Customs Tariff

Marginal note:Regulations

• 132 (1) The Governor in Council may, on the recommendation of the Minister, make regulations

  • (a) amending the List of Tariff Provisions to change or prescribe conditions of classification of goods for the purposes of Chapter 99 of that List;

  • (b) prescribing territories for the purposes of the definition country in subsection 2(1);

  • (c) prescribing eligible Commonwealth countries or conditions for eligibility of Commonwealth countries for the purposes of a tariff item of heading No. 51.11, 51.12 or 58.03;

  • (d) prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act;

  • (e) reducing the maximum value of goods that are entitled to be classified under a tariff item of heading No. 98.04;

  • (f) for the purposes of tariff item No. 9808.00.00, withdrawing privileges from persons or classes of persons who are referred to in that tariff item and are from a country that refuses to grant the same privileges to Canadian officials holding corresponding or equivalent posts in that country;

  • (g) for the purposes of tariff item No. 9810.00.00,

    • (i) designating institutions, foreign countries and military service agencies, and

    • (ii) withdrawing privileges from persons or classes of persons who are referred to in that tariff item and are from a country that refuses to grant corresponding privileges;

  • (h) amending the list of products set out in tariff item No. 9905.00.00;

  • (i) amending the list of goods in tariff item No. 9987.00.00;

  • (j) in respect of goods or classes of goods of heading No. 98.26, amending the schedule to

    • (i) add, delete or amend tariff items relating to goods or classes of goods classified under each tariff item of that heading,

    • (ii) amend the rates of customs duty levied on goods or classes of goods classified under a tariff item of that heading,

    • (iii) amend the conditions under which goods or classes of goods may be imported under a tariff item of that heading,

    • (iv) exclude any goods or classes of goods from the application of a tariff item of that heading,

    • (v) define terms of that heading, and

    • (vi) amend the maximum value of goods that may be imported under a tariff item of that heading;

  • (k) reducing any customs duty imposed on goods of Chapter 89 in the List of Tariff Provisions in such circumstances and under such conditions as are prescribed;

  • (l) for the purposes of tariff item No. 9993.00.00, limiting or restricting the use, kinds or quantity of goods that may be classified under that tariff item;

  • (m) for the purposes of tariff item No. 9897.00.00,

    • (i) amending that tariff item to exclude goods manufactured or produced wholly or in part by prison labour from that tariff item, or prescribing the conditions under which such goods may be excluded from that tariff item,

    • (i.1) amending that tariff item to exclude goods that are mined, manufactured or produced wholly or in part by forced labour or child labour as those terms are defined in section 2 of the Fighting Against Forced Labour and Child Labour in Supply Chains Act, from that tariff item, or prescribing the conditions under which such goods may be excluded from that tariff item,

    • (ii) amending that tariff item to exclude used or second-hand motor vehicles manufactured before the calendar year in which importation is sought to be made from that tariff item, or prescribing the conditions under which such vehicles may be excluded from that tariff item, and

    • (iii) amending that tariff item to exclude used or second-hand aircraft from that tariff item, or prescribing the conditions under which such aircraft may be excluded from that tariff item;

  • (n) for the purposes of tariff item No. 9898.00.00, amending that tariff item to prescribe conditions under which arms, military stores, munitions of war or offensive weapons are excluded from that tariff item;

  • (o) prescribing anything that is to be prescribed under a tariff item in Chapter 98 or 99 in the List of Tariff Provisions;

  • (p) prescribing anything that may be prescribed under this Act; and

  • (q) generally, for carrying out the purposes and provisions of this Act.

• Marginal note:Approval by Parliament

  (2) Regulations made under paragraph (1)(e), or under subparagraph (1)(j)(vi) that reduce the maximum value of goods, cease to have effect on the one hundred and eightieth day after the day on which they become effective or, if Parliament is not then sitting, the fifteenth day thereafter that either House of Parliament is sitting unless, not later than that day, the regulations are approved by a resolution adopted by both Houses of Parliament.

• Marginal note:Meaning of sitting day

  (3) For the purposes of subsection (2), a day on which either House of Parliament sits is deemed to be a sitting day.

• Marginal note:Maximum value restored

  (4) At the time regulations referred to in subsection (2) cease to have effect, the maximum value shall be restored.

• Marginal note:Retroactive effect

  (5) A regulation made under paragraph (1)(d) that provides that it is to come into force on a day earlier than the day on which it is registered under section 6 of the Statutory Instruments Act comes into force on that earlier day if it gives effect to a public announcement made on or before that earlier day.