Customs Tariff (S.C. 1997, c. 36)

Marginal note:Extension and withdrawal of entitlement

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

  • (a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country;

  • (b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

• 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 General Preferential 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 General Preferential Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence.

Marginal note:Application of tariff rate quota

• 35. (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff for a period specified in the order.

• Marginal note:Tariff treatment if tariff rate quota exceeded

  (2) Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff.

Marginal note:Expiry date

36. Sections 33 to 35 cease to have effect on June 30, 2014 or on such earlier date as may be fixed by order of the Governor in Council.

Marginal note:Application of LDCT

• 37. (1) Subject to sections 24 and 39 and any order made under section 38, goods that originate in a country set out in the List of Countries as a beneficiary of the Least Developed Country Tariff are entitled to the Least Developed Country 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 “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the final rate.

• Marginal note:“F” staging for LDCT

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