An Act to implement the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (S.C. 2026, c. 7)
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Assented to 2026-05-06
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An Act to implement the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
S.C. 2026, c. 7
Assented to 2026-05-06
An Act to implement the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
SUMMARY
This enactment implements the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Auckland and Bandar Seri Begawan on July 16, 2023, by updating how that Agreement is defined or referred to in certain Acts and by amending other Acts to bring them into conformity with Canada’s obligations under that Agreement and Protocol.
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. F-11Financial Administration Act
Marginal note:2018, c. 23, s. 16
1 Schedule VII to the Financial Administration Act is amended by replacing “Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018.” with the following:
- Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018, and any accession protocol that is listed in the schedule to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act.
R.S., c. 17 (2nd Supp.)Commercial Arbitration Act
Marginal note:2018, c. 23, s. 31
2 Schedule 2 to the Commercial Arbitration Act is amended by replacing “Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018” in column 2 with the following:
- Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018, and any accession protocol that is listed in the schedule to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act
1991, c. 45Trust and Loan Companies Act
Marginal note:2020, c. 1, s. 153
3 The definition regulated foreign entity in section 2 of the Trust and Loan Companies Act is replaced by the following:
- regulated foreign entity
regulated foreign entity has the same meaning as in section 2 of the Bank Act; (entité étrangère réglementée)
1991, c. 46Bank Act
Marginal note:2020, c. 1, s. 158
4 Paragraph (a) of the definition regulated foreign entity in section 2 of the Bank Act is replaced by the following:
(a) incorporated or formed otherwise in a country or territory, other than Canada, that is referred to in Schedule IV, and
Marginal note:2020, c. 1, s. 159
5 Section 14.11 of the Act is replaced by the following:
Marginal note:Schedule IV
14.11 For the purpose of implementing Canada’s international trade obligations, the Governor in Council may, by order, amend Schedule IV by adding, deleting or amending any item.
Marginal note:2020, c. 1, s. 160
6 Subsection 239(3.1) of the Act is replaced by the following:
Marginal note:Exception
(3.1) Subject to subsection 245(1.1), subsection (1) does not apply to a bank that is a subsidiary of a foreign bank incorporated or formed otherwise in a country or territory, other than Canada, that is referred to in Schedule IV or of a regulated foreign entity.
Marginal note:2020, c. 1, s. 163
7 Subsection 251(3) of the Act is replaced by the following:
Marginal note:Exception
(3) Subject to subsection 245(1.1), subsection (1) does not apply to a bank that is a subsidiary of a foreign bank incorporated or formed otherwise in a country or territory, other than Canada, that is referred to in Schedule IV or of a regulated foreign entity.
Marginal note:2020, c. 1, s. 164
8 Paragraphs 597(2.1)(a) and (b) of the Act are replaced by the following:
(a) incorporated in a country or territory, other than Canada, that is referred to in Schedule IV; or
(b) a subsidiary of a foreign bank incorporated or formed otherwise in a country or territory, other than Canada, that is referred to in Schedule IV or of a regulated foreign entity.
Marginal note:2020, c. 1, s. 166
9 Subsection 816(1.1) of the Act is replaced by the following:
Marginal note:Exception
(1.1) Subject to subsection 822(1.1), subsection (1) does not apply to a bank holding company that is a subsidiary of a foreign bank incorporated or formed otherwise in a country or territory, other than Canada, that is referred to in Schedule IV or of a regulated foreign entity.
Marginal note:2020, c. 1, s. 169
10 Subsection 828(3) of the Act is replaced by the following:
Marginal note:Exception
(3) Subject to subsection 822(1.1), subsection (1) does not apply to a bank holding company that is a subsidiary of a foreign bank incorporated or formed otherwise in acountry or territory, other than Canada, that is referred to in Schedule IV or of a regulated foreign entity.
Marginal note:2020, c. 1, s. 170; SOR/2021-146, s. 1
11 Schedule IV to the Act is replaced by the Schedule IV set out in Schedule 1 to this Act.
1991, c. 47Insurance Companies Act
Marginal note:2020, c. 1, s. 171
12 The definition regulated foreign entity in subsection 2(1) of the Insurance Companies Act is replaced by the following:
- regulated foreign entity
regulated foreign entity has the same meaning as in section 2 of the Bank Act; (entité étrangère réglementée)
1997, c. 36Customs Tariff
Marginal note:2018, c. 23, s. 40
13 The definition CPTPP tariff in subsection 2(1) of the Customs Tariff is amended by striking out “and” at the end of paragraph (j), by adding “and” at the end of paragraph (k) and by adding the following after paragraph (k):
(l) the Comprehensive and Progressive United Kingdom Tariff. (tarif PTPGP)
14 Section 27 of the Act is amended by adding the following in alphabetical order:
- CPUKT
CPUKT refers to the Comprehensive and Progressive United Kingdom Tariff. (TUKGP)
15 The Act is amended by adding the following after section 52.81:
Comprehensive and Progressive United Kingdom Tariff
Marginal note:Application of CPUKT
52.82 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive United Kingdom Tariff are entitled to the Comprehensive and Progressive United Kingdom Tariff rates of customs duty.
Marginal note:“A” final rate for CPUKT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPUKT” in relation to goods entitled to the Comprehensive and Progressive United Kingdom Tariff, the Comprehensive and Progressive United Kingdom Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPUKT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPUKT” in relation to goods entitled to the Comprehensive and Progressive United Kingdom Tariff, the Comprehensive and Progressive United Kingdom 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 CPUKT
(4) Subject to subsection (5), if “X78”, “X79” or “X80” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPUKT” in relation to goods entitled to the Comprehensive and Progressive United Kingdom Tariff, the Comprehensive and Progressive United Kingdom Tariff rate of customs duty that applies to those goods is,
(a) if “X78” is set out, the initial rate, reduced,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom, to three elevenths of the initial rate,
(ii) effective on January 1, 2026, to two elevenths of the initial rate,
(iii) effective on January 1, 2027, to one eleventh of the initial rate, and
(iv) effective on January 1, 2028, to the final rate of “Free”;
(b) if “X79” is set out, the initial rate,
(i) without reduction, effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom,
(ii) reduced, effective on January 1, 2026, to three quarters of the initial rate,
(iii) reduced, effective on January 1, 2027, to one half of the initial rate,
(iv) reduced, effective on January 1, 2028, to one quarter of the initial rate, and
(v) reduced, effective on January 1, 2029, to the final rate of “Free”; and
(c) if “X80” is set out, the initial rate, reduced,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom, to one quarter of the initial rate, and
(ii) effective on January 1, 2029, to the final rate of “Free”.
Marginal note:No retroactive effect
(5) The rates of customs duty set out in subsection (4) shall have no effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom.
Marginal note:Rounding of specific rates
(6) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one hundredth of a cent, the rate shall be rounded down to the nearest one hundredth of a cent.
Marginal note:Rounding of ad valorem rates
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of ad valorem rates — fraction other than 0.5
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (7) 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 2 per cent
(9) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, 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.
Marginal note:Extension of entitlement
52.83 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive United Kingdom Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive United Kingdom Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Marginal note:2018, c. 23, s. 44
16 (1) The portion of paragraph 76(4)(b) of the Act before subparagraph (i) is replaced by the following:
(b) may — in respect of goods that are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff — be in effect during the period beginning on December 30, 2018 and ending
(2) Subsection 76(4) of the Act is amended by adding the following after paragraph (b):
(c) may — in respect of goods that are entitled to the Comprehensive and Progressive United Kingdom Tariff — be in effect during the period beginning on the day on which this subsection comes into force and ending
(i) on the third anniversary of the first day on which the Comprehensive and Progressive Agreement for Trans-Pacific Partnership is in effect for the United Kingdom, if the order is in respect of goods for which the Comprehensive and Progressive United Kingdom Tariff is at its final rate of “Free” on that anniversary, and
(ii) on the day on which the Comprehensive and Progressive United Kingdom Tariff rate of customs duty is reduced to its final rate of “Free”, if the order is in respect of goods for which the Comprehensive and Progressive United Kingdom Tariff rate of customs duty is not at its final rate of “Free” on the anniversary referred to in subparagraph (i).
17 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “CPUKT” opposite the references to “Channel Islands”, “Isle of Man” and “United Kingdom”.
18 The List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “CPUKT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “CPUKT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPUKT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPUKT”, for all tariff items except those tariff items set out in Schedules 2 and 3 to this Act;
(d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “CPUKT” for those tariff items set out in Schedule 2 to this Act; and
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “CPUKT”, for each tariff item set out in Schedule 3 to this Act, the rates of customs duty and staging categories set out with respect to that tariff item in that Schedule.
2018, c. 23Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act
19 The definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act is replaced by the following:
- Agreement
Agreement means the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018, and any accession protocol that is listed in the schedule. (Accord)
20 Section 9 of the Act is renumbered as subsection 9(1) and is amended by adding the following:
Marginal note:For greater certainty
(2) For greater certainty, any accession protocol that is listed in the schedule is also approved.
20.1 The Act is amended by adding the following after section 13:
Review of Accession of United Kingdom
Marginal note:Review by committee
13.1 (1) Three years after the coming into force of this Act, and at the end of every three-year period after that, a comprehensive review of the accession of the United Kingdom to the Agreement and of the provisions and operation of this Act, including the effect of those provisions, must be undertaken by a committee of the House of Commons that is designated or established by the House for that purpose.
Marginal note:Report
(2) The committee must, within six months after the completion of the review, submit to the House of Commons a report setting out its findings and any changes it would recommend.
21 Section 47 of the Act is repealed.
22 Schedules 1 to 13 to the Act are replaced by the schedule set out in Schedule 4 to this Act.
Coming into Force
Marginal note:Order in council
23 This Act comes into force on a day to be fixed by order of the Governor in Council.
SCHEDULE 1(Section 11)
SCHEDULE IV(Sections 2 and 14.11 and subsections 239(3.1), 251(3), 597(2.1), 816(1.1) and 828(3))
| Column 1 | |
|---|---|
| Item | Country or Territory |
| 1 | Any country or territory in which the Free Trade Agreement between Canada and the Republic of Chile, done at Santiago on December 5, 1996, applies |
| 2 | Any country or territory in which the Free Trade Agreement between Canada and the Republic of Peru, done at Lima on May 29, 2008, applies |
| 3 | Any country or territory in which the Free Trade Agreement between Canada and the Republic of Colombia, done at Lima on November 21, 2008, applies |
| 4 | Any country or territory in which the Free Trade Agreement between Canada and the Republic of Panama, done at Ottawa on May 14, 2010, applies |
| 5 | Any country or territory in which the Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013, applies |
| 6 | Any country or territory in which the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014, applies |
| 7 | Any country or territory in which the Comprehensive Economic and Trade Agreement between Canada and the European Union and its Member States, done at Brussels on October 30, 2016, applies |
| 8 | Any country or territory in which the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018, applies but is not one in which that Agreement applies under the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Auckland and Bandar Seri Begawan on July 16, 2023 |
| 9 | Any country or territory in which the Agreement between Canada, the United States of America and the United Mexican States, done at Buenos Aires on November 30, 2018, as amended by the Protocol of Amendment to the Agreement between Canada, the United States of America and the United Mexican States, done at Mexico City on December 10, 2019, applies |
| 10 | Any country or territory in which the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland, done at Ottawa on December 9, 2020, applies |
SCHEDULE 2(Paragraphs 18(c) and (d))
| 0105.11.22 | 0402.91.20 | 1602.31.13 | 9938.00.00 |
| 0105.94.92 | 0402.99.20 | 1602.31.14 | 9987.00.00 |
| 0105.99.12 | 0403.20.31 | 1602.31.94 | |
| 0201.10.20 | 0403.20.39 | 1602.31.95 | |
| 0201.20.20 | 0403.90.12 | 1602.32.13 | |
| 0201.30.20 | 0403.90.92 | 1602.32.14 | |
| 0202.10.20 | 0404.10.22 | 1602.32.94 | |
| 0202.20.20 | 0404.90.20 | 1602.32.95 | |
| 0202.30.20 | 0405.10.20 | 1701.91.10 | |
| 0207.11.92 | 0405.20.20 | 1701.99.10 | |
| 0207.12.92 | 0405.90.20 | 1702.90.21 | |
| 0207.13.92 | 0406.10.20 | 1702.90.61 | |
| 0207.13.93 | 0406.20.12 | 1702.90.70 | |
| 0207.14.22 | 0406.20.92 | 1702.90.81 | |
| 0207.14.92 | 0406.30.20 | 1806.20.22 | |
| 0207.14.93 | 0406.40.20 | 1806.90.12 | |
| 0207.24.12 | 0406.90.12 | 1901.20.12 | |
| 0207.24.92 | 0406.90.22 | 1901.20.22 | |
| 0207.25.12 | 0406.90.32 | 1901.90.32 | |
| 0207.25.92 | 0406.90.42 | 1901.90.34 | |
| 0207.26.20 | 0406.90.52 | 1901.90.52 | |
| 0207.26.30 | 0406.90.62 | 1901.90.54 | |
| 0207.27.12 | 0406.90.72 | 2105.00.92 | |
| 0207.27.92 | 0406.90.82 | 2106.90.32 | |
| 0207.27.93 | 0406.90.92 | 2106.90.34 | |
| 0209.90.20 | 0406.90.94 | 2106.90.52 | |
| 0209.90.40 | 0406.90.96 | 2106.90.94 | |
| 0210.99.12 | 0406.90.99 | 2202.99.33 | |
| 0210.99.13 | 0407.11.12 | 2309.90.32 | |
| 0210.99.15 | 0407.11.92 | 3502.11.20 | |
| 0210.99.16 | 0407.21.20 | 3502.19.20 | |
| 0401.10.20 | 0407.90.12 | 9801.20.00 | |
| 0401.20.20 | 0408.11.20 | 9826.10.00 | |
| 0401.40.20 | 0408.19.20 | 9826.20.00 | |
| 0401.50.20 | 0408.91.20 | 9826.30.00 | |
| 0402.10.20 | 0408.99.20 | 9826.40.00 | |
| 0402.21.12 | 1601.00.22 | 9897.00.00 | |
| 0402.21.22 | 1601.00.32 | 9898.00.00 | |
| 0402.29.12 | 1602.20.22 | 9899.00.00 | |
