Customs Tariff

Marginal note:Surtax order

• 68 (1) Notwithstanding this Act or any other Act of Parliament but subject to subsections (2) to (7), the Governor in Council may, on the recommendation of the Minister, by order, make any prescribed agricultural goods specified in the order subject to

  • (a) a surtax, at a rate specified in the order, that is in addition to any other duty imposed under this Act or any other Act of Parliament relating to customs; and

  • (b) any conditions set out in the order relating to the imposition of the surtax.

• Marginal note:Conditions for making order

  (2) Before recommending that an order be made under subsection (1), the Minister must be satisfied, on the basis of a report by the Minister of Agriculture and Agri-Food, that the conditions, set out in Article 5 of the Agreement on Agriculture in Annex 1A of the World Trade Organization Agreement, for the imposition of a surtax on the prescribed agricultural goods have been met.

• Marginal note:Non-application to goods in transit

  (3) The Commissioner of Customs and Revenue may relieve goods from payment of a surtax imposed by an order under subsection (1) if the Commissioner is of the opinion that

  • (a) before the coming into force of the order, the goods were purchased for importation in the expectation in good faith that subsection (1) would not have applied to those goods; and

  • (b) at the time that the order comes into force, the goods were in transit to the purchaser in Canada.

• Marginal note:Resolution of Parliament of cessation

  (4) If both Houses of Parliament adopt a resolution directing that an order made under subsection (1) cease to have effect, the order ceases to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order ceases to have effect, on that specified day.

• Marginal note:Notice in Canada Gazette

  (5) If an order under subsection (1) ceases to have effect as a result of a resolution of both Houses of Parliament, the Minister shall cause a notice to that effect to be published in the Canada Gazette.

• Marginal note:Regulations

  (6) The Governor in Council may, on the recommendation of the Minister, make regulations

  • (a) prescribing agricultural goods for the purposes of this section in respect of any country;

  • (b) prescribing terms and conditions governing the making of orders under subsection (1); and

  • (c) generally for carrying out the purposes and provisions of this section.

• Marginal note:Exemption from Statutory Instruments Act

  (7) An order under subsection (1) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act.

• Marginal note:Publication

  (8) Every order made under subsection (1) must be published in the Canada Gazette.