(i) to the nearest one-hundredth of a cent if the final rate is or contains a specific rate expressed in cents to two decimal places and, if the resulting specific rate is equidistant from two one-hundredths of a cent, to the higher of them,
	(ii) to the nearest one-tenth of a cent if the final rate is or contains a specific rate expressed in cents to one decimal place and, if the resulting specific rate is equidistant from two one-tenths of a cent, to the higher of them, and
	(iii) to the nearest cent in any other case and, if the resulting specific rate is equidistant from two cents, to the higher of them; or
	(b) is free or does not contain a specific rate, the resulting specific rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in those subparagraphs shall be read as references to the specific rate of customs duty in the base rate of duty set out with respect to the goods in that Tariff.
Application of staging provisions	(7) Where the customs duties imposed on goods entitled to the benefit of the Most-Favoured-Nation Tariff are subject to reduction or removal under subsection 68(2), the references to Schedule I in this section shall be interpreted as references to Schedule II.
1993, c. 44, s. 120	78. Section 33 of the Act is replaced by the following:
Goods in transit	33. If, before the date on which an order made pursuant to paragraph 23(1)(b), 27(1)(b), 28(1)(b), 36(1)(b) or 38(1)(b), section 49 or 52, paragraph 54(1)(a) or subsection 59(2), 59.1(1), (8) or (11), 60(1) or (6.1), 60.1(1), 60.11(2) or 60.4(1) becomes effective, goods were in transit to Canada, the goods are entitled to the benefit of the tariff treatment that was applicable to those goods before that date if the order specifies that the tariff treatment shall apply thereto.
	79. Section 46 of the Act is renumbered as subsection 46(1) and is amended by adding the following:
Exception	(2) Notwithstanding subsection (1), goods referred to in that subsection are subject to the rates of customs duty set out with respect to those goods in the Most-Favoured-Nation Tariff in Schedule I in cases where those rates are more than thirty-five per cent or are equivalent to rates of more than thirty-five per cent.
	80. Section 53 of the Act is replaced by the following:
Application of tariff treatment	53. Subject to sections 53.1 to 57, the rates of customs duty under Schedule I shall be free in respect of goods that originate in a country that is listed in Schedule III as a beneficiary of the Commonwealth Caribbean Countries tariff treatment.
Exception	53.1 Goods referred to in section 53 are subject to the rates of customs duty set out with respect to those goods in the Most-Favoured-Nation Tariff in Schedule I in cases where those rates are more than thirty-five per cent or are equivalent to rates of more than thirty-five per cent.
1993, c. 44, s. 126	81. (1) The portion of subsection 59.1(1) of the Act after paragraph (d) is replaced by the following:
	but no such rate shall, at the maximum, exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy serious injury.
1993, c. 44, s. 126	(2) Subsection 59.1(2) of the Act is replaced by the following:
Exception for certain agricultural goods in certain cases	(2) No order may be made under subsection (1), as a result of a report of the Minister of Finance, with respect to
	(a) any prescribed agricultural goods that may be subject to a surtax under section 60.01; or
	(b) any fresh fruit or vegetable imported from a NAFTA country and referred to in subsection 60.2(1) that may be subject to a temporary duty under that subsection.
	(3) Section 59.1 of the Act is amended by adding the following after subsection (3):
Prohibition against further orders	(3.1) Subject to subsection (3.2), no order may be made pursuant to subsection (1) with respect to goods that have already been the subject of an order made pursuant to that subsection or subsection 5(3) of the Export and Import Permits Act unless, following the expiration of the order and any related orders made pursuant to subsection 59.1(8) or (11) of the Customs Tariff or subsection 5(3.2) or (4.01) of the Export and Import Permits Act, there has elapsed a period equal to the greater of two years and the total period during which the order or orders were in effect.
Exception	(3.2) Where the previous order made pursuant to subsection (1) was effective with respect to any goods for a period of one hundred and eighty days or less, a further order may be made pursuant to that subsection with respect to the goods if
	(a) at least one year has elapsed since the previous order took effect; and
	(b) not more than two orders have been made with respect to the goods pursuant to subsection (1) within the period of five years before the further order takes effect.
