Customs Tariff (S.C. 1997, c. 36)

Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions

Chile Tariff

Marginal note:Application of CT

  • 46. (1) Subject to section 24, goods that originate in Chile are entitled to the Chile Tariff rates of customs duty.

  • Marginal note:“A” final rate

    (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

  • Marginal note:“F” staging for CT

    (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.

  • Marginal note:Staging for CT

    (4) If “G”, “K”, “K1”, “D1”, “I”, “I1” or “L” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CT” in relation to goods entitled to the Chile Tariff, the Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced

    • (a) if “G” is set out, effective on January 1, 1999, to the final rate of “Free”;

    • (b) if “K” is set out,

      • (i) effective on January 1, 1999, to four fifths of the initial rate,

      • (ii) effective on January 1, 2000, to three fifths of the initial rate, and

      • (iii) effective on January 1, 2001, to the final rate of “Free”;

    • (c) if “K1” is set out,

      • (i) effective on January 1, 1999, to 86% of the initial rate,

      • (ii) effective on January 1, 2000, to 60% of the initial rate, and

      • (iii) effective on January 1, 2001, to the final rate of “Free”;

    • (d) if “D1” is set out,

      • (i) effective on January 1, 1999, to three quarters of the initial rate,

      • (ii) effective on January 1, 2000, to one half of the initial rate,

      • (iii) effective on January 1, 2001, to one quarter of the initial rate, and

      • (iv) effective on January 1, 2002, to the final rate of “Free”;

    • (e) if “I” is set out,

      • (i) effective on January 1, 1999, to four fifths of the initial rate,

      • (ii) effective on January 1, 2000, to three fifths of the initial rate,

      • (iii) effective on January 1, 2001, to two fifths of the initial rate,

      • (iv) effective on January 1, 2002, to one fifth of the initial rate, and

      • (v) effective on January 1, 2003, to the final rate of “Free”;

    • (f) if “I1” is set out,

      • (i) effective on January 1, 1999, to 84% of the initial rate,

      • (ii) effective on January 1, 2000, to 60% of the initial rate,

      • (iii) effective on January 1, 2001, to 42% of the initial rate,

      • (iv) effective on January 1, 2002, to 20% of the initial rate, and

      • (v) effective on January 1, 2003, to the final rate of “Free”; and

    • (g) if “L” is set out, effective on January 1, 2003, to the final rate of “Free”.

  • Marginal note:Rounding of specific rates

    (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.

  • Marginal note:Rounding of amounts

    (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.

  • Marginal note:Elimination of rates of less than two per cent

    (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.