Short Title

1 This Order may be cited as the Surtax on Boneless Beef Order No. 2, 1994.

Interpretation

2 In this Order,

Act

Act means the Customs Tariff; (Loi)

boneless beef

boneless beef means beef that is classified under tariff item No. 0201.30.00 or 0202.30.00 of Schedule I to the Act; (boeuf désossé)

direct shipment

direct shipment has the same meaning as in sections 17 and 18 of the Act. (transport direct)

Application

3 This Order applies during the period commencing on the day on which section 126 of An Act to implement the North American Free Trade Agreement comes into force and ending on June 30, 1995.

Surtax

4 Subject to section 5, boneless beef that is imported into Canada during the period beginning on the day on which section 126 of An Act to implement the North American Free Trade Agreement comes into force and ending on December 31, 1994 is subject to a surtax in an amount equal to 25 per cent of its value for duty, over and above any other rate of customs duty specified in Schedule I to the Act, or otherwise provided for under the Act, in respect of that beef, payable in accordance with the Customs Act and the regulations made under that Act.

Exceptions

5 Section 4 does not apply in respect of boneless beef that

• (a) originates in the territory of a NAFTA country, within the meaning of the NAFTA Rules of Origin Regulations;

• (b) does not originate in the territory of a NAFTA country and is imported into Canada by direct shipment from the country in which it originates if, on the day before the day on which the boneless beef is released, the total quantity of such boneless beef that has been imported or released since the beginning of the period set out in column I of an item of the schedule is less than the quantity set out in column II of that item;

• (c) is removed as ships’ stores from a customs office, sufferance warehouse or bonded warehouse under paragraph 19(1)(c) or (2)(c) of the Customs Act;

• (d) is exported directly from a customs office, sufferance warehouse, bonded warehouse or duty free shop under paragraph 19(1)(d) or (2)(d) of the Customs Act;

• (e) is imported into Canada during the period set out in column I of an item of the schedule and is released within six months after the end of that period unless, on the day before the day of the release, the total quantity of boneless beef imported into Canada or released since the beginning of any period in 1995 in respect of which a surtax is applicable under an order made under subsection 59.1(1) of the Act exceeds the quantity of boneless beef that is exempt from surtax under any such order; or

• (f) is classified under tariff item 0202.30.00, and is imported or released into Canada on or after the day on which this Order is registered under the Statutory Instruments Act, and is composed of the following cuts: eye of round, outside round, outside flat, inside round and sirloin tip.