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Customs Tariff (S.C. 1997, c. 36)

Full Document:  

Act current to 2022-08-08 and last amended on 2021-06-21. Previous Versions

PART 3Duties Relief (continued)

DIVISION 5General (continued)

Marginal note:Interest on overpayment in relation to a refund or drawback

  •  (1) Any person who is liable under subsection 114(1) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the refund or drawback was granted and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Interest on failure to comply or diversion

    (2) Subject to subsection (4), a person who is liable under subsection 118(1) or (2) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the day that the liability was incurred and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Interest on by-products and merchantable scrap or waste

    (3) Subject to subsection (4), a person who is liable under section 121 or 122 to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the production of the by-product or merchantable scrap or waste and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Exception

    (4) If a person pays an amount owing under paragraph 118(1)(b) or section 121 or 122 within the 90 day period referred to in that paragraph or section, no interest on the amount is payable by the person under subsection (2) or (3).

  • Marginal note:Computation of interest on certain duties

    (5) A person who is liable under paragraph 118(1)(b) or section 121 or 122 to pay an amount in respect of duty levied under the Special Import Measures Act shall pay interest at the specified rate for the period beginning on the ninety-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Computation of interest on certain duties

    (6) A person who is liable under section 98, subsection 114(1) or paragraph 118(2)(b) to repay the amount of a drawback or relief in respect of duty levied under the Special Import Measures Act and any interest on the drawback shall pay, in addition to those amounts, interest at the specified rate for the period beginning on the first day after the day the drawback was granted or the person failed to comply with a condition to which the relief was subject, as the case may be, and ending on the day those amounts are repaid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Interest on the payment of relief for NAFTA

    (7) A person who is liable under subsection 95(1) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after the day the amount became payable and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Interest on the payment of relief for CETA

    (8) A person who is liable under subsection 98.1(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after on which the day the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.

  • Marginal note:Interest on the payment of relief for CUKTCA

    (9) A person who is liable under subsection 98.2(1) to pay an amount shall pay, in addition to the amount, interest at the specified rate for the period beginning on the sixty-first day after the day on which the amount became payable and ending on the day on which the amount is paid in full, calculated on the amount of the balance outstanding.

Marginal note:Interest to be compounded

 Interest computed at a prescribed rate or at a specified rate shall be compounded daily and, if interest computed in respect of an amount under a provision of this Act is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate, computed and compounded daily on the unpaid interest from that day to the day it is paid, shall be paid in the same manner as the provision requires the principal amount to be paid.

  • 1997, c. 36, s. 124
  • 2001, c. 25, s. 89

Marginal note:Prescribed rate may be authorized

 The Minister of Public Safety and Emergency Preparedness may authorize persons who are required under a provision of this Act to pay interest on an amount at a specified rate to instead pay interest under that provision at the prescribed rate.

  • 1997, c. 36, s. 125
  • 2005, c. 38, ss. 142, 145

Marginal note:Waiver of interest

  •  (1) The Minister of Public Safety and Emergency Preparedness may at any time waive or cancel payment of all or any portion of any interest otherwise payable under this Part.

  • Marginal note:Interest on interest refunded

    (2) If, as a result of a waiver or cancellation under subsection (1), a person is refunded an amount of interest that was paid, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund.

  • 1997, c. 36, s. 126
  • 2005, c. 38, ss. 142, 145

Marginal note:Interest

  •  (1) A person who is granted a refund or drawback of duties under section 110 or 113, other than duty levied under the Special Import Measures Act, shall be granted, in addition to the drawback or refund, interest on the drawback or refund at the prescribed rate for the period beginning on the ninety-first day after an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.

  • Marginal note:Interest on SIMA duty

    (2) A person who, under a provision of this Part other than section 115, is granted a drawback or refund of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the drawback or refund, interest on it at the prescribed rate for the period beginning on the ninety-first day after the day an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted.

  • 1997, c. 36, s. 127
  • 2001, c. 25, s. 90

Marginal note:Payment out of C.R.F.

 A drawback or refund granted under this Part shall be paid out of the Consolidated Revenue Fund.

PART 4Regulations and Orders

Marginal note:Regulations

 The Minister of Public Safety and Emergency Preparedness may make regulations

  • (a) for the purposes of tariff item No. 9813.00.00 or 9814.00.00, permitting the importation free of customs duties of containers not originating in Canada, if that Minister is satisfied that a like quantity of usable containers has been exported; and

  • (b) for the purposes of tariff item No. 9897.00.00, prescribing

    • (i) conditions under which specimens of aigrettes, egret plumes or osprey plumes and the feathers, quills, heads, wings, tails, skins or parts of skins of wild birds of that tariff item may be imported for any museum or for scientific or educational purposes, and

    • (ii) the manner in which materials from used or second-hand mattresses shall be cleaned and fumigated and the certificates that shall accompany those materials.

