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Customs Tariff (S.C. 1997, c. 36)

Full Document:  

Act current to 2019-08-28 and last amended on 2019-06-21. Previous Versions

PART 3Duties Relief (continued)

DIVISION 2Importation without Full Payment of Duties (continued)

Reduced Value for Duty (continued)

Marginal note:Goods of tariff item No. 9805.00.00

 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

 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

 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

  •  (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.

  • 1997, c. 36, s. 87
  • 2009, c. 6, s. 35
  • 2014, c. 28, s. 53
  • 2017, c. 6, s. 99
  • 2018, c. 23, s. 45

Ethno-cultural Groups

Marginal note:Goods of tariff item No. 9937.00.00

 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.

  • 1997, c. 36, s. 88
  • 2005, c. 38, ss. 142, 145

Duty Deferral

Marginal note:Relief

  •  (1) Subject to subsection (2), sections 95 and 98.1 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 for tobacco products or designated goods

    (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 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.

  • 1997, c. 36, s. 89
  • 2002, c. 22, s. 349
  • 2005, c. 38, ss. 142, 145
  • 2017, c. 6, s. 100

Marginal note:Certificate

  •  (1) Subject to regulations made under paragraph 99(e), the Minister of Public Safety and Emergency Preparedness may issue a numbered certificate to a person of a prescribed class referred to in section 89.

  • Marginal note:Amendment, suspension, etc., of certificate

    (2) The Minister of Public Safety and Emergency Preparedness may, subject to regulations made under paragraph 99(e), amend, suspend, renew, cancel or reinstate a certificate issued under subsection (1).

  • Marginal note:Release of goods

    (3) Goods in respect of which relief is granted under section 89 may be released without payment of the duties relieved under that section if the number of the certificate issued under subsection (1) is disclosed when the goods are accounted for under section 32 of the Customs Act and the certificate is in force at that time.

  • 1997, c. 36, s. 90
  • 2005, c. 38, ss. 142, 145

Marginal note:Minister may issue licence for operation of bonded warehouse

  •  (1) If the Minister of Public Safety and Emergency Preparedness considers it advisable, that Minister may issue a licence for the operation of any place as a bonded warehouse to a person who meets the qualifications prescribed by regulations made under subparagraph 99(f)(i) and any requirements or conditions set out in this Act, the Customs Act and the regulations under both Acts respecting the operation of that place.

  • Marginal note:Licence restriction

    (2) Subject to regulations made under paragraph 99(f), the Minister of Public Safety and Emergency Preparedness may impose in a licence issued under subsection (1) any restriction as to the classes of goods that may be received, or the circumstances under which goods may be received, in the bonded warehouse.

  • Marginal note:Amendment of licence

    (3) The Minister of Public Safety and Emergency Preparedness may, subject to regulations made under paragraph 99(f), amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).

  • Marginal note:Security

    (4) A person to whom a licence is issued under subsection (1) shall, at the request of the Minister of Public Safety and Emergency Preparedness, provide security, of a type and in accordance with the conditions that may be prescribed, in an amount satisfactory to that Minister.

  • 1997, c. 36, s. 91
  • 2005, c. 38, ss. 142, 145
 
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