Budget Implementation Act, 2009 (S.C. 2009, c. 2)
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Assented to 2009-03-12
SCHEDULE 4(Section 215)
Most-Favoured-Nation Tariff | Preferential Tariff | ||||
---|---|---|---|---|---|
Tariff Item | Description of Goods | Initial Rate | Final Rate | Initial Rate | Final Rate |
9801.10 | -Conveyances and containers | ||||
9801.10.10 | ---Conveyances, | Free | Free (A) | UST: Free | UST: Free (A) |
(a) on condition that: | MT: Free | MT: Free (A) | |||
(i) in the case of vehicles, they are registered and | MUST: Free | MUST: Free (A) | |||
licensed in a foreign country and operated in Canada | CT: Free | CT: Free (A) | |||
with a vehicle licence issued by the appropriate | CIAT: Free | CIAT: Free (A) | |||
provincial licensing authority; | CRT: Free | CRT: Free (A) | |||
(ii) in the case of aircraft, they comply with the | GPT: Free | GPT: Free (A) | |||
requirements of the Aeronautics Act and any | LDCT: Free | LDCT: Free (A) | |||
regulations made thereunder; and | CCCT: Free | CCCT: Free (A) | |||
(iii) in the case of vessels, they comply with the | AUT: N/A | AUT: N/A | |||
requirements of the Canada Shipping Act and | NZT: N/A | NZT: N/A | |||
Coasting Trade Act; and | |||||
(b) on condition that the conveyances: | |||||
(i) are owned or leased and imported by a person | |||||
whose domicile is in a foreign country; | |||||
(ii) leave from and return to the foreign country in | |||||
the normal course of operation; | |||||
(iii) are controlled from the foreign country; and | |||||
(iv) are exported within 30 days of the date of their | |||||
importation or for an additional period not | |||||
exceeding 24 months where a customs officer is | |||||
satisfied that the exportation of the conveyances is | |||||
delayed because: | |||||
(A) of adverse weather conditions; | |||||
(B) the conveyances are being equipped, | |||||
reconditioned, reconstructed, refurbished or | |||||
repaired; | |||||
(C) the conveyances have a major equipment | |||||
breakdown; | |||||
(D) the conveyances are detained under an order | |||||
of a Canadian court, or under an Act of | |||||
Parliament or the legislature of a province or any | |||||
regulation made thereunder; or | |||||
(E) the delivery of the goods to be loaded on or | |||||
in the conveyances is delayed. | |||||
The conveyances provided for in this tariff item may | |||||
engage in the transportation of goods from one point | |||||
in Canada to another point in Canada where: | |||||
(a) that transportation is incidental to the | |||||
international traffic of the goods; | |||||
(b) the transportation does not occur outside the | |||||
territorial limits of Canada; and | |||||
(c) the conveyance has not entered Canada for the | |||||
purpose of an in-transit movement through Canada to | |||||
a point outside of Canada | |||||
9801.10.20 | ---Containers, on condition that: | Free | Free (A) | UST: Free | UST: Free (A) |
(a) the ancillary equipment for the containers does | MT: Free | MT: Free (A) | |||
not include vehicles, accessories, spare parts of | MUST: Free | MUST: Free (A) | |||
vehicles or packaging, and | CT: Free | CT: Free (A) | |||
(b) the containers: | CIAT: Free | CIAT: Free (A) | |||
(i) are fully or partially enclosed to constitute a | CRT: Free | CRT: Free (A) | |||
compartment intended for containing goods; | GPT: Free | GPT: Free (A) | |||
(ii) are of a permanent character and suitable for | LDCT: Free | LDCT: Free (A) | |||
repeated use; | CCCT: Free | CCCT: Free (A) | |||
(iii) are designed to carry goods by one or more | AUT: N/A | AUT: N/A | |||
modes of transport without requiring intermediate | NZT: N/A | NZT: N/A | |||
reloading; and | |||||
(iv) are 6.1 m or more in length or have an internal | |||||
volume of 14 m3 or more; | |||||
(v) leave from and return to a foreign country in the | |||||
normal course of operation; and | |||||
(vi) are exported within 30 days of the date of their | |||||
importation or for an additional period not | |||||
exceeding 24 months where a customs officer is | |||||
satisfied that the exportation of the containers is | |||||
delayed because: | |||||
(A) of adverse weather conditions; | |||||
(B) the containers are being equipped, | |||||
reconditioned, reconstructed, refurbished or | |||||
repaired; | |||||
(C) the containers have a major equipment | |||||
breakdown; | |||||
(D) the containers are detained under an order of | |||||
a Canadian court, or under an Act of Parliament | |||||
or the legislature of a province or any regulation | |||||
made thereunder; or | |||||
(E) the delivery of the goods to be loaded in the | |||||
containers is delayed. | |||||
The containers provided for in this tariff item may | |||||
engage in the transportation of goods from one point | |||||
in Canada to another point in Canada where: | |||||
(a) that transportation is incidental to the | |||||
international traffic of the goods; | |||||
(b) the transportation does not occur outside the | |||||
territorial limits of Canada; and | |||||
(c) the container has not entered Canada for the | |||||
purpose of an in-transit movement through Canada to | |||||
a point outside of Canada |
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