPP tariff is the value of the repairs or alterations made to those goods in a CPTPP country.

• Marginal note:Goods of tariff item No. 9971.00.00 – U.K.

  (8) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the United Kingdom Tariff is the value of the repairs or alterations made to those goods in a CUKTCA beneficiary.

• Marginal note:Limitation

  (9) Subsection (8) ceases to have effect on January 1, 2024.

Ethno-cultural Groups

Marginal note:Goods of tariff item No. 9937.00.00

88 A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item No. 9937.00.00 shall submit an application to the Minister of Public Safety and Emergency Preparedness supported by evidence that the group satisfies the criteria set out in that tariff item.

Duty Deferral

Marginal note:Relief

• 89 (1) Subject to subsection (2), sections 95, 98.1 and 98.2 and any regulations made under section 99, if an application for relief is made within the prescribed time, in accordance with subsection (4), by a person of a prescribed class, relief may be granted from the payment of duties that would but for this section be payable in respect of imported goods that are

  • (a) released and subsequently exported in the same condition in which they were imported;

  • (b) released, processed in Canada and subsequently exported;

  • (c) released and directly consumed or expended in the processing in Canada of goods that are subsequently exported;

  • (d) released, if the same quantity of domestic or imported goods of the same class is processed in Canada and subsequently exported; or

  • (e) released, if the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of goods that are subsequently exported.

• Marginal note:Exception

  (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products, vaping products or designated goods.

• Marginal note:Deemed exportation

  (3) For the purposes of subsection (1), goods are deemed to have been exported if they are

  • (a) designated as ships’ stores by regulations made under paragraph 99(g) and supplied for use on board a conveyance of a class prescribed under that paragraph;

  • (b) used for the equipment, repair or reconstruction of ships or aircraft of a class prescribed under paragraph 99(d);

  • (c) delivered to a telegraph cable ship of a class prescribed under paragraph 99(d);

  • (d) supplied for exportation to a department or agency of, or a corporation owned, controlled or operated by, the Government of Canada or the government of a province, that is designated by the Minister of Public Safety and Emergency Preparedness;

  • (e) placed in a bonded warehouse or duty free shop for exportation, or placed in a bonded warehouse for use in accordance with paragraph (a) or (c);

  • (f) transferred from a person who has been issued a certificate under section 90 to another person who has been issued such a certificate; or

  • (g) used or destined for use in any other prescribed manner.

• Marginal note:Application

  (4) An application for relief under subsection (1) must be in a form and contain information satisfactory to the Minister of Public Safety and Emergency Preparedness.