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)
Peru Tariff
Marginal note:Application of PT
49.5 (1) Subject to section 24, goods that originate in Peru are entitled to the Peru 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 “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for PT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru 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 PT
(4) If “R1” or “R2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “PT” in relation to goods entitled to the Peru Tariff, the Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “R1” is set out,
(i) effective on the coming into force of this subsection, to two thirds of the initial rate,
(ii) effective on January 1, 2010, to one third of the initial rate, and
(iii) effective on January 1, 2011, to the final rate of “Free”; and
(b) if “R2” is set out,
(i) effective on the coming into force of this subsection, to six sevenths of the initial rate,
(ii) effective on January 1, 2010, to five sevenths of the initial rate,
(iii) effective on January 1, 2011, to four sevenths of the initial rate,
(iv) effective on January 1, 2012, to three sevenths of the initial rate,
(v) effective on January 1, 2013, to two sevenths of the initial rate,
(vi) effective on January 1, 2014, to one seventh of the initial rate, and
(vii) effective on January 1, 2015, 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.
Marginal note:Extension of Peru Tariff
(8) Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the Canada–Peru Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Peru Tariff to any imported goods subject to any condition that may be specified in the order.
Marginal note:Limits on reduction of duty
(9) The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Peru Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order.
- 2009, c. 16, s. 42
Honduras Tariff
Marginal note:Application of HNT
49.6 (1) Subject to section 24, goods that originate in Honduras are entitled to the Honduras Tariff rates of customs duty.
Marginal note:“A” final rate for HNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for HNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras 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 HNT
(4) If “U1” or “U2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “U1” is set out,
(i) effective on the coming into force of this subsection, to two thirds of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”; and
(b) if “U2” is set out,
(i) effective on the coming into force of this subsection, to six sevenths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and
(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, 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.
Marginal note:Extension of Honduras Tariff
(8) Notwithstanding any other provision of this Act, for the purpose of giving effect to Annex 3.1 of the Canada–Honduras Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Honduras Tariff to any imported goods under such conditions as may be specified in the order.
Marginal note:Limits on reduction of duty
(9) The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Honduras Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order.
- 2014, c. 14, s. 43
Korea Tariff
Marginal note:Application of KRT
49.7 (1) Subject to section 24, goods that originate in Korea are entitled to the Korea Tariff rates of customs duty.
Marginal note:“A” final rate for KRT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for KRT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea 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 KRT
(4) If “V1”, “V2”, “V3” or “V4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “V1” is set out,
(i) effective on the coming into force of this subsection, to 66.7% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 33.3% of the initial rate, and
(iii) effective on the day that is two years after the day on which this subsection comes into force, to the final rate of “Free”;
(b) if “V2” is set out,
(i) effective on the coming into force of this subsection, to 80% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 60% of the initial rate,
(iii) effective on the day that is two years after the day on which this subsection comes into force, to 40% of the initial rate,
(iv) effective on the day that is three years after the day on which this subsection comes into force, to 20% of the initial rate, and
(v) effective on the day that is four years after the day on which this subsection comes into force, to the final rate of “Free”;
(c) if “V3” is set out,
(i) effective on the coming into force of this subsection, to 90% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 80% of the initial rate,
(iii) effective on the day that is two years after the day on which this subsection comes into force, to 70% of the initial rate,
(iv) effective on the day that is three years after the day on which this subsection comes into force, to 60% of the initial rate,
(v) effective on the day that is four years after the day on which this subsection comes into force, to 50% of the initial rate,
(vi) effective on the day that is five years after the day on which this subsection comes into force, to 40% of the initial rate,
(vii) effective on the day that is six years after the day on which this subsection comes into force, to 30% of the initial rate,
(viii) effective on the day that is seven years after the day on which this subsection comes into force, to 20% of the initial rate,
(ix) effective on the day that is eight years after the day on which this subsection comes into force, to 10% of the initial rate, and
(x) effective on the day that is nine years after the day on which this subsection comes into force, to the final rate of “Free”; and
(d) if “V4” is set out,
(i) effective on the coming into force of this subsection, to 90.9% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 81.8% of the initial rate,
(iii) effective on the day that is two years after the day on which this subsection comes into force, to 72.7% of the initial rate,
(iv) effective on the day that is three years after the day on which this subsection comes into force, to 63.6% of the initial rate,
(v) effective on the day that is four years after the day on which this subsection comes into force, to 54.5% of the initial rate,
(vi) effective on the day that is five years after the day on which this subsection comes into force, to 45.5% of the initial rate,
(vii) effective on the day that is six years after the day on which this subsection comes into force, to 36.4% of the initial rate,
(viii) effective on the day that is seven years after the day on which this subsection comes into force, to 27.3% of the initial rate,
(ix) effective on the day that is eight years after the day on which this subsection comes into force, to 18.2 per cent of the initial rate,
(x) effective on the day that is nine years after the day on which this subsection comes into force, to 9.1% of the initial rate, and
(xi) effective on the day that is ten years after the day on which this subsection comes into force, 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 — fraction other than 0.5
(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 less than 2%
(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.
- 2014, c. 28, s. 47
Canada–European Union Tariff
Marginal note:Application of CEUT
49.8 (1) Subject to section 24, goods that originate in an EU country or other CETA beneficiary are entitled to the Canada–European Union Tariff rates of customs duty.
Marginal note:“A” final rate for CEUT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CEUT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union 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 CEUT
(4) If “W1”, “W2”, “W3” or “W4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “W1” is set out,
(i) effective on the coming into force of this section, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which this section comes into force, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which this section comes into force, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which this section comes into force, to the final rate of “Free”;
(b) if “W2” is set out,
(i) effective on the coming into force of this section, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which this section comes into force, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which this section comes into force, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which this section comes into force, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which this section comes into force, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which this section comes into force, to the final rate of “Free”;
(c) if “W3” is set out,
(i) effective on the coming into force of this section, to seven eighths of the initial rate,
(ii) effective on January 1 of the first year after the year in which this section comes into force, to three quarters of the initial rate,
(iii) effective on January 1 of the second year after the year in which this section comes into force, to five eighths of the initial rate,
(iv) effective on January 1 of the third year after the year in which this section comes into force, to one half of the initial rate,
(v) effective on January 1 of the fourth year after the year in which this section comes into force, to three eighths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which this section comes into force, to one quarter of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which this section comes into force, to one eighth of the initial rate, and
(viii) effective on January 1 of the seventh year after the year in which this section comes into force, to the final rate of “Free”; and
(d) if “W4” is set out,
(i) effective on the fifth anniversary of the day on which this section comes into force, to two thirds of the initial rate,
(ii) effective on January 1 of the sixth year after the year in which this section comes into force, to one third of the initial rate, and
(iii) effective on January 1 of the seventh year after the year in which this section comes into force, 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 percent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.02, 87.03 or 87.04, 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. 87.02, 87.03 or 87.04, 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.
- 2017, c. 6, s. 97
- Date modified: