Customs Tariff (S.C. 1997, c. 36)
Full Document:
- HTMLFull Document: Customs Tariff (Accessibility Buttons available) |
- XMLFull Document: Customs Tariff [891 KB] |
- PDFFull Document: Customs Tariff [1578 KB]
Act current to 2026-05-26 and last amended on 2025-01-01. Previous Versions
AMENDMENTS NOT IN FORCE
— 2023, c. 26, s. 235
235 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff is amended by deleting the symbol “X” in the column under the heading “MFN” opposite “Belarus” and “Russia” in the column under the heading “Country Name”.
— 2026, c. 3, s. 457
457 Paragraphs 109(c) and (d) of the Customs Tariff are replaced by the following:
(c) either
(i) destroyed in the manner that the Minister of Public Safety and Emergency Preparedness may direct, or
(ii) subject to regulations made under section 109.1, donated to a registered charity, as defined in subsection 248(1) of the Income Tax Act, in the manner that that Minister may direct and for any purpose that that Minister may specify; and
(d) not damaged before their destruction or donation.
— 2026, c. 3, s. 458
458 The Act is amended by adding the following after section 109:
Regulations — donated goods
109.1 The Governor in Council may, on the recommendation of the Minister, make regulations prescribing the goods or classes of goods that may be donated for the purposes of subparagraph 109(c)(ii).
— 2026, c. 7, s. 13
2018, c. 23, s. 40
13 The definition CPTPP tariff in subsection 2(1) of the Customs Tariff is amended by striking out “and” at the end of paragraph (j), by adding “and” at the end of paragraph (k) and by adding the following after paragraph (k):
(l) the Comprehensive and Progressive United Kingdom Tariff. (tarif PTPGP)
— 2026, c. 7, s. 14
14 Section 27 of the Act is amended by adding the following in alphabetical order:
- CPUKT
CPUKT refers to the Comprehensive and Progressive United Kingdom Tariff. (TUKGP)
— 2026, c. 7, s. 15
15 The Act is amended by adding the following after section 52.81:
Comprehensive and Progressive United Kingdom Tariff
Application of CPUKT
52.82 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive United Kingdom Tariff are entitled to the Comprehensive and Progressive United Kingdom Tariff rates of customs duty.
“A” final rate for CPUKT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPUKT” in relation to goods entitled to the Comprehensive and Progressive United Kingdom Tariff, the Comprehensive and Progressive United Kingdom Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPUKT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPUKT” in relation to goods entitled to the Comprehensive and Progressive United Kingdom Tariff, the Comprehensive and Progressive United Kingdom Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPUKT
(4) Subject to subsection (5), if “X78”, “X79” or “X80” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPUKT” in relation to goods entitled to the Comprehensive and Progressive United Kingdom Tariff, the Comprehensive and Progressive United Kingdom Tariff rate of customs duty that applies to those goods is,
(a) if “X78” is set out, the initial rate, reduced,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom, to three elevenths of the initial rate,
(ii) effective on January 1, 2026, to two elevenths of the initial rate,
(iii) effective on January 1, 2027, to one eleventh of the initial rate, and
(iv) effective on January 1, 2028, to the final rate of “Free”;
(b) if “X79” is set out, the initial rate,
(i) without reduction, effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom,
(ii) reduced, effective on January 1, 2026, to three quarters of the initial rate,
(iii) reduced, effective on January 1, 2027, to one half of the initial rate,
(iv) reduced, effective on January 1, 2028, to one quarter of the initial rate, and
(v) reduced, effective on January 1, 2029, to the final rate of “Free”; and
(c) if “X80” is set out, the initial rate, reduced,
(i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom, to one quarter of the initial rate, and
(ii) effective on January 1, 2029, to the final rate of “Free”.
No retroactive effect
(5) The rates of customs duty set out in subsection (4) shall have no effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom.
Rounding of specific rates
(6) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one hundredth of a cent, the rate shall be rounded down to the nearest one hundredth of a cent.
Rounding of ad valorem rates
(7) 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.
Rounding of ad valorem rates — fraction other than 0.5
(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) or a rounding of rates under subsection (7) 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.
Elimination of rates of less than 2 per cent
(9) 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.
Extension of entitlement
52.83 (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 United Kingdom Tariff to any goods that originate in a CPTPP country.
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 the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and the United Kingdom.
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 United Kingdom 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.
— 2026, c. 7, s. 16
2018, c. 23, s. 44
16 (1) The portion of paragraph 76(4)(b) of the Act before subparagraph (i) is replaced by the following:
(b) may — in respect of goods that are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff — be in effect during the period beginning on December 30, 2018 and ending
(2) Subsection 76(4) of the Act is amended by adding the following after paragraph (b):
(c) may — in respect of goods that are entitled to the Comprehensive and Progressive United Kingdom Tariff — be in effect during the period beginning on the day on which this subsection comes into force and ending
(i) on the third anniversary of the first day on which the Comprehensive and Progressive Agreement for Trans-Pacific Partnership is in effect for the United Kingdom, if the order is in respect of goods for which the Comprehensive and Progressive United Kingdom Tariff is at its final rate of “Free” on that anniversary, and
(ii) on the day on which the Comprehensive and Progressive United Kingdom Tariff rate of customs duty is reduced to its final rate of “Free”, if the order is in respect of goods for which the Comprehensive and Progressive United Kingdom Tariff rate of customs duty is not at its final rate of “Free” on the anniversary referred to in subparagraph (i).
