Bill C-11

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	46 ELIZABETH II
	CHAPTER 36

	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
	[Assented to 8th December, 1997]
	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	SHORT TITLE
Short title	1. This Act may be cited as the Customs Tariff.
	PART 1
	INTERPRETATION AND GENERAL
	Interpretation
Definitions	2. (1) The definitions in this subsection apply in this Act.
``Canada-Chil e Free Trade Agreement'' « Accord de libre-échange Canada - Ch ili »	``Canada-Chile Free Trade Agreement'' has the same meaning as ``Agreement'' in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act.
``Canada-Isra el Free Trade Agreement'' « Accord de libre-échange Canada - Isr aël »	``Canada-Israel Free Trade Agreement'' has the same meaning as ``Agreement'' in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act.
``Canada-Uni ted States Free Trade Agreement'' « Accord de libre-échange Canada - Ét ats- Unis »	``Canada-United States Free Trade Agreement'' has the same meaning as ``Agreement'' in subsection 2(1) of the Canada-United States Free Trade Agreement Implementation Act.
``Chile'' « Chili »	``Chile'' means the land, maritime, and air space under the sovereignty of Chile and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law.
``country'' « pays »	``country'', unless the context otherwise requires, includes an external or dependent territory of a country and any other territory prescribed by regulation made by the Governor in Council.
``customs duty'' « droits de douane »	``customs duty'', except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20.
``final rate'' « taux final »	``final rate'' means the rate of customs duty that applies after the application of all reductions provided for under this Act, other than reductions related to rounding or to the elimination of rates of less than two per cent.
``for use in'' « devant servir dans » ou « devant servir à »	``for use in'', wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.
``free trade partner'' « partenaire de libre- échange »	``free trade partner'' means
	(a) a NAFTA country;
	(b) Chile; or
	(c) Israel or another CIFTA beneficiary.
`` ``F'' Staging List'' « tableau des échelonne- ments »	`` ``F'' Staging List'' means the List of Intermediate and Final Rates for Tariff Items of the ``F'' Staging Category set out in the schedule.
``heading'' « position »	``heading'', in respect of goods, means a description in the List of Tariff Provisions accompanied by a four-digit number and includes all subheadings or tariff items the first four digits of which correspond to that number.
``imported from Israel or another CIFTA beneficiary'' « importé d'Israël ou d'un autre bénéficiaire de l'ALÉCI »	``imported from Israel or another CIFTA beneficiary'' has the meaning assigned by regulation.
``initial rate'' « taux initial »	``initial rate'' means the rate of customs duty that applies before any reductions are made under this Act.
``Israel or another CIFTA beneficiary'' « Israël ou autre bénéficiaire de l'ALÉCI »	``Israel or another CIFTA beneficiary'' has the meaning assigned by regulation.
``List of Countries'' « tableau des traitements tarifaires »	``List of Countries'' means the List of Countries and Applicable Tariff Treatments set out in the schedule.
``List of Tariff Provisions'' « liste des dispositions tarifaires »	``List of Tariff Provisions'' means the List of Tariff Provisions set out in the schedule.
``Mexico'' « Mexique »	``Mexico'' means
	(a) the states of the Federation and the Federal District;
	(b) the islands, including the reefs and keys, in adjacent seas;
	(c) the islands of Guadalupe and Revillagigedo situated in the Pacific Ocean;
	(d) the continental shelf and the submarine shelf of such islands, keys and reefs;
	(e) the waters of the territorial sea, in accordance with international law, and its interior maritime waters;
	(f) the space located above the national territory, in accordance with international law; and
	(g) any areas beyond the territorial seas of Mexico within which, in accordance with international law, including the United Nations Convention on the Law of the Sea, and its domestic law, Mexico may exercise rights in respect of the seabed and subsoil and the natural resources thereof.
``Minister'' « ministre »	``Minister'' means the Minister of Finance.
``NAFTA country'' « pays ALÉNA »	``NAFTA country'' means a party to the North American Free Trade Agreement.
``North American Free Trade Agreement'' « Accord de libre-échange nord- américain »	``North American Free Trade Agreement'' has the same meaning as ``Agreement'' in subsection 2(1) of the North American Free Trade Agreement Implementation Act.
``prescribed'' Version anglaise seulement	``prescribed'' means
