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Canada–United States–Mexico Agreement Implementation Act (S.C. 2020, c. 1)

Assented to 2020-03-13

PART 2Related Amendments (continued)

1997, c. 36Customs Tariff (continued)

 Sections 96 and 97 of the Act are replaced by the following:

Marginal note:Maximum drawback

96 Subject to subsection 95(6), a drawback, granted under section 113, of customs duties paid in respect of imported goods that are or were exported to the United States or Mexico, may not exceed the lesser of

  • (a) the amount of customs duties paid or owed in respect of the imported goods at the time of importation, and

  • (b) the amount of customs duties paid to the country that is a party to the Canada–United States–Mexico Agreement to which the imported goods were subsequently exported.

Marginal note:No relief or drawback of SIMA duties

97 Subject to subsection 95(6), relief may not be granted under section 89 or 92 and a drawback may not be granted under section 113 of duties paid under the Special Import Measures Act on imported goods that are or were exported to the United States or Mexico.

 The portion of subsection 98(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:Exports to United States or Mexico

  • 98 (1) Subject to subsection 95(6), if relief or a drawback of duties levied under the Special Import Measures Act has been granted in respect of imported goods and the goods are or were exported to the United States or Mexico and the relief or drawback could not be granted because of section 97,

 Paragraph 132(1)(m) of the Act is amended by adding the following after subparagraph (i):

  • (i.1) amending that tariff item to exclude goods that are mined, manufactured or produced wholly or in part by forced labour from that tariff item, or prescribing the conditions under which such goods may be excluded from that tariff item,

Marginal note:2012, c. 18, s. 39, c. 26, ss. 48 and 62(43); 2014, c. 14, s. 46(1), c. 28, s. 54(1); 2018, c. 23, s. 46(1)

  •  (1) Paragraph 133(j) of the Act is amended by striking out the reference to “a NAFTA country” from the list of countries.

  • (2) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, references to “Mexico” and “United States” in the list of countries.

  • Marginal note:2012, c. 18, s. 39, c. 26, ss. 48 and 62(43); 2014, c. 14, s. 46(2), c. 28, s. 54(2); 2018, c. 23, s. 46(2)

    (3) Paragraph 133(j.1) of the Act is amended by striking out the reference to “a NAFTA country” from the list of countries.

  • (4) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, references to “Mexico” and “United States” in the list of countries.

  •  (1) The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by striking out, in the column “Tariff Treatment / Other”, the references to “MT” and “MUST” opposite the reference to “Mexico”.

  • (2) The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by striking out, in the column “Tariff Treatment / Other”, the reference to “MUST” opposite the reference to “Puerto Rico”.

  • (3) The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by striking out, in the column “Tariff Treatment / Other”, the reference to “MUST” opposite the reference to “United States of America”.

  • (4) The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “MXT” opposite the reference to “Mexico”.

  •  (1) The List of Tariff Provisions set out in the schedule to the Act is amended by striking out all the references to “UST:”, “MT:” and “MUST:” and all the rates of customs duty and staging categories that are set out after those references and are in respect of the tariffs in question.

  • (2) The List of Tariff Provisions set out in the schedule to the Act is amended by

    • (a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “CT”, a reference to “UST:”;

    • (b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “CT”, a reference to “UST:”;

    • (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “UST”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “UST”, for all tariff items except those tariff items set out in Schedules 2 to 4 to this Act;

    • (d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “UST” for those tariff items set out in Schedule 2 to this Act; and

    • (e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “UST”, for each tariff item set out in Schedule 3 to this Act, the rates of customs duty and staging categories set out with respect to that tariff item in that Schedule.

  • (3) The List of Tariff Provisions set out in the schedule to the Act is amended by

    • (a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “UST”, a reference to “MXT:”;

    • (b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “UST”, a reference to “MXT:”;

    • (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “MXT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “MXT”, for all tariff items except those tariff items set out in Schedule 5 to this Act; and

    • (d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “MXT” for those tariff items set out in Schedule 5 to this Act.

  • (4) Supplementary Note 1 to Chapter 16 of the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

    • 1 “Specially defined mixtures” of tariff item Nos. 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 means a product containing partially or fully cooked, including par-fried, chicken or turkey where 13% or more of the total weight of the product is comprised of goods other than the following listed goods: chicken, turkey, breading, batter, oil, glazing, sauces, other coatings or bastes, or any added water (including that used in marination, glazing, sauces, other coatings, bastes, breading or batter). For the purposes of this definition, whether 13% or more of the total weight of the product is comprised of goods other than the listed goods shall be determined by calculating the total weight of listed goods contained in that product as a percentage of the total weight of the product.

  • (5) Supplementary Note 1 to Section XI of the List of Tariff Provisions set out in the schedule to the Act and the heading before that supplementary note are struck out.

  • (6) Subparagraph (b)(iv) of the Description of Goods of tariff item No. 9801.10.20 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

    • (iv) have an internal volume of at least 1 m3;

  • (7) Paragraph (f) set out below the reference to “Used or second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made, other than motor vehicles” of the Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

    • (f) imported from Mexico

  • (8) The Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding the following after the reference “Goods manufactured or produced wholly or in part by prison labour”:

    Goods mined, manufactured or produced wholly or in part by forced labour;

  • (9) The Description of Goods of tariff item No. 9938.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

    • (d) indigenous handicraft goods.

  •  (1) The List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by striking out all the references to “MT:” and “MUST:” and all the rates of customs duty and dates that are set out after those references and are in respect of the tariffs in question.

  • (2) The List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 4 to this Act.

 
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