Bill C-11
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TABLE OF PROVISIONS |
| An Act respecting the imposition of duties of
customs and other charges, to give effect to
the International Convention on the
Harmonized Commodity Description and Coding
System, to provide relief against the imposition
of certain duties of customs or other charges,
to provide for other related matters and to
amend or repeal certain Acts in consequence
thereof
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SHORT TITLE |
| 1. Short title
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PART 1 |
INTERPRETATION AND GENERAL |
Interpretation |
| 2. Definitions
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| 3. Elements of the List of Tariff Provisions
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| 4. Words and expressions in Act
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| 5. Goods imported from a NAFTA country or from Chile
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| 6. Percentage rates
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| 7. Weight of goods
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General |
| 8. Restriction of Canadian waters
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| 9. Delegation of powers
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| 10. Classification of goods in the List of Tariff Provisions
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| 11. Interpretation
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| 12. Administration and enforcement
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Amendment of Schedule |
| 13. Renumbering of tariff items
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| 14. Amendment of List of Tariff Provisions
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| 15. List of Countries
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PART 2 |
CUSTOMS DUTIES |
DIVISION 1 |
ORIGIN OF GOODS |
| Rules of Origin
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| 16. Meaning of ``originate''
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| Direct Shipment and Transhipment
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| 17. Direct shipment
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| 18. Transhipment
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| Marking of Goods
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| 19. Regulations requiring marking
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DIVISION 2 |
IMPOSITION OF CUSTOMS DUTIES |
| General
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| 20. Imposition of customs duty
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| 21. Imposition of additional duties
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| 22. Other duties
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| Special Classification
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| 23. Goods of Chapter 99
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DIVISION 3 |
TARIFF TREATMENTS |
| General
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| 24. Conditions
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| 25. Most favourable tariff
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| 26. Goods in transit
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| 27. Abbreviations
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| 28. If rate not specified
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| General Tariff
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| 29. Application of General Tariff
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| Most-Favoured-Nation Tariff
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| 30. Application of MFN Tariff
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| 31. Extension or withdrawal of entitlement
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| 32. Approval by Parliament
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| General Preferential Tariff
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| 33. Application of GPT
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| 34. Extension and withdrawal of entitlement
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| 35. Application of tariff rate quota
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| 36. Expiry date
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| Least Developed Country Tariff
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| 37. Application of LDCT
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| 38. Extension or withdrawal of entitlement
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| 39. Application of tariff rate quota
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| 40. Expiry date
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| Commonwealth Caribbean Countries Tariff
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| 41. Application of CCCT
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| 42. Extension or withdrawal of entitlement
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| 43. Application of tariff rate quota
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| Australia Tariff and New Zealand Tariff
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| 44. Application of AUT
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| United States Tariff, Mexico Tariff and Mexico-United StatesTariff
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| 45. Application of UST
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| Chile Tariff
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| 46. Application of CT
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| 47. Reduction of rate: ``L'' staging
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| 48. Extension of Chile Tariff
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| 49. Limits on reduction of duty
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| Canada--Israel Agreement Tariff
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| 50. Application of CIAT
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| 51. Limits on reduction of duty
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| 52. Definitions
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DIVISION 4 |
SPECIAL MEASURES, EMERGENCY MEASURES AND SAFEGUARDS |
| Special Measures
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| 53. Definitions
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| Global Emergency Measures
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| 54. Definitions
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| 55. Surtax under certain conditions
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| 56. Period and repeal
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| 57. Exception for certain agricultural goods
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| 58. Refund orders
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| 59. Free trade partner emergency measures
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| 60. Surtax on goods imported from a free trade partner
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| 61. Rate
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| 62. Repeal or amendment of surtax order
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| 63. Extension order
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| 64. Resolution of Parliament of cessation
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| 65. Notice in Canada Gazette
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| 66. Regulations
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| 67. Decision of Governor in Council final
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| Safeguard Measures for Agricultural Goods
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| 68. Surtax order
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| Bilateral Emergency Measures for U.S. Goods
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| 69. Non-application
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| Bilateral Emergency Measures for Mexican and MUST Goods
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| 70. Non-application
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| Bilateral Emergency Measures - Chile
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| 71. Non-application
