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Customs Tariff

Version of section 94 from 2022-09-01 to 2024-02-06:


Marginal note:Definition of customs duties

  •  (1) In sections 95, 96, 98.1 and 98.2, customs duties means customs duties imposed under Part 2, other than

    • (a) additional customs duties levied under sections 21.1 to 21.3; or

    • (b) surtaxes or temporary duties imposed under Division 4 of that Part.

    • (c) [Repealed, 2011, c. 24, s. 131]

  • Marginal note:For greater certainty

    (2) For greater certainty, in sections 95, 96, 98.1 and 98.2, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Tax Act, the Special Import Measures Act, the Excise Act, 2001 or the Select Luxury Items Tax Act.

  • 1997, c. 36, s. 94
  • 2001, c. 28, s. 42
  • 2002, c. 19, ss. 9, 21, c. 22, s. 351
  • 2011, c. 24, s. 131
  • 2017, c. 6, s. 101
  • 2021, c. 1, s. 41
  • 2022, c. 10, s. 161

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