Customs Tariff (S.C. 1997, c. 36)

Marginal note:Imposition of customs duty

• 20. (1) Unless otherwise indicated in Chapter 98 or 99 of the List of Tariff Provisions, in addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on all goods set out in the List of Tariff Provisions, at the time those goods are imported, and paid in accordance with the Customs Act, a customs duty at the rates set out in that List, the “F” Staging List or section 29 that are applicable to those goods.

• Marginal note:Value for duty of Canadian goods returned

  (2) For the purposes of section 44 of the Customs Act, the value for duty of goods that have been taken out of Canada and are subsequently returned to Canada is the value of the goods at the time of the subsequent return if

  • (a) the goods were repaired outside Canada;

  • (b) equipment was added to the goods outside Canada; or

  • (c) work was done outside Canada on the goods.

Marginal note:Definitions

21. The definitions in this section apply in sections 21.1 to 21.3.

“beer” or “malt liquor”

« bière » ou « liqueur de malt »

“beer” or “malt liquor” means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported.

“bulk”

« en vrac »

“bulk” has the same meaning as in section 2 of the Excise Act, 2001.

“excise warehouse”

« entrepôt d’accise »

“excise warehouse” has the same meaning as in section 2 of the Excise Act, 2001.

“excise warehouse licensee”

« exploitant agréé d’entrepôt d’accise »

“excise warehouse licensee” has the same meaning as in section 2 of the Excise Act, 2001.

“licensed user”

« utilisateur agréé »

“licensed user” has the same meaning as in section 2 of the Excise Act, 2001.

“packaged”

« emballé »

“packaged” has the same meaning as in section 2 of the Excise Act, 2001.

“specified premises”

« local déterminé »

“specified premises” has the same meaning as in section 2 of the Excise Act, 2001.

“spirits”

« spiritueux »

“spirits” means spirits, as defined in section 2 of the Excise Act, 2001,

• (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported;

• (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or

• (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported.

“wine”

« vin »

“wine” means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported.