Customs Tariff (S.C. 1997, c. 36)
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Act current to 2024-10-14 and last amended on 2024-07-01. Previous Versions
PART 2Customs Duties (continued)
DIVISION 3Tariff Treatments (continued)
Comprehensive and Progressive Chile Tariff (continued)
Marginal note:Extension of entitlement
52.67 (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 Chile 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 Chile.
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 Chile 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.
- 2018, c. 23, s. 43
Comprehensive and Progressive Japan Tariff
Marginal note:Application of CPJPT
52.68 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan Tariff rates of customs duty.
Marginal note:“A” final rate for CPJPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPJPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan 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 CPJPT
(4) If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X29” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X30” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X31” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X32” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X33” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X34” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X35” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, 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, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) 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 (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:Elimination of rates of less than 2%
(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) 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.
- 2018, c. 23, s. 43
Marginal note:Extension of entitlement
52.69 (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 Japan 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 Japan.
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 Japan 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.
- 2018, c. 23, s. 43
Comprehensive and Progressive Malaysia Tariff
Marginal note:Application of CPMYT
52.7 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive Malaysia Tariff rates of customs duty.
Marginal note:“A” final rate for CPMYT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPMYT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia 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 CPMYT
(4) If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X36” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X37” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X38” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X39” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X40” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X41” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X42” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, 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, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) 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 (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:Elimination of rates of less than 2%
(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) 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.
- 2018, c. 23, s. 43
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