Marginal note:Goods of tariff item No. 9971.00.00
87 (1) Notwithstanding subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00
(a) that are entitled to the Mexico Tariff is the value of the repairs or alterations made to those goods in Mexico; and
(b) that are entitled to the Mexico–United States Tariff is the value of the repairs or alterations made to those goods in one or more NAFTA countries.
Marginal note:Limitation
(2) Subsection (1) ceases to have effect on December 31, 2002.
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