Customs Tariff (S.C. 1997, c. 36)

Marginal note:Application of tariff rate quota

• 36.3 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff Plus for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff Plus.

Marginal note:Expiry date

36.4 Sections 36.1 to 36.3 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.

Least Developed Country Tariff

Marginal note:Application of LDCT

• 37 (1) Subject to sections 24 and 39 and any order made under section 38, goods that originate in a country set out in the List of Countries as a beneficiary of the Least Developed Country Tariff are entitled to the Least Developed Country 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 “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for LDCT

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

Marginal note:Extension or withdrawal of entitlement

• 38 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country;

  • (b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• Marginal note:Contents of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Least Developed Country Tariff, indicate the goods to which that Tariff is extended;

  • (c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and

  • (d) must, if the order wholly or partially withdraws entitlement to the Least Developed Country Tariff, indicate the goods to which the General Preferential Tariff applies as a consequence.

Marginal note:Application of tariff rate quota

• 39 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Least Developed Country Tariff for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Least Developed Country Tariff.

Marginal note:Expiry date

40 Sections 37 to 39 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council.

Commonwealth Caribbean Countries Tariff

Marginal note:Application of CCCT

• 41 (1) Subject to sections 24 and 43 and any order made under section 42, goods that originate in a country set out in the List of Countries as a beneficiary of the Commonwealth Caribbean Countries Tariff are entitled to the Commonwealth Caribbean Countries 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 “CCCT” in relation to goods entitled to the Commonwealth Caribbean Countries Tariff, the Commonwealth Caribbean Countries Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for CCCT

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

Marginal note:Extension or withdrawal of entitlement

• 42 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

  • (a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff;

  • (b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• Marginal note:Contents of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order extends or wholly or partially withdraws entitlement to the Commonwealth Caribbean Countries Tariff, indicate the goods to which the order applies; and

  • (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.

Marginal note:Application of tariff rate quota

• 43 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the Commonwealth Caribbean Countries Tariff for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the Commonwealth Caribbean Countries Tariff.

Australia Tariff and New Zealand Tariff

Marginal note:Application of AUT

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

• Marginal note:Application of NZT

  (2) Subject to section 24, goods that originate in New Zealand are entitled to the New Zealand Tariff rates of customs duty.

• Marginal note:“A” final rate

  (3) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate.

• Marginal note:Staging for AUT and NZT

  (4) If “B” or “E” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced

  • (a) if “B” is set out

    • (i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and

    • (ii) effective on January 1, 2000, to the final rate; and

  • (b) if “E” is set out

    • (i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate,

    • (ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate,

    • (iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate,

    • (iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate,

    • (v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and

    • (vi) effective on January 1, 2004, to the final rate.

• Marginal note:“F” staging for AUT and NZT

  (5) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List.

• Marginal note:Rounding percentage rates

  (6) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one per cent, to the higher of them.

• Marginal note:Rounding percentage rates

  (7) If a reduction under subsection (4) or (5) or a rounding of rates under subsection (6) 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:Rounding specific rates

  (8) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate

  • (a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded

    • (i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them,

    • (ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and

    • (iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or

  • (b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.

United States Tariff and Mexico Tariff

Marginal note:Application of UST

• 45 (1) Subject to section 24, goods that are entitled to the United States Tariff are entitled to the United States Tariff rates of customs duty.

• Marginal note:“A” final rate for UST

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

• Marginal note:“F” staging for UST

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

• Marginal note:Application of MXT

  (4) Subject to section 24, goods that are entitled to the Mexico Tariff are entitled to the Mexico Tariff rates of customs duty.

• Marginal note:“A” final rate for MXT

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

• Marginal note:“F” staging for MXT

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

• Marginal note:Extension of UST and MXT

  (7) Despite any other provision of this Act, for the purpose of giving effect to Annex 6-A of the Canada–United States–Mexico Agreement, the Minister may, by order, amend the schedule to extend entitlement to the United States Tariff or the Mexico Tariff to any imported goods under any conditions that are specified in the order.

• (8) [Repealed, 2020, c. 1, s. 190]

• (9) [Repealed, 2020, c. 1, s. 190]

• (10) [Repealed, 2020, c. 1, s. 190]

• (11) [Repealed, 2020, c. 1, s. 190]

• (12) [Repealed, 2020, c. 1, s. 190]

• (13) [Repealed, 2020, c. 1, s. 190]

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.