Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act (S.C. 2018, c. 23)
Full Document:
Assented to 2018-10-25
PART 2Related Amendments and Transitional Provision (continued)
Related Amendments (continued)
R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act (continued)
Marginal note:2014, c. 28, s. 40(1)
38 (1) The portion of subsection 30.03(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Notice of expiring orders
30.03 (1) The Tribunal shall cause to be published in the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1), section 60, subsection 63(1), 74(1) or (2), 76(1) or 77(1) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, but no notice shall be published if
(2) Subsection 30.03(1) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):
(d) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 76(1) of the Customs Tariff is, in the case of motor vehicles of heading No. 87.03 imported from Japan, five years or in the case of any other goods, three years; or
(e) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 77(1) of the Customs Tariff is four years.
Marginal note:2014, c. 28, s. 41
39 Subsection 30.04(1) of the Act is replaced by the following:
Marginal note:Filing of request relating to extension orders
30.04 (1) Any domestic producer of goods that are like or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1), 74(7), 76(3) or 77(3) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods.
1997, c. 36Customs Tariff
40 Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
- Comprehensive and Progressive Agreement for Trans-Pacific Partnership
Comprehensive and Progressive Agreement for Trans-Pacific Partnership has the meaning assigned by the definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (Accord de partenariat transpacifique global et progressiste)
- CPTPP country
CPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. (pays PTPGP)
- CPTPP tariff
CPTPP tariff means any of the following tariff treatments:
(a) the Comprehensive and Progressive Trans-Pacific Partnership Tariff;
(b) the Comprehensive and Progressive Australia Tariff;
(c) the Comprehensive and Progressive Brunei Tariff;
(d) the Comprehensive and Progressive Chile Tariff;
(e) the Comprehensive and Progressive Japan Tariff;
(f) the Comprehensive and Progressive Malaysia Tariff;
(g) the Comprehensive and Progressive Mexico Tariff;
(h) the Comprehensive and Progressive New Zealand Tariff;
(i) the Comprehensive and Progressive Peru Tariff;
(j) the Comprehensive and Progressive Singapore Tariff; and
(k) the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP)
Marginal note:2017, c. 8, s. 34
41 Subparagraph 14(2)(c)(xvii) of the Act is replaced by the following:
(xvii) subsection 76(1),
(xviii) subsection 77(1),
(xix) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
42 Section 27 of the Act is amended by adding the following in alphabetical order:
- CPAUT
CPAUT refers to the Comprehensive and Progressive Australia Tariff. (TAUGP)
- CPBNT
CPBNT refers to the Comprehensive and Progressive Brunei Tariff. (TBNGP)
- CPCLT
CPCLT refers to the Comprehensive and Progressive Chile Tariff. (TCLGP)
- CPJPT
CPJPT refers to the Comprehensive and Progressive Japan Tariff. (TJPGP)
- CPMXT
CPMXT refers to the Comprehensive and Progressive Mexico Tariff. (TMXGP)
- CPMYT
CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. (TMYGP)
- CPNZT
CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. (TNZGP)
- CPPET
CPPET refers to the Comprehensive and Progressive Peru Tariff. (TPEGP)
- CPSGT
CPSGT refers to the Comprehensive and Progressive Singapore Tariff. (TSGGP)
- CPTPT
CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. (TPTGP)
- CPVNT
CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. (TVNGP)
43 The Act is amended by adding the following after section 52.5:
Comprehensive and Progressive Trans-Pacific Partnership Tariff
Marginal note:Application of CPTPT
52.6 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff rates of customs duty.
Marginal note:“A” final rate for CPTPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPTPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPTPT
(4) If “X1”, “X2”, “X3”, “X4”, “X5”, “X6” or “X7” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X1” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to the final rate of “Free”;
(b) if “X2” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to the final rate of “Free”;
(c) if “X3” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to the final rate of “Free”;
(d) if “X4” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that Agreement comes into force, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that Agreement comes into force, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that Agreement comes into force, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that Agreement comes into force, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that Agreement comes into force, to the final rate of “Free”;
(e) if “X5” is set out,
(i) effective on January 1 of the eighth year after the year in which the Comprehensive and Progressive Trans-Pacific Partnership Agreement comes into force, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that Agreement comes into force, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”;
(f) if “X6” is set out,
(g) if “X7” is set out,
(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that Agreement comes into force, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that Agreement comes into force, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that Agreement comes into force, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.61 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Trans-Pacific Partnership Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Australia Tariff
Marginal note:Application of CPAUT
52.62 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Australia Tariff are entitled to the Comprehensive and Progressive Australia Tariff rates of customs duty.
Marginal note:“A” final rate for CPAUT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPAUT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPAUT
(4) If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X8” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X9” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X10” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X11” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X12” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X13” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X14” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts – fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.63 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Australia Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Australia Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Brunei Tariff
Marginal note:Application of CPBNT
52.64 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Brunei Tariff are entitled to the Comprehensive and Progressive Brunei Tariff rates of customs duty.
Marginal note:“A” final rate for CPBNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPBNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPBNT
(4) If “X15”, “X16”, “X17”, “X18”, “X19”, “X20” or “X21” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X15” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X16” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X17” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X18” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X19” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X20” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X21” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.65 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Brunei Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Chile Tariff
Marginal note:Application of CPCLT
52.66 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Chile Tariff are entitled to the Comprehensive and Progressive Chile Tariff rates of customs duty.
Marginal note:“A” final rate for CPCLT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPCLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPCLT
(4) If “X22”, “X23”, “X24”, “X25”, “X26”, “X27” or “X28” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X22” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X23” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X24” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X25” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X26” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X27” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X28” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.67 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Chile Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Chile Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Japan Tariff
Marginal note:Application of CPJPT
52.68 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan Tariff rates of customs duty.
Marginal note:“A” final rate for CPJPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPJPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPJPT
(4) If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X29” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X30” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X31” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X32” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X33” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X34” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X35” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.69 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Japan Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Japan Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Malaysia Tariff
Marginal note:Application of CPMYT
52.7 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive Malaysia Tariff rates of customs duty.
Marginal note:“A” final rate for CPMYT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPMYT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPMYT
(4) If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X36” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X37” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X38” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X39” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X40” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X41” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X42” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.71 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Malaysia Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Malaysia Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Mexico Tariff
Marginal note:Application of CPMXT
52.72 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Mexico Tariff are entitled to the Comprehensive and Progressive Mexico Tariff rates of customs duty.
Marginal note:“A” final rate for CPMXT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPMXT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPMXT
(4) If “X43”, “X44”, “X45”, “X46”, “X47”, “X48” or “X49” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X43” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X44” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X45” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X46” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X47” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X48” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X49” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.73 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Mexico Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Mexico Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive New Zealand Tariff
Marginal note:Application of CPNZT
52.74 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive New Zealand Tariff are entitled to the Comprehensive and Progressive New Zealand Tariff rates of customs duty.
Marginal note:“A” final rate for CPNZT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPNZT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPNZT
(4) If “X50”, “X51”, “X52”, “X53”, “X54”, “X55” or “X56” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X50” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X51” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X52” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X53” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X54” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X55” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X56” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.75 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive New Zealand Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive New Zealand Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Peru Tariff
Marginal note:Application of CPPET
52.76 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Peru Tariff are entitled to the Comprehensive and Progressive Peru Tariff rates of customs duty.
Marginal note:“A” final rate for CPPET
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPPET
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPPET
(4) If “X57”, “X58”, “X59”, “X60”, “X61”, “X62” or “X63” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X57” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X58” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X59” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X60” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X61” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X62” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X63” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.77 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Peru Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Peru Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Singapore Tariff
Marginal note:Application of CPSGT
52.78 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Singapore Tariff are entitled to the Comprehensive and Progressive Singapore Tariff rates of customs duty.
Marginal note:“A” final rate for CPSGT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPSGT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPSGT
(4) If “X64”, “X65”, “X66”, “X67”, “X68”, “X69” or “X70” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X64” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X65” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X66” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X67” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X68” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X69” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X70” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.79 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Singapore Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Singapore Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Vietnam Tariff
Marginal note:Application of CPVNT
52.8 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Vietnam Tariff are entitled to the Comprehensive and Progressive Vietnam Tariff rates of customs duty.
Marginal note:“A” final rate for CPVNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for CPVNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for CPVNT
(4) If “X71”, “X72”, “X73”, “X74”, “X75”, “X76” or “X77” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPVNT” in relation to goods entitled to the Comprehensive and Progressive Vietnam Tariff, the Comprehensive and Progressive Vietnam Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “X71” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to three quarters of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(b) if “X72” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to five sixths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(c) if “X73” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to six sevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(d) if “X74” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to ten elevenths of the initial rate,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi) effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii) effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii) effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix) effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi) effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(e) if “X75” is set out,
(i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam occurs, to three quarters of the initial rate,
(ii) effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii) effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(f) if “X76” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(g) if “X77” is set out,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam, to a rate of 5.5 per cent,
(ii) effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii) effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv) effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) 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
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) 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 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) 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.
Marginal note:Extension of entitlement
52.81 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Vietnam Tariff to any goods that originate in a CPTPP country.
Marginal note:Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Vietnam.
Marginal note:Content of order
(3) 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 Comprehensive and Progressive Vietnam Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
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