Customs Tariff (S.C. 1997, c. 36)

Marginal note:Application of CRT

• 49.1 (1) Subject to section 24, goods that originate in Costa Rica are entitled to the Costa Rica 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 “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the final rate of “Free”.

• Marginal note:“F” staging for CRT

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

• Marginal note:“M” Staging for CRT

  (4) If “M” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced to a final rate of “Free” when the Minister is satisfied that Costa Rica has eliminated all business income tax exemptions and other export subsidies in respect of goods produced wholly or partially within a geographic area, as defined in subsection 16(2.1).

• Marginal note:Staging for CRT

  (5) If “N”, “O” or “P” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CRT” in relation to goods entitled to the Costa Rica Tariff, the Costa Rica Tariff rate of customs duty that applies to those goods is the initial rate, reduced

  • (a) if “N” is set out,

    • (i) effective on the coming into force of this subsection, to four fifths of the initial rate,

    • (ii) effective on January 1, 2003, to three fifths of the initial rate,

    • (iii) effective on January 1, 2004, to two fifths of the initial rate,

    • (iv) effective on January 1, 2005, to one fifth of the initial rate, and

    • (v) effective on January 1, 2006, to the final rate of “Free”;

  • (b) if “O” is set out,

    • (i) effective on the coming into force of this subsection, to seven eighths of the initial rate,

    • (ii) effective on January 1, 2003, to six eighths of the initial rate,

    • (iii) effective on January 1, 2004, to five eighths of the initial rate,

    • (iv) effective on January 1, 2005, to four eighths of the initial rate,

    • (v) effective on January 1, 2006, to three eighths of the initial rate,

    • (vi) effective on January 1, 2007, to two eighths of the initial rate,

    • (vii) effective on January 1, 2008, to one eighth of the initial rate, and

    • (viii) effective on January 1, 2009, to the final rate of “Free”; and

  • (c) if “P” is set out,

    • (i) effective on January 1, 2003, to eight ninths of the initial rate,

    • (ii) effective on January 1, 2004, to seven ninths of the initial rate,

    • (iii) effective on January 1, 2005, to six ninths of the initial rate,

    • (iv) effective on January 1, 2006, to five ninths of the initial rate,

    • (v) effective on January 1, 2007, to four ninths of the initial rate,

    • (vi) effective on January 1, 2008, to three ninths of the initial rate,

    • (vii) effective on January 1, 2009, to two ninths of the initial rate,

    • (viii) effective on January 1, 2010, to one ninth of the initial rate, and

    • (ix) effective on January 1, 2011, to the final rate of “Free”.

• Marginal note:Rounding of specific rates

  (6) If a reduction under subsection (3) or (5) 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

  (7) If a reduction under subsection (3) or (5) 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

  (8) If a reduction under subsection (3) or (5) 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.