Customs Tariff

Marginal note:Conditions

• 24 (1) Unless otherwise provided in an order made under subsection (2) or otherwise specified in a tariff item, goods are entitled to a tariff treatment, other than the General Tariff, under this Act only if

  • (a) proof of origin of the goods is given in accordance with the Customs Act; and

  • (b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:

    • (i) paragraph 31(1)(a),

    • (ii) paragraph 34(1)(a),

    • (ii.1) paragraph 36.2(1)(a),

    • (iii) paragraph 38(1)(a),

    • (iv) paragraph 42(1)(a),

    • (v) subsection 45(7),

    • (vi) section 48,

    • (vii) subsection 49.01(8),

    • (viii) section 49.2,

    • (ix) subsection 49.5(8),

    • (x) subsection 49.6(8).

• Marginal note:Exemption

  (2) The Governor in Council may, on the recommendation of the Minister, by order, exempt goods entitled to a tariff treatment other than the General Tariff from any condition set out in subsection (1), on such conditions as may be specified in the order.