1993, c. 44, s. 126	(4) Subsection 59.1(4) of the Act is replaced by the following:
Period and revocation	(4) Every order made pursuant to subsection (1)
	(a) shall, subject to this section, remain in effect for such period, not exceeding four years, as is specified in the order; and
	(b) may, notwithstanding any other provision of this section, be amended or revoked at any time by the Governor in Council on the recommendation of the Minister of Finance, unless, prior to that time, a resolution praying that the order be revoked has been adopted by both Houses of Parliament pursuant to subsection (9).
1993, c. 44, s. 126	(5) Subsections 59.1(5) and (6) of the Act are replaced by the following:
Refund orders	(4.2) For the purpose of carrying out Article 6 of the Agreement on Safeguards in Annex 1A of the World Trade Organization Agreement, the Governor in Council may, on the recommendation of the Minister of Finance, by order, refund any surtaxes paid as required by an order made pursuant to paragraph (1)(a).
Duration of order	(5) Where an order is made pursuant to subsection (1) on the basis of a report of the Minister of Finance, the order ceases to have effect on the expiration of the two hundredth day after the day on which the order is made, unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council pursuant to an inquiry made under section 20 or 26 of the Canadian International Trade Tribunal Act that the goods described in the report of the Minister of Finance are being imported into Canada from the country named in the report under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods, in which case the order shall remain in effect for such period, not exceeding four years, as is specified in the order.
Idem	(6) Where an order that applies to goods imported from a NAFTA country is made pursuant to subsection (1) on the basis of a report of the Minister of Finance, the order ceases to have effect with respect to those goods on the expiration of the two hundredth day after the day on which the order is made, unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council pursuant to the Canadian International Trade Tribunal Act that the quantity of the goods
	(a) imported from the NAFTA country, as described in the report of the Minister of Finance, is substantial in comparison with the quantity of goods of the same kind imported from other countries, and
	(b) imported from the NAFTA country alone or, in exceptional circumstances, together with goods of the same kind imported from each other NAFTA country, contributes importantly to serious injury or threat thereof to domestic producers of like or directly competitive goods,
	in which case the order shall remain in effect for such period, not exceeding four years, as is specified in the order.
1993, c. 44, s. 126	(6) Subsections 59.1(8) to (13) of the Act are replaced by the following:
Extension order	(8) Where, at any time before the expiration of an order with respect to any goods made pursuant to this subsection, subsection (1) or (11) of this section or subsection 5(3), (3.2) or (4.01) of the Export and Import Permits Act, 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
	(a) an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods, and
	(b) there is evidence that the domestic producers of like or directly competitive goods are adjusting, as determined in accordance with any regulations made under paragraph 40(b) of the Canadian International Trade Tribunal Act,
	the Governor in Council may, on the recommendation of the Minister of Finance, make an extension order imposing a surtax on any goods specified in the previous order imported from any country specified in the extension order.
Scope and rate	(8.1) Where an extension order is made pursuant to subsection (8),
	(a) the extension order applies to goods imported into Canada, or any region or part of Canada, specified in the order during the period that the order is in effect; and
	(b) the rate of the surtax imposed by the extension order shall, subject to subsection (8.2),
	(i) be at a rate specified in the extension order, or
	(ii) be at a rate specified in the extension order that varies from time to time as the quantity of the goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds totals specified in the order.
Maximum rate	(8.2) The rate specified in the extension order shall not exceed
	(a) the lowest rate, if any, previously imposed with respect to the goods pursuant to subsection (1), (8) or (11); and
	(b) the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy serious injury to domestic producers of like or directly competitive goods and to facilitate the adjustment of the domestic producers.
Exception for NAFTA goods	(8.3) Notwithstanding subsection (8), no extension order under subsection (8) may be made applicable to goods of any kind imported from a NAFTA country unless it appears to the satisfaction of the Governor in Council, pursuant to a report under the Canadian International Trade Tribunal Act, that the quantity of such goods
	(a) imported from that country represents a substantial share of total imports of goods of the same kind; and
	(b) imported from that country alone or, in exceptional circumstances, together with goods of the same kind imported from each other NAFTA country, contributes importantly to serious injury or threat thereof to domestic producers of like or directly competitive goods.
