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 Singapore Tariff (continued)
Marginal note:Extension of entitlement
52.79 (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 Singapore 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 Singapore.
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 Singapore 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 Vietnam Tariff
Marginal note:Application of CPVNT
52.8 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Vietnam Tariff are entitled to the Comprehensive and Progressive Vietnam Tariff rates of customs duty.
Marginal note:“A” final rate for CPVNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPVNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam 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 CPVNT
(4) If “X71”, “X72”, “X73”, “X74”, “X75”, “X76” or “X77” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X71” 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 Vietnam, 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 “X72” 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 Vietnam, 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 “X73” 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 Vietnam, 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 “X74” 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 Vietnam, 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 “X75” 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 Vietnam 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 “X76” 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 Vietnam, 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 “X77” 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 Vietnam, 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
52.81 (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 Vietnam 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 Vietnam.
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 Vietnam 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
DIVISION 4Special Measures, Emergency Measures and Safeguards
Special Measures
Marginal note:Definitions
53 (1) The definitions in this subsection apply in this section.
- government
government, in respect of a country other than Canada, includes
(a) a provincial, state, municipal or other local or regional government in the country;
(b) a person, agency or institution acting on behalf of, or under the authority of a law or other enactment passed by, the government of the country or a provincial, state, municipal or other local or regional government of the country; and
(c) an association of sovereign states of which the country is a member. (gouvernement)
- trade agreement
trade agreement means an agreement or arrangement relating to international trade to which the Government of Canada is a party. (accord commercial)
Marginal note:Governor in Council may make orders
(2) Notwithstanding this Act or any other Act of Parliament, the Governor in Council may, on the recommendation of the Minister and of the Minister of Foreign Affairs, by order, for the purpose of enforcing Canada’s rights under a trade agreement in relation to a country or of responding to acts, policies or practices of the government of a country that adversely affect, or lead directly or indirectly to adverse effects on, trade in goods or services of Canada, do any one or more of the following:
(a) suspend or withdraw rights or privileges granted by Canada to any country under a trade agreement or Act of Parliament;
(b) make goods that originate in any country or that are entitled to a tariff treatment provided for by regulations made under section 16, or a class of such goods, subject to a surtax in an amount, in addition to the customs duty provided in this Act and the duties imposed under any Act of Parliament or in any regulation or order made under any Act of Parliament, for those goods or that class of goods;
(c) include on the Import Control List established under section 5 of the Export and Import Permits Act goods that originate in any country or are entitled to a tariff treatment provided for by any regulations made under section 16, or a class of such goods; and
(d) notwithstanding any regulations made under section 16, levy, in respect of goods or a class of goods that originate in any country, a duty that varies from time to time as the quantity of those goods imported during a period specified in the order equals or exceeds totals set out in the order.
Marginal note:Removal from Import Control List
(3) If, by an order made under subsection (2), goods are included on the Import Control List referred to in paragraph (2)(c), those goods are deemed to have been removed from that List when the order is repealed or otherwise ceases to have effect.
Marginal note:Retroactivity
(3.1) An order made under subsection (2) 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 this subsection comes into force.
Marginal note:Order tabled in Parliament
(4) The Minister shall cause a copy of any order made under subsection (2) to be laid before Parliament on any of the first 15 days after the making of the order that either House of Parliament is sitting.
Marginal note:Regulations
(5) The Governor in Council may, on the recommendation of the Minister, make such regulations as the Governor in Council considers necessary for the carrying out of the purposes of this section and for its enforcement.
- 1997, c. 36, s. 53
- 2020, c. 1, s. 191
Global Emergency Measures
Marginal note:Definitions
54 The definitions in this section apply in sections 55 to 67.
- contribute importantly
contribute importantly, in respect of goods imported from one of the following countries, means to be an important cause, but not necessarily the most important cause:
- Chile
- Mexico
- United States (contribuer de manière importante)
- principal cause
principal cause, in respect of goods imported from one of the following countries, means an important cause that is no less important than any other cause:
- Colombia
- Korea
- Panama
- Peru (cause principale)
- surge
surge, in respect of goods imported from
(a) the United States or Mexico, means a significant increase in imports over the trend for a recent representative base period; or
(b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile Free Trade Agreement. (augmentation subite)
- 1997, c. 36, s. 54
- 2009, c. 16, s. 43
- 2010, c. 4, s. 36
- 2011, c. 24, s. 124
- 2012, c. 26, s. 43
- 2014, c. 28, s. 48
- 2020, c. 1, s. 192
- Date modified: