Customs Tariff

Marginal note:Goods of tariff item No. 9971.00.00

• 87 (1) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Iceland Tariff, the Norway Tariff or the Switzerland–Liechtenstein Tariff is the value of the repairs or alterations made to those goods in Iceland, Norway, Switzerland or Liechtenstein, as the case may be.

• Marginal note:Limitation

  (2) Subsection (1) ceases to have effect on the day before the day that is 15 years after the day on which this subsection comes into force.

• Marginal note:Goods of tariff item No. 9971.00.00

  (3) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Korea Tariff is the value of the repairs or alterations made to those goods in Korea.

• Marginal note:Limitation

  (4) Subsection (3) ceases to have effect on the day before the day that is 10 years after the day on which this subsection comes into force.

• Marginal note:Goods of tariff item No. 9971.00.00 — EU

  (5) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Canada–European Union Tariff is the value of the repairs or alterations made to those goods in an EU country or other CETA beneficiary.

• Marginal note:Limitation

  (6) Subsection (5) ceases to have effect on January 1 of the seventh year after the year in which this subsection comes into force.

• Marginal note:Goods of tariff item No. 9971.00.00 — CPTPP country

  (7) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to a CPTPP tariff is the value of the repairs or alterations made to those goods in a CPTPP country.