— 2026, c. 7, s. 17
17 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 “CPUKT” opposite the references to “Channel Islands”, “Isle of Man” and “United Kingdom”.
— 2026, c. 7, s. 18
18 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 “GPT”, a reference to “CPUKT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “CPUKT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPUKT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPUKT”, for all tariff items except those tariff items set out in Schedules 2 and 3 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 “CPUKT” 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 “CPUKT”, 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.
— 2026, c. 8, s. 37
37 Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
- Canada–Indonesia Comprehensive Economic Partnership Agreement
Canada–Indonesia Comprehensive Economic Partnership Agreement has the same meaning as Agreement in section 2 of the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act. (Accord de partenariat économique global Canada–Indonésie)
- Indonesia
Indonesia means the land territories, internal waters, archipelagic waters, territorial sea, including the seabed and subsoil thereof, and air space over such territories and waters, as well as the contiguous zone, the continental shelf and exclusive economic zone, over which Indonesia has sovereignty, sovereign rights or jurisdiction as defined in its laws, and in accordance with international law, including the United Nations Convention on the Law of the Sea, done at Montego Bay on December 10, 1982. (Indonésie)
— 2026, c. 8, s. 38
38 Paragraph 14(2)(c) of the Act is amended by adding the following after subparagraph (xv):
(xvi) subsection 75(1);
— 2026, c. 8, s. 39
39 Section 27 of the Act is amended by adding the following in alphabetical order:
- IDT
IDT refers to the Indonesia Tariff. (TID)
— 2026, c. 8, s. 40
40 The Act is amended by adding the following after section 49.7:
Indonesia Tariff
Application of IDT
49.71 (1) Subject to section 24, goods that originate in Indonesia are entitled to the Indonesia Tariff rates of customs duty.
“A” final rate for IDT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IDT” in relation to goods entitled to the Indonesia Tariff, the Indonesia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for IDT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IDT” in relation to goods entitled to the Indonesia Tariff, the Indonesia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for IDT
(4) If “Y1”, “Y2” or “Y3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IDT” in relation to goods entitled to the Indonesia Tariff, the Indonesia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Y1” is set out,
(i) effective on the coming into force of this subsection, to four fifths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to three fifths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to two fifths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to the one fifth of the initial rate, and
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to the final rate of “Free”;
(b) if “Y2” is set out,
(i) effective on the coming into force of this subsection, to nine tenths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to eight tenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to seven tenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to six tenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to five tenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to four tenths of the initial rate,
(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to three tenths of the initial rate,
(viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to two tenths of the initial rate,
(ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to one tenth of the initial rate, and
(x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to the final rate of “Free”; and
(c) if “Y3” is set out,
(i) effective on the coming into force of this subsection, to fourteen fifteenths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to thirteen fifteenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to twelve fifteenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to eleven fifteenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to ten fifteenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to nine fifteenths of the initial rate,
(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to eight fifteenths of the initial rate,
(viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to seven fifteenths of the initial rate,
(ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to six fifteenths of the initial rate,
(x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to five fifteenths of the initial rate,
(xi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to four fifteenths of the initial rate,
(xii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to three fifteenths of the initial rate,
(xiii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to two fifteenths of the initial rate,
(xiv) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to one fifteenth of the initial rate, and
(xv) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to the final rate of “Free”.
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.
Rounding of amounts — fraction other than 0.5
(6) If a reduction under subsection (3) or (4) 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.
Elimination of rates of less than two per cent
(7) If 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.
— 2026, c. 8, s. 41
41 The Act is amended by adding the following after section 74:
Bilateral Emergency Measures — Indonesia
Order by Governor in Council
75 (1) Subject to subsections (2) to (5), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0192(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.098) of that Act, that goods that are entitled to the Indonesia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.71; and
(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Indonesia Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.
Terms and conditions
(2) An order under subsection (1)
(a) is not to be made more than once in respect of goods of any particular kind;
(b) remains in effect only for the period, not exceeding two years, that is specified in the order;
(c) may be made during the period beginning on the day on which this subsection comes into force and ending
(i) if the order is in respect of goods for which the Indonesia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than 10 years, on the day that is 10 years after the day on which this subsection comes into force, and
(ii) if the order is in respect of goods for which the Indonesia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods.
Extension of order
(3) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury to, and to facilitate the adjustment of, domestic producers of like or directly competitive goods. The total period of the order is not to exceed three years.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.71.
Definition of principal cause
(5) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.
— 2026, c. 8, s. 42
42 Section 79 of the Act is amended by adding the following after paragraph (o):
(p) subsection 75(1).
— 2026, c. 8, s. 43
43 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 “IDT” opposite the reference to “Indonesia”.
— 2026, c. 8, s. 44
44 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 “GPT”, a reference to “IDT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “IDT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “IDT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “IDT”, for all tariff items except those tariff items set out in Schedules 1 and 2 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 “IDT” for those tariff items set out in Schedule 1 to this Act; and
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “IDT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
Page Details
- Date modified: