Customs Tariff (S.C. 1997, c. 36)
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Act current to 2024-10-30 and last amended on 2024-07-01. Previous Versions
PART 2Customs Duties (continued)
DIVISION 3Tariff Treatments (continued)
Jordan Tariff
Marginal note:Application of JT
52.4 (1) Subject to section 24, goods that originate in Jordan are entitled to the Jordan Tariff rates of customs duty.
Marginal note:“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for JT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “JT” in relation to goods entitled to the Jordan Tariff, the Jordan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Rounding of specific rates
(4) If a reduction under subsection (3) 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
(5) If a reduction under subsection (3) 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 two per cent
(6) If a reduction under subsection (3) 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.
- 2012, c. 18, s. 36
Ukraine Tariff
Marginal note:Application of UAT
52.5 (1) Subject to section 24, goods that originate in Ukraine are entitled to the Ukraine Tariff rates of customs duty.
Marginal note:“A” final rate for UAT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UAT” in relation to goods entitled to the Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for UAT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “UAT” in relation to goods entitled to the Ukraine Tariff, the Ukraine Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
- 2017, c. 8, s. 36
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,
(i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to one quarter of the initial rate, and
(ii) effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”; and
(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.
- 2018, c. 23, s. 43
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.
- 2018, c. 23, s. 43
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.
- 2018, c. 23, s. 43
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