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| Bilateral Emergency Measures - Israel or Another CIFTA
Beneficiary
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| 72. Orders by Governor in Council
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| Bilateral Safeguard Measures for U.S. Fresh Fruit or Vegetables
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| 73. Temporary duty on fresh fruit or vegetables
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| Bilateral Safeguard Measures for Mexican Agricultural Goods
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| 74. Purpose
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| Bilateral Emergency Measures for Textile and Apparel Goods
Imported from a NAFTA Country
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| 75. Order by Governor in Council
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| Bilateral Emergency Measures for Textile and Apparel Goods
Imported from Chile
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| 76. Order by Governor in Council
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| Measures Relating to Television Picture Tubes
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| 77. Order increasing duty on certain cathode-ray television
picture tubes
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| Surtaxes
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| 78. Surtax
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| Goods in Transit
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| 79. Goods in transit
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PART 3 |
DUTIES RELIEF |
Interpretation |
| 80. Definitions
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| 81. Part binds Her Majesty
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DIVISION 1 |
REDUCTION OF RATES OF CUSTOMS DUTY |
| 82. Amendment of List of Tariff Provisions and the ``F''
Staging List
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DIVISION 2 |
IMPORTATION WITHOUT FULL PAYMENT OF DUTIES |
| Reduced Value for Duty
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| 83. Goods of heading No. 98.04
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| 84. Goods of tariff item No. 9805.00.00
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| 85. Goods of tariff item No. 9816.00.00
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| 86. Regulations
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| 87. Goods of tariff item No. 9971.00.00
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| Ethno-cultural Groups
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| 88. Goods of tariff item No. 9937.00.00
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| Duty Deferral
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| 89. Relief
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| 90. Certificate
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| 91. Minister may issue licence for operation of bonded
warehouse
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| 92. Duties not payable in respect of goods in bonded warehouse
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| 93. Submission of evidence
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| 94. Definition of ``customs duties''
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| 95. Repayment of relief
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| 96. Maximum drawback
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| 97. No relief or drawback of SIMA duties
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| 98. Exports to NAFTA country
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| 99. Regulations
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| 100. Regulations
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| Canadian Goods Abroad
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| 101. Relief for Canadian goods abroad
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| 102. Application
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| 103. Release of returned goods
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| 104. Conditions for relief
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| 105. Value for duty of work abroad
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| 106. Temporary relief of certain duties and taxes
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| General
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| 107. Effect of relief
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| 108. Refund or cancellation of security
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DIVISION 3 |
OBSOLETE OR SURPLUS GOODS |
| 109. Definition of ``obsolete or surplus goods''
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| 110. Relief for obsolete or surplus goods
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| 111. Application
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| 112. Regulations
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DIVISION 4 |
ADDITIONAL RELIEF |
| 113. Refund or drawback
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| 114. Overpayment of refund or drawback
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| 115. Discretionary relief
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DIVISION 5 |
GENERAL |
| 116. Debts due the Crown
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| 117. Sum in lieu of drawback, refund, etc.
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| 118. Failure to comply with conditions
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| 119. Waivers
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| 120. Definition of ``value''
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| 121. Relief reduced by value of by-product
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| 122. Relief reduced by value of merchantable scrap or waste
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| 123. Interest on overpayment in relation to a refund or drawback
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| 124. Interest to be compounded
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| 125. Prescribed rate may be authorized
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| 126. Waiver of interest
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| 127. Interest
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| 128. Payment out of C.R.F.
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PART 4 |
REGULATIONS AND ORDERS |
| 129. Regulations
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| 130. Specified documentation
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| 131. Administrative powers of Minister of National Revenue
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| 132. Regulations
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| 133. Regulations
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| 134. Other orders
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| 135. Exempt goods
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PART 5 |
PROHIBITED GOODS |
| 136. Prohibited imports
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PART 6 |
TRANSITIONAL PROVISIONS |
| 137-146. Transitional provisions
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PART 7 |
RELATED AMENDMENTS |
| 147-191. Customs Act
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PART 8 |
CONSEQUENTIAL AMENDMENTS |
| 192-203. Canadian International Trade Tribunal Act
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| 204. Canadian Wheat Board Act
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| 205. Copyright Act
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| 206. Excise Act
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| 207-210. Export and Import Permits Act
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| 211. Importation of Intoxicating Liquors Act
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| 212. World Trade Organization Agreement Implementation Act
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PART 9 |
REPEAL AND COMING INTO FORCE |
Repeal |
| 213. Customs Tariff
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Coming into Force |
| 214. Coming into force
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| SCHEDULE
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