Customs Tariff (S.C. 1997, c. 36)
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Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions
Customs Tariff
S.C. 1997, c. 36
Assented to 1997-12-08
An Act respecting the imposition of duties of customs and other charges, to give effect to the International Convention on the Harmonized Commodity Description and Coding System, to provide relief against the imposition of certain duties of customs or other charges, to provide for other related matters and to amend or repeal certain Acts in consequence thereof
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Marginal note:Short title
1. This Act may be cited as the Customs Tariff.
PART 1
INTERPRETATION AND GENERAL
Interpretation
Marginal note:Definitions
2. (1) The definitions in this subsection apply in this Act.
“Canada–Chile Free Trade Agreement”
« Accord de libre-échange Canada — Chili »
“Canada–Chile Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation Act.
“Canada–Colombia Free Trade Agreement”
« Accord de libre-échange Canada–Colombie »
“Canada–Colombia Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act.
“Canada — Costa Rica Free Trade Agreement”
« Accord de libre-échange Canada — Costa Rica »
“Canada — Costa Rica Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act;
“Canada–EFTA Free Trade Agreement”
« Accord de libre-échange Canada–AELÉ »
“Canada–EFTA Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Agreement Implementation Act.
“Canada–Israel Free Trade Agreement”
« Accord de libre-échange Canada — Israël »
“Canada–Israel Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act.
“Canada–Jordan Free Trade Agreement”
« Accord de libre-échange Canada-Jordanie »
“Canada–Jordan Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Jordan Economic Growth and Prosperity Act.
“Canada– Panama Free Trade Agreement”
« Accord de libre-échange Canada-Panama »
“Canada–Panama Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Panama Economic Growth and Prosperity Act.
“Canada–Peru Free Trade Agreement”
« Accord de libre-échange Canada-Pérou »
“Canada–Peru Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Peru Free Trade Agreement Implementation Act.
“Canada–United States Free Trade Agreement”
« Accord de libre-échange Canada — États-Unis »
“Canada–United States Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–United States Free Trade Agreement Implementation Act.
“Chile”
« Chili »
“Chile” means the land, maritime, and air space under the sovereignty of Chile and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law.
“Colombia”
« Colombie »
“Colombia” means the land territory, both continental and insular, the air space and the maritime areas over which the Republic of Colombia exercises sovereignty, or sovereign rights or jurisdiction, in accordance with its domestic law and international law.
“Costa Rica”
« Costa Rica »
“Costa Rica” means the territory and air space, and the maritime areas, including the seabed and subsoil adjacent to the outer limit of the territorial sea, over which it exercises, in accordance with international law and its domestic law, sovereign rights with respect to the natural resources of such areas;
“country”
« pays »
“country”, unless the context otherwise requires, includes an external or dependent territory of a country and any other territory prescribed by regulation made by the Governor in Council.
“customs duty”
« droits de douane »
“customs duty”, except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20.
“final rate”
« taux final »
“final rate” means the rate of customs duty that applies after the application of all reductions provided for under this Act, other than reductions related to rounding or to the elimination of rates of less than two per cent.
“for use in”
« devant servir dans » ou « devant servir à »
“for use in”, wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.
“free trade partner”
« partenaire de libre-échange »
“free trade partner” means
(a) a NAFTA country;
(b) Chile; or
(c) Israel or another CIFTA beneficiary.
““F” Staging List”
« tableau des échelonnements »
““F” Staging List” means the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule.
“heading”
« position »
“heading”, in respect of goods, means a description in the List of Tariff Provisions accompanied by a four-digit number and includes all subheadings or tariff items the first four digits of which correspond to that number.
“Iceland”
« Islande »
“Iceland” means
(a) the land territory, air space, internal waters and territorial sea of Iceland; and
(b) the exclusive economic zone and continental shelf of Iceland.
“imported from Israel or another CIFTA beneficiary”
« importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI »
“imported from Israel or another CIFTA beneficiary” has the meaning assigned by regulation.
“initial rate”
« taux initial »
“initial rate” means the rate of customs duty that applies before any reductions are made under this Act.
“Israel or another CIFTA beneficiary”
« Israël ou autre bénéficiaire de l’ALÉCI »
“Israel or another CIFTA beneficiary” has the meaning assigned by regulation.
“Jordan”
« Jordanie »
“Jordan” means the land territory, the air space and the internal waters and territorial sea over which the Hashemite Kingdom of Jordan exercises sovereignty.