  • 1997, c. 36, s. 129
  • 2005, c. 38, ss. 142, 145

Marginal note:Powers of the Minister of Public Safety and Emergency Preparedness

 The Minister of Public Safety and Emergency Preparedness may

  • (a) specify documentation that is considered acceptable for the purposes of tariff item No. 9827.00.00; and

  • (b) recognize authorities, representatives or authorized persons in a country of origin as competent for the purposes of conditions of classification of goods under a tariff item.

  • 1997, c. 36, s. 130
  • 2005, c. 38, ss. 142, 145

Marginal note:Power of the Minister

 The Minister may designate goods for the purposes of tariff item No. 9938.00.00.

Marginal note:Regulations

  •  (1) The Governor in Council may, on the recommendation of the Minister, make regulations

    • (a) amending the List of Tariff Provisions to change or prescribe conditions of classification of goods for the purposes of Chapter 99 of that List;

    • (b) prescribing territories for the purposes of the definition country in subsection 2(1);

    • (c) prescribing eligible Commonwealth countries or conditions for eligibility of Commonwealth countries for the purposes of a tariff item of heading No. 51.11, 51.12 or 58.03;

    • (d) prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act;

    • (e) reducing the maximum value of goods that are entitled to be classified under a tariff item of heading No. 98.04;

    • (f) for the purposes of tariff item No. 9808.00.00, withdrawing privileges from persons or classes of persons who are referred to in that tariff item and are from a country that refuses to grant the same privileges to Canadian officials holding corresponding or equivalent posts in that country;

    • (g) for the purposes of tariff item No. 9810.00.00,

      • (i) designating institutions, foreign countries and military service agencies, and

      • (ii) withdrawing privileges from persons or classes of persons who are referred to in that tariff item and are from a country that refuses to grant corresponding privileges;

    • (h) amending the list of products set out in tariff item No. 9905.00.00;

    • (i) amending the list of goods in tariff item No. 9987.00.00;

    • (j) in respect of goods or classes of goods of heading No. 98.26, amending the schedule to

      • (i) add, delete or amend tariff items relating to goods or classes of goods classified under each tariff item of that heading,

      • (ii) amend the rates of customs duty levied on goods or classes of goods classified under a tariff item of that heading,

      • (iii) amend the conditions under which goods or classes of goods may be imported under a tariff item of that heading,

      • (iv) exclude any goods or classes of goods from the application of a tariff item of that heading,

      • (v) define terms of that heading, and

      • (vi) amend the maximum value of goods that may be imported under a tariff item of that heading;

    • (k) reducing any customs duty imposed on goods of Chapter 89 in the List of Tariff Provisions in such circumstances and under such conditions as are prescribed;

    • (l) for the purposes of tariff item No. 9993.00.00, limiting or restricting the use, kinds or quantity of goods that may be classified under that tariff item;

    • (m) for the purposes of tariff item No. 9897.00.00,

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

      • (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,

      • (ii) amending that tariff item to exclude used or second-hand motor vehicles manufactured before the calendar year in which importation is sought to be made from that tariff item, or prescribing the conditions under which such vehicles may be excluded from that tariff item, and

      • (iii) amending that tariff item to exclude used or second-hand aircraft from that tariff item, or prescribing the conditions under which such aircraft may be excluded from that tariff item;

    • (n) for the purposes of tariff item No. 9898.00.00, amending that tariff item to prescribe conditions under which arms, military stores, munitions of war or offensive weapons are excluded from that tariff item;

    • (o) prescribing anything that is to be prescribed under a tariff item in Chapter 98 or 99 in the List of Tariff Provisions;

    • (p) prescribing anything that may be prescribed under this Act; and

    • (q) generally, for carrying out the purposes and provisions of this Act.

  • Marginal note:Approval by Parliament

    (2) Regulations made under paragraph (1)(e), or under subparagraph (1)(j)(vi) that reduce the maximum value of goods, cease to have effect on the one hundred and eightieth day after the day on which they become effective or, if Parliament is not then sitting, the fifteenth day thereafter that either House of Parliament is sitting unless, not later than that day, the regulations are approved by a resolution adopted by both Houses of Parliament.

  • Marginal note:Meaning of sitting day

    (3) For the purposes of subsection (2), a day on which either House of Parliament sits is deemed to be a sitting day.

  • Marginal note:Maximum value restored

    (4) At the time regulations referred to in subsection (2) cease to have effect, the maximum value shall be restored.

  • Marginal note:Retroactive effect

    (5) A regulation made under paragraph (1)(d) that provides that it is to come into force on a day earlier than the day on which it is registered under section 6 of the Statutory Instruments Act comes into force on that earlier day if it gives effect to a public announcement made on or before that earlier day.

Marginal note:Regulations

 The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations

  • (a) prescribing, for the purposes of section 101,

    • (i) the period after the exportation of goods within which the goods must be returned to Canada, and

    • (ii) what constitutes satisfactory evidence of exportation of the goods;

  • (b) defining the expressions baggage, conveyance, former resident, incidental to the international traffic of the goods, resident, temporarily and temporary resident for the purposes of a tariff item of Chapter 98 of the List of Tariff Provisions;

  • (c) for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods may be imported;

  • (d) for the purposes of tariff item No. 9802.00.00,

    • (i) prescribing conditions under which conveyances may be imported,

    • (ii) limiting the length of time that any imported conveyance may remain in Canada and the use that may be made of the conveyance while it remains in Canada, and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,

    • (iii) excluding any class of conveyance from classification under that tariff item, and

    • (iv) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported conveyances and limit the amount and type of security that may be required;

  • (e) for the purposes of tariff item No. 9803.00.00,

    • (i) prescribing conditions under which goods or conveyances may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to establish such conditions in specified circumstances,

    • (ii) limiting the quantity of any class of goods that may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to increase those limits in specified circumstances,

    • (iii) limiting the length of time that imported goods or conveyances may remain in Canada and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,

    • (iv) excluding any class of goods or conveyances from classification under that tariff item, and

    • (v) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported goods or conveyances and limit the amount and type of security that may be required;

  • (f) for the purposes of heading No. 98.04 or of tariff item No. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported;

  • (g) for the purposes of tariff item No. 9805.00.00,

    • (i) exempting goods or classes of goods imported by any class of persons referred to in that tariff item from any of its requirements relating to the period during which goods must be owned, possessed or used abroad, and

    • (ii) substituting less exigent requirements relating to the period during which goods or classes of goods of that tariff item must be owned, possessed or used abroad by any class of persons referred to in that tariff item;

  • (h) for the purposes of tariff item No. 9807.00.00,

    • (i) defining the word settler,

    • (ii) exempting goods or classes of goods imported by any classes of persons referred to in that tariff item from any of its requirements relating to ownership, possession or use, and

    • (iii) substituting less exigent requirements relating to the ownership, possession or use of goods or classes of goods of that tariff item;

  • (i) for the purposes of tariff item No. 9897.00.00,

    • (i) defining the expressions issue, periodical and special edition,

    • (ii) prescribing conditions under which an issue of a periodical will be found to be an issue of a special edition that contained an advertisement that was primarily directed to a market in Canada and that did not appear in identical form in all editions of that issue of a periodical that were distributed in the country of origin, and

    • (iii) prescribing conditions under which an issue of a periodical will be found to be an issue more than five per cent of the advertising space in which consisted of space used for advertisements that indicated specific sources of availability in Canada, or specific conditions relating to the sale or provision in Canada, of any goods or services;

  • (j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:

    • an EU country or other CETA beneficiary
    • Chile
    • Colombia
    • Costa Rica
    • CPTPP country
    • CUKTCA beneficiary
    • Honduras
    • Iceland
    • Israel or another CIFTA beneficiary
    • Jordan
    • Korea
    • Liechtenstein
    • Mexico
    • Norway
    • Panama
    • Peru
    • Switzerland
    • United States
  • (j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:

    • an EU country or other CETA beneficiary
    • Chile
    • Colombia
    • Costa Rica
    • CPTPP country
    • CUKTCA beneficiary
    • Honduras
    • Israel or another CIFTA beneficiary
    • Jordan
    • Korea
    • Mexico
    • Panama
    • Peru
    • United States
  • (k) for the purposes of tariff item No. 9993.00.00,

    • (i) extending any period that the goods imported under that tariff item may remain in Canada, if it is impracticable or impossible for the importer to export the goods,

    • (ii) setting out the conditions under which the requirement for security or for prescribed documents may be waived, and

    • (iii) prescribing the form, nature and conditions of any security satisfactory to the Minister of Public Safety and Emergency Preparedness; and

  • (l) prescribing any other thing that is to be prescribed for the purposes of a tariff item referred to in this section.

  • 1997, c. 36, s. 133
  • 2001, c. 28, s. 45
  • 2005, c. 38, ss. 142, 145
  • 2009, c. 2, s. 122, c. 6, s. 36, c. 16, ss. 48, 56, c. 31, s. 51
  • 2010, c. 4, s. 41
  • 2011, c. 24, s. 134
  • 2012, c. 18, s. 39, c. 26, ss. 48, 62
  • 2014, c. 14, s. 46, c. 28, s. 54
  • 2015, c. 3, s. 66(F)
  • 2017, c. 6, s. 106
  • 2018, c. 23, s. 46
  • 2020, c. 1, s. 202
  • 2021, c. 1, s. 46
 
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