	(a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister of National Revenue; and
	(b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.
``regulation'' « règlement »	``regulation'' means a regulation made under this Act.
``serious injury'' « dommage grave »	``serious injury'' means, in relation to domestic producers of like or directly competitive goods, a significant overall impairment in the position of the domestic producers.
``specific rate'' « taux spécifique »	``specific rate'' means a rate expressed in dollars or cents per unit of measure.
``specified rate'' « taux déterminé »	``specified rate'' means the rate of interest, expressed as a percentage per year, equal to six per cent per year plus the prescribed rate.
``subheading'' « sous- position »	``subheading'', in respect of goods, means a description in the List of Tariff Provisions accompanied by a six-digit number and includes all tariff items the first six digits of which correspond to that number.
``tariff item'' « numéro tarifaire »	``tariff item'' means a description of goods in the List of Tariff Provisions and the rates of customs duty and the accompanying eight-digit number in that List and, if applicable, in the ``F'' Staging List.
``tariff rate quota'' « contingent tarifaire »	``tariff rate quota'' means a limitation on the quantity of goods that are entitled to a specified tariff treatment that may be imported in a specified period.
``threat of serious injury'' « menace de dommage grave »	``threat of serious injury'' means serious injury that, on the basis of facts, and not merely of allegation, conjecture or remote possibility, is clearly imminent.
``United States'' « États- Unis »	``United States'' means
	(a) the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico;
	(b) the foreign trade zones located in the United States and Puerto Rico; and
	(c) any areas beyond the territorial sea of the United States within which the United States may exercise rights in respect of the seabed and subsoil and the natural resources thereof, in accordance with its domestic laws and international law.
``World Trade Organization Agreement'' « Accord sur l'Organisa- tion mondiale du commerce »	``World Trade Organization Agreement'' has the same meaning as ``Agreement'' in subsection 2(1) of the World Trade Organization Agreement Implementation Act.
Territories	(2) A territory prescribed by regulation for the purposes of the definition ``country'' in subsection (1) is not, by virtue of being so prescribed, recognized as a country for purposes other than this Act.
Elements of the List of Tariff Provisions	3. The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.
Words and expressions in Act	4. Unless otherwise provided, words and expressions used in this Act and defined in subsection 2(1) of the Customs Act have the same meaning as in that subsection.
Goods imported from a NAFTA country or from Chile	5. For the purposes of this Act, goods are imported from a NAFTA country or Chile if they are shipped directly to Canada from the NAFTA country or Chile, as the case may be.
Percentage rates	6. For the purposes of this Act, if a rate of customs duty is expressed as a percentage or includes a percentage, the customs duties imposed shall be calculated in accordance with section 44 of the Customs Act.
Weight of goods	7. For the purposes of this Act, if a rate of customs duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.
	General
Restriction of Canadian waters	8. For greater certainty, a regulation made under subsection 2(2) of the Customs Act applies so as to temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters.
Delegation of powers	9. The Minister of National Revenue may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of that Minister under this Act.
Classification of goods in the List of Tariff Provisions	10. (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.
Classification of ``within access commitment'' goods	(2) Goods shall not be classified under a tariff item that contains the phrase ``within access commitment'' unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit.
Interpreta- tion	11. In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.
Administra- tion and enforcement	12. The provisions of the Customs Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act and the regulations, and for the purposes thereof, a contravention of this Act or the regulations or a failure to comply with a condition to which relief or a remission, drawback or refund under Part 3 is subject or to which classification under a tariff item is subject is deemed to be a contravention of the Customs Act.

Bill C-11

46 ELIZABETH II

CHAPTER 36

SHORT TITLE

PART 1

INTERPRETATION AND GENERAL

Interpretation

General