Period and revocation of extension orders	(8.4) Every extension order made pursuant to subsection (8)
	(a) shall, subject to this section, remain in effect for such period as is specified in the order, but the total of the specified period and the periods during which the goods were subject to related orders made pursuant to subsection (1), (8) or (11) of this Act or subsection 5(3), (3.2) or (4.01) of the Export and Import Permits Act shall not exceed eight years; and
	(b) may, notwithstanding any other provision of this section, be amended or revoked at any time by the Governor in Council on the recommendation of the Minister of Finance, unless, prior to that time, a resolution praying that the order be revoked has been adopted by both Houses of Parliament pursuant to subsection (9).
Resolution of Parliament revoking order	(9) Notwithstanding anything in this section, where an order made pursuant to subsection (1), (8) or (11) remains in effect by reason of any provision of this section and a resolution praying that it be revoked is adopted by both Houses of Parliament, the order shall cease to have effect on the day that the resolution is adopted or, if the adopted resolution specifies a day on which the order shall cease to have effect, on that specified day.
Notice in Canada Gazette	(10) Where an order made pursuant to
	(a) subsection (1) remains in effect by reason of subsection (5) or (6), or
	(b) subsection (1), (8) or (11) ceases to have effect by reason of a resolution of both Houses of Parliament,
	the Minister of Finance shall cause a notice to that effect to be published in the Canada Gazette.
Surtax on NAFTA goods	(11) Where an order has been made under subsection (1) or (8) imposing a surtax that does not apply to goods imported from a NAFTA country because the quantity of such goods is not substantial in comparison with the quantity of goods of the same kind imported from other countries or because such goods imported from the NAFTA country alone or, in exceptional circumstances, together with goods of the same kind imported from each other NAFTA country, do not contribute importantly to the serious injury or threat thereof to domestic producers of like or directly competitive goods and the Governor in Council is satisfied, on the recommendation of the Minister of Finance made as a result of an inquiry by the Canadian International Trade Tribunal, that
	(a) there has been a surge of such goods imported from the NAFTA country on or after the coming into force of the order, and
	(b) as a result thereof, the effectiveness of the imposition of the surtax is being undermined,
	the Governor in Council may, by order, make any goods of that kind that are imported from the NAFTA country, when imported into Canada or any region or part thereof specified in the order during the period that the order is in effect, subject to a surtax at a rate specified in the order, or at a rate specified in the order that varies from time to time as the quantity of such goods imported into Canada or that region or part thereof during a period specified in the order equals or exceeds totals specified in the order, but no such rate shall, at the maximum, exceed the rate that, in the opinion of the Governor in Council, is sufficient to prevent the undermining of the effectiveness of the order under subsection (1) or (8).
Rate	(12) The rate of a surtax imposed on goods imported from a NAFTA country under subsection (1), (8) or (11) need not be the same rate as that imposed under subsection (1) or (8) on goods of the same kind imported from any other country, but it shall in no case exceed the rate of surtax imposed under subsection (1) or (8) on goods of the same kind imported from any other country.
Limitation	(13) Where the Governor in Council makes an order under subsection (1) or (8) that applies to goods imported from a NAFTA country by virtue of subsection (3) or (8.3) or makes an order under subsection (11), the Governor in Council shall, in respect of goods imported from a NAFTA country, be guided by the provisions of subparagraph 5(b) of Article 802 of the North American Free Trade Agreement.
	82. The Act is amended by adding the following after section 59.1:
Revocation or amendment of surtax order	59.2 Where at any time it appears to the satisfaction of the Governor in Council, as a result of a mid-term review by the Canadian International Trade Tribunal under section 19.02 of the Canadian International Trade Tribunal Act, that an order imposing or extending the application of a surtax under section 59.1 should be revoked or amended, the Governor in Council may, on the recommendation of the Minister of Finance, by order, revoke or amend the order.
	83. The Act is amended by adding the following after section 60: