Government of Canada / Gouvernement du Canada
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Customs Tariff

Version of section 80 from 2021-04-01 to 2024-02-06:

Marginal note:Definitions

 The definitions in this section apply in this Part.

customs duties

customs duties, other than for the purposes of sections 95, 96, 98.1 and 98.2, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2. (droits de douane)


duties, other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax. (droits)

excise taxes

excise taxes means the taxes imposed under the Excise Tax Act other than the goods and services tax. (taxes d’accise)

goods and services tax

goods and services tax means the tax imposed under Part IX of the Excise Tax Act. (taxe sur les produits et services)


process, in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods. (transformation)

  • 1997, c. 36, s. 80
  • 2001, c. 28, s. 41
  • 2002, c. 19, ss. 8, 19, c. 22, s. 347
  • 2011, c. 24, s. 130
  • 2017, c. 6, s. 98
  • 2021, c. 1, s. 38

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