Customs Tariff

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 List of Tariff Provisions and the “F” Staging List to reduce a rate of customs duty on goods imported from a country, and to make other amendments consequential thereto,

  • (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 subsection 55(1), section 60 or subsection 63(1), 69(2), 70(2), 71(2), 71.1(2), 72(1), 75(1), 76(1) or 76.1(1) or under 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.