Customs Tariff (S.C. 1997, c. 36)
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Act current to 2026-04-28 and last amended on 2025-01-01. Previous Versions
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.
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