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Amendment of Schedule |
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Renumbering
of tariff items
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13. The Minister may, by regulation, amend
the List of Tariff Provisions to change a tariff
item number or a description of goods in a
tariff item, if the amendment does not affect
the rate of customs duty applicable to those
goods.
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Amendment
of List of
Tariff
Provisions
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14. (1) The Governor in Council may, on the
recommendation of the Minister, by order,
amend the schedule, other than tariff item No.
9898.00.00 or 9899.00.00, to give effect to
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Reciprocal
reductions
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(2) The Governor in Council may, on the
recommendation of the Minister, by order,
amend the List of Tariff Provisions and the
``F'' Staging List to reduce a rate of customs
duty on goods imported from a country, and to
make other amendments consequential
thereto,
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Order may be
retroactive
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(3) An order made under subsection (2)
may, if it so provides, be retroactive and have
effect in respect of a period before it is made
that begins after the coming into force of this
section.
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List of
Countries
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15. (1) The Minister may, by regulation,
amend the List of Countries to reflect a change
in the name of a country set out in that List.
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Effect
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(2) An amendment under subsection (1)
does not affect the tariff treatments indicated
for the country in respect of which the change
is made.
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PART 2 |
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CUSTOMS DUTIES |
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DIVISION 1 |
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ORIGIN OF GOODS |
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Rules of Origin
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Meaning of
``originate''
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16. (1) Subject to any regulations made
under subsection (2), for the purposes of this
Act, goods originate in a country if the whole
of the value of the goods is produced in that
country.
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Rules of
origin
regulations
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(2) The Governor in Council may, on the
recommendation of the Minister, make
regulations
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Application of
rules of origin
regulations
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(3) For the purpose of implementing the
Agreement on Rules of Origin in Annex 1A of
the World Trade Organization Agreement and
any annex added to it under Article 9 of that
Agreement, regulations made under
subsection (2) may, if they so provide, prevail
over any other regulations to the extent of any
inconsistency.
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Uniform
regulations
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(4) The Governor in Council may, on the
recommendation of the Minister, make
regulations for the uniform interpretation,
application and administration of
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Direct Shipment and Transhipment
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Direct
shipment
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17. (1) For the purposes of this Act, goods
are shipped directly to Canada from another
country when the goods are conveyed to
Canada from that other country on a through
bill of lading to a consignee in Canada.
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Regulations
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(2) The Governor in Council may, on the
recommendation of the Minister, make
regulations deeming goods that were not
conveyed to Canada from another country on
a through bill of lading to a consignee in
Canada to have been shipped directly to
Canada from that other country, subject to
such conditions as may be set out in the
regulations.
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Tranship- ment
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18. (1) Notwithstanding section 17, for the
purposes of this Act, if goods that are exported
to Canada from a country have been
transhipped in an intermediate country, the
goods are deemed not to have been shipped
directly to Canada from the first-mentioned
country if
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Regulations
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(2) The Governor in Council, on the
recommendation of the Minister of National
Revenue, may make regulations prescribing
conditions and a period for the purposes of
paragraph (1)(d).
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Marking of Goods
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Regulations
requiring
marking
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19. (1) The Governor in Council may, on the
recommendation of the Minister, make
regulations
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Regulations
prescribing
marking
requirements
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(2) The Minister of National Revenue may
make regulations for the purpose of the
administration of this section, including
regulations prescribing
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Applicability
of regulations
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(3) Regulations made under this section
may apply generally or be limited to particular
countries or geographic areas defined in the
regulations.
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DIVISION 2 |
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IMPOSITION OF CUSTOMS DUTIES |
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General
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Imposition of
customs duty
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20. (1) Unless otherwise indicated in
Chapter 98 or 99 of the List of Tariff
Provisions, in addition to any other duties
imposed under this Act or any other Act of
Parliament relating to customs, there shall be
levied on all goods set out in the List of Tariff
Provisions, at the time those goods are
imported, and paid in accordance with the
Customs Act, a customs duty at the rates set out
in that List, the ``F'' Staging List or section 29
that are applicable to those goods.
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Value for duty
of Canadian
goods
returned
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(2) For the purposes of section 44 of the
Customs Act, the value for duty of goods that
have been taken out of Canada and are
subsequently returned to Canada is the value
of the goods at the time of the subsequent
return if
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Imposition of
additional
duties
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21. (1) In addition to any other duties
imposed under this Act or any other Act of
Parliament relating to customs, there shall be
levied on all goods subject to excise, at the
time those goods are imported, and paid in
accordance with the Customs Act, an
additional duty equal to the excise duty that
would be levied on the goods under the Excise
Act if
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Definition of
``goods
subject to
excise''
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(2) In subsection (1), ``goods subject to
excise'' means
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Other duties
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22. In addition to the duties imposed under
this Act or any other Act of Parliament
relating to customs, there shall be levied on
imported goods, at the time of their
importation, and paid in accordance with the
Customs Act, a duty comprised of any surtax
or temporary duty imposed under Division 4
of this Part.
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Special Classification
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Goods of
Chapter 99
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23. Goods of Chapter 99 of the List of Tariff
Provisions are entitled to the rate of customs
duty set out for those goods in the column
entitled ``Most-Favoured-Nation Tariff'' or
``Preferential Tariff'' in that Chapter,
according to the tariff treatment applicable to
their country of origin.
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DIVISION 3 |
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TARIFF TREATMENTS |
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General
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Conditions
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24. (1) Unless otherwise provided in an
order made under subsection (2) or otherwise
specified in a tariff item, goods are entitled to
a tariff treatment, other than the General
Tariff, under this Act only if
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Exemption
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(2) The Governor in Council may, on the
recommendation of the Minister, by order,
exempt goods entitled to a tariff treatment
other than the General Tariff from any
condition set out in subsection (1), on such
conditions as may be specified in the order.
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Most
favourable
tariff
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25. If, under this Act, goods are entitled to
both the Most-Favoured-Nation Tariff and
another Tariff and the amount of customs duty
imposed under the Most-Favoured-Nation
Tariff is lower than the amount imposed under
the other Tariff, the rate of customs duty under
the Most-Favoured-Nation Tariff applies to
those goods in lieu of the rate under the other
Tariff.
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Goods in
transit
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26. An order made under paragraph
31(1)(b), 34(1)(b), 38(1)(b) or 42(1)(b) may
provide that goods that are in transit to Canada
at the time the order comes into force are
entitled to the tariff treatment that was
applicable to those goods immediately before
that time.
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Abbreviations
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27. For the purposes of the List of Tariff
Provisions and the ``F'' Staging List, the
abbreviations ``UST'', ``MT'', ``MUST'',
``CT'', ``CIAT, ``GPT'', ``LDCT'', ``CCCT'',
``AUT'' and ``NZT'' refer, respectively, to
``United States Tariff'', ``Mexico Tariff'',
``Mexico-United States Tariff'', ``Chile
Tariff'', ``Canada-Israel Agreement Tariff'',
``General Preferential Tariff'', ``Least
Developed Country Tariff'',
``Commonwealth Caribbean Countries
Tariff'', ``Australia Tariff'' and ``New
Zealand Tariff''.
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If rate not
specified
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28. The symbol ``N/A'', if it is set out in the
column entitled ``Most-Favoured-Nation
Tariff'' in the List of Tariff Provisions, or in
the column entitled ``Preferential Tariff'' in
that List in combination with an abbreviation
designating a preferential tariff treatment of a
tariff item, indicates that that tariff treatment
does not apply to that tariff item.
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General Tariff
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Application of
General Tariff
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29. (1) A General Tariff rate of customs duty
of 35% applies to
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Exception
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(2) Notwithstanding subsection (1), goods
referred to in that subsection are subject to the
Most-Favoured-Nation Tariff rate of customs
duty in respect of those goods if
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Most-Favoured-Nation Tariff
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Application of
MFN Tariff
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30. (1) Subject to section 24 and any order
made under section 31, goods that originate in
a country set out in the List of Countries are
entitled to the Most-Favoured-Nation Tariff
rates of customs duty.
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``A'' final rate
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(2) If ``A'' is set out in the column entitled
``Most-Favoured-Nation Tariff'' in the List of
Tariff Provisions in relation to goods entitled
to the Most-Favoured-Nation Tariff, the
Most-Favoured-Nation Tariff rate of customs
duty that applies to those goods is the final
rate.
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Staging for
MFN Tariff
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(3) If ``B'', ``C'', ``D'' or ``E'' is set out in
the column entitled ``Most-Favoured-Nation
Tariff'' in the List of Tariff Provisions in
relation to goods entitled to the
Most-Favoured-Nation Tariff, the
Most-Favoured-Nation Tariff rate of customs
duty that applies to those goods is the initial
rate, reduced
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