| 0402.29.22 | 1602.20.32 | 9904.00.00 |
SCHEDULE 3(Paragraphs 18(c) and (e))
| Tariff Item | Initial Rate | Final Rate |
|---|---|---|
| 0105.12.90 | 8% | Free (X78) |
| 0105.94.10 | 2.82¢/kg | Free (X78) |
| 0105.99.90 | 3% | Free (X78) |
| 0207.12.10 | 8% | Free (X78) |
| 0207.13.10 | 4% | Free (X78) |
| 0207.14.10 | 9% | Free (X78) |
| 0209.90.90 | 11% | Free (X78) |
| 1101.00.20 | $139.83/tonne | Free (X78) |
| 1102.90.12 | $213.80/tonne plus 8.5% | Free (X78) |
| 1103.11.20 | $105.33/tonne | Free (X78) |
| 1103.19.12 | $177.50/tonne plus 6.5% | Free (X78) |
| 1103.20.12 | $98.60/tonne plus 7% | Free (X78) |
| 1103.20.22 | $15.90/tonne plus 7% | Free (X78) |
| 1104.19.12 | $106.50/tonne plus 7% | Free (X78) |
| 1104.19.22 | $177.50/tonne plus 8.5% | Free (X78) |
| 1104.29.12 | $113.40/tonne plus 7% | Free (X78) |
| 1104.29.22 | $177.50/tonne plus 8.5% | Free (X78) |
| 1107.10.12 | $157.00/tonne | Free (X78) |
| 1107.10.92 | $160.10/tonne | Free (X78) |
| 1107.20.12 | $141.50/tonne | Free (X78) |
| 1108.11.20 | $237.90/tonne | Free (X78) |
| 1108.19.12 | $188.50/tonne | Free (X78) |
| 1109.00.20 | $397.30/tonne plus 14.5% | Free (X78) |
| 1602.10.10 | 12.5% | Free (X78) |
| 1602.31.11 | 11% | Free (X78) |
| 1602.31.91 | 12.5% | Free (X78) |
| 1602.31.92 | 2.5% | Free (X78) |
| 1602.32.11 | 11% | Free (X78) |
| 1602.32.91 | 9.5% | Free (X78) |
| 1602.39.10 | 11% | Free (X78) |
| 1701.12.90 | $24.69/tonne | Free (X78) |
| 1702.30.90 | 3.5% | Free (X78) |
| 1702.40.00 | 6% | Free (X78) |
| 1702.60.00 | 3.5% | Free (X78) |
| 1702.90.11 | $11.99/tonne | Free (X78) |
| 1702.90.12 | $13.05/tonne | Free (X78) |
| 1702.90.13 | $13.26/tonne | Free (X78) |
| 1702.90.14 | $13.47/tonne | Free (X78) |
| 1702.90.15 | $13.69/tonne | Free (X78) |
| 1702.90.16 | $13.90/tonne | Free (X78) |
| 1702.90.17 | $14.11/tonne | Free (X78) |
| 1702.90.18 | $15.17/tonne | Free (X78) |
| 1702.90.29 | 2.12¢/kg | Free (X78) |
| 1702.90.40 | 6% | Free (X78) |
| 1702.90.50 | 8.5% | Free (X78) |
| 1702.90.69 | $26.67/tonne | Free (X78) |
| 1702.90.89 | $4.52/tonne | Free (X78) |
| 1702.90.90 | 11% | Free (X78) |
| 1703.90.10 | 12.5% | Free (X78) |
| 1704.10.00 | 9.5% | Free (X78) |
| 1704.90.20 | 10% | Free (X78) |
| 1704.90.90 | 9.5% | Free (X78) |
| 1901.20.15 | 11.93¢/kg plus 8.5% | Free (X78) |
| 1901.20.24 | 11.93¢/kg plus 6% | Free (X78) |
| 1901.90.12 | 19.78¢/kg plus 17% | Free (X78) |
| 1902.11.29 | 16.27¢/kg plus 8.5% | Free (X78) |
| 1902.19.23 | 16.27¢/kg | Free (X78) |
| 1902.19.93 | 16.27¢/kg plus 8.5% | Free (X78) |
| 1902.30.39 | 4.01¢/kg plus 8.5% | Free (X78) |
| 1904.10.29 | 11.64¢/kg plus 8.5% | Free (X78) |
| 1904.10.49 | 12.6¢/kg plus 8.5% | Free (X78) |
| 1904.20.29 | 9.17¢/kg plus 8.5% | Free (X78) |
| 1904.20.49 | 9.95¢/kg plus 8.5% | Free (X78) |
| 1904.20.62 | 9.17¢/kg plus 6% | Free (X78) |
| 1904.20.64 | 9.95¢/kg plus 6% | Free (X78) |
| 1904.30.29 | 9.17¢/kg plus 8.5% | Free (X78) |
| 1904.30.62 | 9.17¢/kg plus 6% | Free (X78) |
| 1904.90.29 | 9.17¢/kg plus 8.5% | Free (X78) |
| 1904.90.40 | 9.95¢/kg plus 8.5% | Free (X78) |
| 1904.90.62 | 9.17¢/kg plus 6% | Free (X78) |
| 1904.90.64 | 9.95¢/kg plus 6% | Free (X78) |
| 1905.10.29 | 13.51¢/kg | Free (X78) |
| 1905.10.59 | 13.51¢/kg plus 8.5% | Free (X78) |
| 1905.10.72 | 13.51¢/kg plus 6% | Free (X78) |
| 1905.31.23 | 5.42¢/kg plus 4% | Free (X78) |
| 1905.31.93 | 5.42¢/kg plus 4% | Free (X78) |
| 1905.32.93 | 5.42¢/kg plus 4% | Free (X78) |
| 1905.40.39 | 13.51¢/kg | Free (X78) |
| 1905.40.69 | 13.51¢/kg plus 7.5% | Free (X78) |
| 1905.90.33 | 8.47¢/kg plus 8.5% | Free (X78) |
| 1905.90.35 | 8.47¢/kg plus 6% | Free (X78) |
| 1905.90.44 | 5.42¢/kg plus 4% | Free (X78) |
| 1905.90.45 | 5.42¢/kg plus 4% | Free (X78) |
| 1905.90.63 | 13.11¢/kg plus 4% | Free (X78) |
| 2105.00.10 | 9.5% | Free (X78) |
| 2401.10.91 | 2.5% | Free (X78) |
| 2401.10.99 | 5.5% | Free (X78) |
| 2401.20.10 | 8% | Free (X78) |
| 2401.20.90 | 8% | Free (X78) |
| 2401.30.00 | 6.5% | Free (X78) |
| 2402.10.00 | 8% | Free (X78) |
| 2402.20.00 | 12.5% | Free (X78) |
| 2402.90.00 | 6.5% | Free (X78) |
| 2403.11.00 | 4% | Free (X78) |
| 2403.19.00 | 4% | Free (X78) |
| 2403.91.10 | 5% | Free (X78) |
| 2403.91.20 | 10% | Free (X78) |
| 2403.91.90 | 13% | Free (X78) |
| 2403.99.10 | 5% | Free (X78) |
| 2403.99.20 | 9.5% | Free (X78) |
| 2403.99.90 | 9.5% | Free (X78) |
| 2404.11.10 | 13% | Free (X78) |
| 2404.11.90 | 9.5% | Free (X78) |
| 3006.93.20 | 9.5% | Free (X78) |
| 6401.10.19 | 20% | Free (X79) |
| 6401.10.20 | 20% | Free (X79) |
| 6401.92.91 | 20% | Free (X79) |
| 6401.92.92 | 20% | Free (X79) |
| 6401.99.12 | 10% | Free (X79) |
| 6401.99.19 | 20% | Free (X79) |
| 6401.99.20 | 20% | Free (X79) |
| 6402.91.10 | 17.5% | Free (X79) |
| 6403.51.10 | 18% | Free (X78) |
| 6403.59.91 | 18% | Free (X78) |
| 6403.91.00 | 18% | Free (X80) |
| 6403.99.91 | 18% | Free (X78) |
| 6404.19.90 | 18% | Free (X79) |
| 8702.10.10 | 6.1% | Free (X78) |
| 8702.10.20 | 6.1% | Free (X78) |
| 8702.20.10 | 6.1% | Free (X78) |
| 8702.20.20 | 6.1% | Free (X78) |
| 8702.30.10 | 6.1% | Free (X78) |
| 8702.30.20 | 6.1% | Free (X78) |
| 8702.40.10 | 6.1% | Free (X78) |
| 8702.40.20 | 6.1% | Free (X78) |
| 8702.90.10 | 6.1% | Free (X78) |
| 8702.90.20 | 6.1% | Free (X78) |
| 8704.21.10 | 6.1% | Free (X78) |
| 8704.21.90 | 6.1% | Free (X78) |
| 8704.22.00 | 6.1% | Free (X78) |
| 8704.23.00 | 6.1% | Free (X78) |
| 8704.31.00 | 6.1% | Free (X78) |
| 8704.43.00 | 6.1% | Free (X78) |
| 8704.51.00 | 6.1% | Free (X78) |
| 8705.30.00 | 6.7% | Free (X78) |
| 8705.40.10 | 6.1% | Free (X78) |
| 8705.90.10 | 6.1% | Free (X78) |
| 8706.00.90 | 6.1% | Free (X78) |
| 8904.00.00 | 25% | Free (X78) |
| 8905.10.00 | 25% | Free (X78) |
| 8906.90.99 | 25% | Free (X78) |
| 9971.00.00 | See Note 1 | See Note 1 |
SCHEDULE 4(Section 22)
SCHEDULE(Section 2 and subsection 9(2))Accession Protocols
| Column 1 | |
|---|---|
| Item | Accession Protocol |
| 1 | The Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Auckland and Bandar Seri Begawan on July 16, 2023 |
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