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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 2Customs Duties (continued)

DIVISION 3Tariff Treatments (continued)

Commonwealth Caribbean Countries Tariff

Marginal note:Application of CCCT

  •  (1) Subject to sections 24 and 43 and any order made under section 42, goods that originate in a country set out in the List of Countries as a beneficiary of the Commonwealth Caribbean Countries Tariff are entitled to the Commonwealth Caribbean Countries Tariff rates of customs duty.

  • Marginal note:“A” final rate

    (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the final rate.

  • Marginal note:“F” staging for CCCT

    (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

Marginal note:Extension or withdrawal of entitlement

  •  (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

    • (a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff;

    • (b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

    • (c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

  • Marginal note:Contents of order

    (2) An order made under subsection (1)

    • (a) must specify the date on which the order becomes effective;

    • (b) must, if the order extends or wholly or partially withdraws entitlement to the Commonwealth Caribbean Countries Tariff, indicate the goods to which the order applies; and

    • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

  • 1997, c. 36, s. 42
  • 2011, c. 24, s. 120

Marginal note:Application of tariff rate quota

  •  (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Commonwealth Caribbean Countries Tariff for a period specified in the order.

  • Marginal note:Tariff treatment if tariff rate quota exceeded

    (2) Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Commonwealth Caribbean Countries Tariff.

Australia Tariff and New Zealand Tariff

Marginal note:Application of AUT

  •  (1) Subject to section 24, goods that originate in Australia are entitled to the Australia Tariff rates of customs duty.

  • Marginal note:Application of NZT

    (2) Subject to section 24, goods that originate in New Zealand are entitled to the New Zealand Tariff rates of customs duty.

  • Marginal note:“A” final rate

    (3) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate.

  • Marginal note:Staging for AUT and NZT

    (4) If “B” or “E” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced

    • (a) if “B” is set out

      • (i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and

      • (ii) effective on January 1, 2000, to the final rate; and

    • (b) if “E” is set out

      • (i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate,

      • (ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate,

      • (iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate,

      • (iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate,

      • (v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and

      • (vi) effective on January 1, 2004, to the final rate.

  • Marginal note:“F” staging for AUT and NZT

    (5) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List.

  • Marginal note:Rounding percentage rates

    (6) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one per cent, to the higher of them.

  • Marginal note:Rounding percentage rates

    (7) If a reduction under subsection (4) or (5) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

  • Marginal note:Rounding specific rates

    (8) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate

    • (a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded

      • (i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them,

      • (ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and

      • (iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or

    • (b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.

United States Tariff, Mexico Tariff and Mexico–United States Tariff

Marginal note:Application of UST

  •  (1) Subject to section 24, goods that are entitled to the United States Tariff are entitled to the United States Tariff rates of customs duty.

  • Marginal note:“A” final rate for UST

    (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UST” in relation to goods entitled to the United States Tariff, the United States Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

  • Marginal note:Application of MT

    (3) Subject to section 24, goods that are entitled to the Mexico Tariff are entitled to the Mexico Tariff rates of customs duty.

  • Marginal note:Application of MUST

    (4) Subject to section 24, goods that are entitled to the Mexico–United States Tariff are entitled to the Mexico–United States Tariff rates of customs duty.

  • Marginal note:“A” final rate for MT and MUST

    (5) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate of “Free”.

  • Marginal note:“A1” final rate for MT

    (6) If “A1” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” in relation to goods of heading No. 17.01 or tariff item No. 1806.10.10 that are entitled to the Mexico Tariff, the Mexico Tariff rate of customs duty that applies to those goods is the final rate.

  • Marginal note:“B1” staging for MT

    (7) If “B1” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” in relation to goods of heading No. 17.02 or tariff item No. 2106.90.21 that are entitled to the Mexico Tariff, the Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced

    • (a) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate; and

    • (b) effective on January 1, 2000, to the final rate.

  • Marginal note:“F” staging for MT and MUST

    (8) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List to the final rate.

  • Marginal note:Staging for MT and MUST

    (9) If “G”, “H” or “I” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “MT” or “MUST” in relation to goods entitled to the Mexico Tariff or the Mexico–United States Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced

    • (a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;

    • (b) if “H” is set out,

      • (i) effective on January 1, 1999, to four fifths of the initial rate,

      • (ii) effective on January 1, 2000, to three fifths of the initial rate, and

      • (iii) effective on January 1, 2001, to the final rate of “Free”; and

    • (c) if “I” is set out,

      • (i) effective on January 1, 1999, to four fifths of the initial rate,

      • (ii) effective on January 1, 2000, to three fifths of the initial rate,

      • (iii) effective on January 1, 2001, to two fifths of the initial rate,

      • (iv) effective on January 1, 2002, to one fifth of the initial rate, and

      • (v) effective on January 1, 2003, to the final rate of “Free”.

  • Marginal note:Rounding amounts

    (10) If a reduction under subsection (8) or (9) in respect of goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05 results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

  • Marginal note:Elimination of rates of less than two per cent

    (11) If a reduction under subsection (8) or (9) in respect of goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05 results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.

  • Marginal note:Rounding specific rates

    (12) If a reduction under subsection (7), (8) or (9) results in a specific rate of customs duty that includes a fraction of one-tenth of a cent, the rate shall be rounded down to the nearest one-tenth of a cent.

  • Marginal note:Extension of United States Tariff and Mexico Tariff

    (13) Notwithstanding any other provision of this Act, for the purpose of giving effect to Appendix 6 of Annex 300-B of Chapter Three of the North American Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the United States Tariff or the Mexico Tariff to any imported goods under such conditions as may be specified in the order.

 
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