Customs Tariff (S.C. 1997, c. 36)

Marginal note:Regulations

49.9 The Governor in Council may, on the recommendation of the Minister, make regulations defining the term “EU country or other CETA beneficiary”.

Marginal note:Extension and withdrawal of entitlement

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

  • (a) extend entitlement to the Canada–European Union Tariff to any goods that originate in an EU country or other CETA beneficiary; or

  • (b) withdraw entitlement to the Canada–European Union Tariff from any goods that originate in a country if, in the opinion of the Governor in Council, those goods are not entitled to that Tariff under the Canada–European Union Comprehensive Economic and Trade Agreement.

• Marginal note:Content 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 Canada–European Union Tariff, indicate the goods to which entitlement to that Tariff is extended;

  • (c) may exempt 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 Canada–European Union Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence.

United Kingdom Tariff

Marginal note:Application of UKT

• 49.92 (1) Subject to section 24, goods that originate in a CUKTCA beneficiary are entitled to the United Kingdom Tariff rates of customs duty.

• Marginal note:“A” final rate for UKT

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

• Marginal note:“F” staging for UKT

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

Canada–Israel Agreement Tariff

Marginal note:Application of CIAT

• 50 (1) Subject to section 24, goods that originate in Israel or another CIFTA beneficiary are entitled to the Canada–Israel Agreement 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 “CIAT” in relation to goods entitled to the Canada–Israel Agreement Tariff, the Canada–Israel Agreement Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for CIAT

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

51 [Repealed, 2019, c. 6, s. 9]

Marginal note:Definitions

• 52 (1) The Governor in Council may, on the recommendation of the Minister, make regulations defining the expressions Israel or another CIFTA beneficiary and imported from Israel or another CIFTA beneficiary.

• Marginal note:Incorporation by reference

  (2) For greater certainty, a regulation made under subsection (1) incorporating by reference any document or enactment may incorporate it as amended from time to time.

Iceland Tariff

Marginal note:Application of IT

• 52.1 (1) Subject to section 24, goods that are entitled to the Iceland Tariff are entitled to the Iceland 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 “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for IT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland 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 IT

  (4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “Q1” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (b) if “Q2” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,

    • (ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,

    • (x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,

    • (xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,

    • (xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and

    • (xiii) effective on the day that is 15 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

  (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.

Norway Tariff

Marginal note:Application of NT

• 52.2 (1) Subject to section 24, goods that are entitled to the Norway Tariff are entitled to the Norway 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 “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for NT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway 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 NT

  (4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “Q1” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (b) if “Q2” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,

    • (ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,

    • (x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,

    • (xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,

    • (xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and

    • (xiii) effective on the day that is 15 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

  (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.

Switzerland–Liechtenstein Tariff

Marginal note:Application of SLT

• 52.3 (1) Subject to section 24, goods that are entitled to the Switzerland–Liechtenstein Tariff are entitled to the Switzerland–Liechtenstein 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 “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for SLT

  (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein 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 SLT

  (4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “Q1” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and

  • (b) if “Q2” is set out,

    • (i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,

    • (ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,

    • (iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,

    • (iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,

    • (v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,

    • (vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,

    • (vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,

    • (viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,

    • (ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,

    • (x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,

    • (xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,

    • (xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and

    • (xiii) effective on the day that is 15 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

  (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.