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Bill C-10

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SCHEDULE 4

(Section 215)

		Most-Favoured-Nation Tariff		Preferential Tariff
Tariff Item	Description of Goods	Initial Rate	Final Rate	Initial Rate	Final Rate
9801.10	-Conveyances and containers
9801.10.10	---Conveyances,	Free	Free (A)	UST: Free	UST: Free (A)
	(a) on condition that:			MT: Free	MT: Free (A)
	(i) in the case of vehicles, they are registered and			MUST: Free	MUST: Free (A)
	licensed in a foreign country and operated in Canada			CT: Free	CT: Free (A)
	with a vehicle licence issued by the appropriate			CIAT: Free	CIAT: Free (A)
	provincial licensing authority;			CRT: Free	CRT: Free (A)
	(ii) in the case of aircraft, they comply with the			GPT: Free	GPT: Free (A)
	requirements of the Aeronautics Act and any			LDCT: Free	LDCT: Free (A)
	regulations made thereunder; and			CCCT: Free	CCCT: Free (A)
	(iii) in the case of vessels, they comply with the			AUT: N/A	AUT: N/A
	requirements of the Canada Shipping Act and			NZT: N/A	NZT: N/A
	Coasting Trade Act; and
	(b) on condition that the conveyances:
	(i) are owned or leased and imported by a person
	whose domicile is in a foreign country;
	(ii) leave from and return to the foreign country in
	the normal course of operation;
	(iii) are controlled from the foreign country; and
	(iv) are exported within 30 days of the date of their
	importation or for an additional period not
	exceeding 24 months where a customs officer is
	satisfied that the exportation of the conveyances is
	delayed because:
	(A) of adverse weather conditions;
	(B) the conveyances are being equipped,
	reconditioned, reconstructed, refurbished or
	repaired;
	(C) the conveyances have a major equipment
	breakdown;
	(D) the conveyances are detained under an order
	of a Canadian court, or under an Act of
	Parliament or the legislature of a province or any
	regulation made thereunder; or
	(E) the delivery of the goods to be loaded on or
	in the conveyances is delayed.
	The conveyances provided for in this tariff item may
	engage in the transportation of goods from one point
	in Canada to another point in Canada where:
	(a) that transportation is incidental to the
	international traffic of the goods;
	(b) the transportation does not occur outside the
	territorial limits of Canada; and
	(c) the conveyance has not entered Canada for the
	purpose of an in-transit movement through Canada to
	a point outside of Canada
9801.10.20	---Containers, on condition that:	Free	Free (A)	UST: Free	UST: Free (A)
	(a) the ancillary equipment for the containers does			MT: Free	MT: Free (A)
	not include vehicles, accessories, spare parts of			MUST: Free	MUST: Free (A)
	vehicles or packaging, and			CT: Free	CT: Free (A)
	(b) the containers:			CIAT: Free	CIAT: Free (A)
	(i) are fully or partially enclosed to constitute a			CRT: Free	CRT: Free (A)
	compartment intended for containing goods;			GPT: Free	GPT: Free (A)
	(ii) are of a permanent character and suitable for			LDCT: Free	LDCT: Free (A)
	repeated use;			CCCT: Free	CCCT: Free (A)
	(iii) are designed to carry goods by one or more			AUT: N/A	AUT: N/A
	modes of transport without requiring intermediate			NZT: N/A	NZT: N/A
	reloading; and
	(iv) are 6.1 m or more in length or have an internal
	volume of 14 m³ or more;
	(v) leave from and return to a foreign country in the
	normal course of operation; and
	(vi) are exported within 30 days of the date of their
	importation or for an additional period not
	exceeding 24 months where a customs officer is
	satisfied that the exportation of the containers is
	delayed because:
	(A) of adverse weather conditions;
	(B) the containers are being equipped,
	reconditioned, reconstructed, refurbished or
	repaired;
	(C) the containers have a major equipment
	breakdown;
	(D) the containers are detained under an order of
	a Canadian court, or under an Act of Parliament
	or the legislature of a province or any regulation
	made thereunder; or
	(E) the delivery of the goods to be loaded in the
	containers is delayed.
	The containers provided for in this tariff item may
	engage in the transportation of goods from one point
	in Canada to another point in Canada where:
	(a) that transportation is incidental to the
	international traffic of the goods;
	(b) the transportation does not occur outside the
	territorial limits of Canada; and
	(c) the container has not entered Canada for the
	purpose of an in-transit movement through Canada to
	a point outside of Canada