“Liechtenstein”
« Liechtenstein »
“Liechtenstein” means the land territory and air space of Liechtenstein.
“List of Countries”
« tableau des traitements tarifaires »
“List of Countries” means the List of Countries and Applicable Tariff Treatments set out in the schedule.
“List of Tariff Provisions”
« liste des dispositions tarifaires »
“List of Tariff Provisions” means the List of Tariff Provisions set out in the schedule.
“Mexico”
« Mexique »
“Mexico” means
(a) the states of the Federation and the Federal District;
(b) the islands, including the reefs and keys, in adjacent seas;
(c) the islands of Guadalupe and Revillagigedo situated in the Pacific Ocean;
(d) the continental shelf and the submarine shelf of such islands, keys and reefs;
(e) the waters of the territorial sea, in accordance with international law, and its interior maritime waters;
(f) the space located above the national territory, in accordance with international law; and
(g) any areas beyond the territorial seas of Mexico within which, in accordance with international law, including the United Nations Convention on the Law of the Sea, and its domestic law, Mexico may exercise rights in respect of the seabed and subsoil and the natural resources thereof.
“Minister”
« ministre »
“Minister” means the Minister of Finance.
“NAFTA country”
« pays ALÉNA »
“NAFTA country” means a party to the North American Free Trade Agreement.
“North American Free Trade Agreement”
« Accord de libre-échange nord-américain »
“North American Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the North American Free Trade Agreement Implementation Act.
“Norway”
« Norvège »
“Norway” means
(a) the land territory, air space, internal waters and territorial sea of Norway; and
(b) the exclusive economic zone and continental shelf of Norway.
“Panama”
« Panama »
“Panama” means the land, maritime areas, and air space under the sovereignty of the Republic of Panama and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law.
“Peru”
« Pérou »
“Peru” means the mainland territory, the islands, the maritime zones and the air space above them, over which the Republic of Peru exercises sovereignty, or sovereign rights and jurisdiction, in accordance with its domestic law and international law.
“prescribed”
Version anglaise seulement“prescribed” means
(a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister of Public Safety and Emergency Preparedness; and
(b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.
“regulation”
« règlement »
“regulation” means a regulation made under this Act.
“serious injury”
« dommage grave »
“serious injury” means, in relation to domestic producers of like or directly competitive goods, a significant overall impairment in the position of the domestic producers.
“specific rate”
« taux spécifique »
“specific rate” means a rate expressed in dollars or cents per unit of measure.
“specified rate”
« taux déterminé »
“specified rate” means the rate of interest, expressed as a percentage per year, equal to six per cent per year plus the prescribed rate.
“subheading”
« sous-position »
“subheading”, in respect of goods, means a description in the List of Tariff Provisions accompanied by a six-digit number and includes all tariff items the first six digits of which correspond to that number.
“Switzerland”
« Suisse »
“Switzerland” means the land territory and air space of Switzerland.
“tariff item”
« numéro tarifaire »
“tariff item” means a description of goods in the List of Tariff Provisions and the rates of customs duty and the accompanying eight-digit number in that List and, if applicable, in the “F” Staging List.
“tariff rate quota”
« contingent tarifaire »
“tariff rate quota” means a limitation on the quantity of goods that are entitled to a specified tariff treatment that may be imported in a specified period.
“threat of serious injury”
« menace de dommage grave »
“threat of serious injury” means serious injury that, on the basis of facts, and not merely of allegation, conjecture or remote possibility, is clearly imminent.
“United States”
« États-Unis »
“United States” means
(a) the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico;
(b) the foreign trade zones located in the United States and Puerto Rico; and
(c) any areas beyond the territorial sea of the United States within which the United States may exercise rights in respect of the seabed and subsoil and the natural resources thereof, in accordance with its domestic laws and international law.
“World Trade Organization Agreement”
« Accord sur l’Organisation mondiale du commerce »
“World Trade Organization Agreement” has the same meaning as “Agreement” in subsection 2(1) of the World Trade Organization Agreement Implementation Act.
Marginal note:Territories
(2) A territory prescribed by regulation for the purposes of the definition “country” in subsection (1) is not, by virtue of being so prescribed, recognized as a country for purposes other than this Act.
- 1997, c. 36, s. 2;
- 2001, c. 28, s. 31;
- 2005, c. 38, ss. 143(E), 145;
- 2009, c. 6, s. 30, c. 16, s. 36;
- 2010, c. 4, s. 30;
- 2012, c. 18, s. 32, c. 26, s. 38.
- Date modified:
