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Bill C-2

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C-2
Second Session, Fortieth Parliament,
57-58 Elizabeth II, 2009
HOUSE OF COMMONS OF CANADA
BILL C-2
An Act to implement the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway, Switzerland), the Agreement on Agriculture between Canada and the Republic of Iceland, the Agreement on Agriculture between Canada and the Kingdom of Norway and the Agreement on Agriculture between Canada and the Swiss Confederation

Reprinted as amended by the Standing Committee on International Trade as a working copy for the use of the House of Commons at Report Stage and as reported to the House on March 4, 2009

MINISTER FOR INTERNATIONAL TRADE AND MINISTER FOR THE ASIA-PACIFIC GATEWAY

90464

RECOMMENDATION
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway, Switzerland), the Agreement on Agriculture between Canada and the Republic of Iceland, the Agreement on Agriculture between Canada and the Kingdom of Norway and the Agreement on Agriculture between Canada and the Swiss Confederation”.
SUMMARY
This enactment implements the Free Trade Agreement and the bilateral agreements between Canada and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway and the Swiss Confederation signed at Davos on January 26, 2008.
The general provisions of the enactment specify that no recourse may be taken on the basis of the provisions of Part 1 of the enactment or any order made under that Part, or the provisions of the Free Trade Agreement or the bilateral agreements themselves, without the consent of the Attorney General for Canada.
Part 1 of the enactment approves the Free Trade Agreement and the bilateral agreements and provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional aspects of the Free Trade Agreement and the power of the Governor in Council to make orders for carrying out the provisions of the enactment.
Part 2 of the enactment amends existing laws in order to bring them into conformity with Canada’s obligations under the Free Trade Agreement and the bilateral agreements.
Part 3 of the enactment provides for its coming into force.

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TABLE OF PROVISIONS
AN ACT TO IMPLEMENT THE FREE TRADE AGREEMENT BETWEEN CANADA AND THE STATES OF THE EUROPEAN FREE TRADE ASSOCIATION (ICELAND, LIECHTENSTEIN, NORWAY, SWITZERLAND), THE AGREEMENT ON AGRICULTURE BETWEEN CANADA AND THE REPUBLIC OF ICELAND, THE AGREEMENT ON AGRICULTURE BETWEEN CANADA AND THE KINGDOM OF NORWAY AND THE AGREEMENT ON AGRICULTURE BETWEEN CANADA AND THE SWISS CONFEDERATION
SHORT TITLE
1.       Canada–EFTA Free Trade Agreement Implementation Act
INTERPRETATION
2.       Definitions
3.       Interpretation consistent with agreements
PURPOSE
4.       Purpose
HER MAJESTY
5.       Binding on Her Majesty
GENERAL
6.       Causes of action under Part 1
7.       Non-application of agreements to water
8.       Construction
PART 1
IMPLEMENTATION OF AGREEMENTS GENERALLY
Approval of Agreements
9.       Agreements approved
Administrative and Institutional Provisions
10.       Representative on Joint Committee
11.       Payment of expenditures
12.       Administrative support
Subcommittees and Working Groups
13.       Appointments to subcommittees and working groups
14.       Costs
Orders
15.       Orders re Article 31
PART 2
RELATED AND CONSEQUENTIAL AMENDMENTS
16-22.       Canadian International Trade Tribunal Act
23-29.       Customs Act
30-37.       Customs Tariff
PART 3
COMING INTO FORCE
38.       Order in council

2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-2
An Act to implement the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway, Switzerland), the Agreement on Agriculture between Canada and the Republic of Iceland, the Agreement on Agriculture between Canada and the Kingdom of Norway and the Agreement on Agriculture between Canada and the Swiss Confederation
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 Canada–EFTA Free Trade Agreement Implementation Act.
INTERPRETATION
Definitions
2. (1) The definitions in this subsection apply in this Act.
“Agreement”
« Accord »
“Agreement” means the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway, Switzerland), signed on January 26, 2008.
“bilateral agreement”
« accord bilatéral »
“bilateral agreement” means
(a) the Agreement on Agriculture between Canada and the Republic of Iceland, signed on January 26, 2008;
(b) the Agreement on Agriculture between Canada and the Kingdom of Norway, signed on January 26, 2008; or
(c) the Agreement on Agriculture between Canada and the Swiss Confederation, signed on January 26, 2008.
“EFTA state”
« État de l’AELÉ »
“EFTA state” means a member state of the European Free Trade Association, namely:
(a) the Republic of Iceland;
(b) the Principality of Liechtenstein;
(c) the Kingdom of Norway; or
(d) the Swiss Confederation.
“federal law”
« texte législatif fédéral »
“federal law” means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament.
“Joint Committee”
« comité mixte »
“Joint Committee” means the committee established pursuant to Article 26 of the Agreement.
“Minister”
« ministre »
“Minister” means the Minister for International Trade.
Publication of agreements
(2) The Agreement and the bilateral agreements shall be published in the Canada Treaty Series.
Interpretation consistent with agreements
3. For greater certainty, this Act, any provision of an Act enacted or amended by Part 2 and any other federal law that implements a provision of the Agreement or a bilateral agreement or fulfils an obligation of the Government of Canada under the Agreement or a bilateral agreement shall be interpreted in a manner consistent with the Agreement or bilateral agreement, as the case may be.
PURPOSE
Purpose
4. The purpose of this Act is to implement the Agreement and the bilateral agreements, the objectives of which, as elaborated more specif- ically through their provisions, are to
(a) establish a free trade area in accordance with the Agreement and the bilateral agreements;
(b) promote, through the expansion of recip- rocal trade, the harmonious development of the economic relations between Canada and the EFTA states in order to foster in Canada and in the EFTA states the advancement of economic activity;
(c) provide fair conditions of competition affecting trade between Canada and the EFTA states;
(d) establish a framework for further co-operation between Canada and the EFTA states in the light of developments in international economic relations, in particular with the aim of liberalizing trade in services and increasing investment opportunities; and
(e) contribute, by the removal of barriers to trade, to the harmonious development and expansion of world trade.
HER MAJESTY
Binding on Her Majesty
5. This Act is binding on Her Majesty in right of Canada.
GENERAL
Causes of action under Part 1
6. (1) No person has any cause of action and no proceedings of any kind shall be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of Part 1 or an order made under Part 1.
Causes of action under agreements
(2) No person has any cause of action and no proceedings of any kind shall be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement or a bilateral agreement.
Non-application of agreements to water
7. For greater certainty, nothing in this Act, the Agreement or the bilateral agreements applies to natural surface or ground water in liquid, gaseous or solid state.
Construction
8. For greater certainty, nothing in this Act, by specific mention or omission, shall be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or a bilateral agreement or fulfil any of the obligations of the Government of Canada under the Agreement or a bilateral agreement.
PART 1
IMPLEMENTATION OF AGREEMENTS GENERALLY
Approval of Agreements
Agreements approved
9. The Agreement and the bilateral agreements are approved.
Administrative and Institutional Provisions
Representative on Joint Committee
10. The Minister is the principal representative of Canada on the Joint Committee.
Payment of expenditures
11. The Government of Canada shall pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Joint Committee.
Administrative support
12. The Minister shall designate an agency, division or branch of the Government of Canada to facilitate the operation of, and provide administrative assistance to arbitral tribunals established under, Chapter VIII of the Agreement.
Subcommittees and Working Groups
Appointments to subcommittees and working groups
13. The Minister may appoint any person to be a representative of Canada on the subcommittee referred to in Article 9 of the Agreement or on any subcommittee or working group established under Article 26 of the Agreement.
Costs
14. The Government of Canada shall pay the costs of or its appropriate share of the costs of
(a) the remuneration and expenses payable to members of arbitral tribunals, subcommittees and working groups; and
(b) the general expenses incurred by arbitral tribunals, subcommittees and working groups.
Orders
Orders re Article 31
15. (1) The Governor in Council may, for the purpose of suspending benefits or obligations in accordance with Article 31 of the Agreement, by order, do any one or more of the following:
(a) suspend rights or privileges granted by Canada to an EFTA state or to goods of an EFTA state under the Agreement, a bilateral agreement or any federal law;
(b) modify or suspend the application of any federal law enacted by Part 2, with respect to an EFTA state or to goods of an EFTA state;
(c) extend the application of any federal law to an EFTA state or to goods of an EFTA state; and
(d) take any other measure that the Governor in Council considers necessary for that purpose.
Period of order
(2) Unless revoked, an order made under subsection (1) has effect for the period specified in the order.
PART 2
RELATED AND CONSEQUENTIAL AMENDMENTS
R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal Act
2001, c. 28, s. 19(2)
16. Subsection 2(5) of the Canadian International Trade Tribunal Act is replaced by the following:
Same meaning
(4.1) In this Act,
(a) “EFTA state” has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act;
(b) “Iceland Tariff” means the rates of customs duty referred to in section 52.1 of the Customs Tariff;
(c) “Norway Tariff” means the rates of customs duty referred to in section 52.2 of the Customs Tariff; and
(d) “Switzerland–Liechtenstein Tariff” means the rates of customs duty referred to in section 52.3 of the Customs Tariff.
Goods imported from an EFTA state, a NAFTA country, Chile or Costa Rica
(5) For the purposes of this Act, goods are imported from an EFTA state, from a NAFTA country, from Chile or from Costa Rica if they are shipped directly to Canada from the EFTA state, the NAFTA country, Chile or Costa Rica, as the case may be, within the meaning of sections 17 and 18 of the Customs Tariff.
17. The Act is amended by adding the following after section 19.013:
Definition of “principal cause”
19.014 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Emergency measures — Iceland
(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Iceland Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report.
Terms of reference
(3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Tabling of report
(4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the report is so submitted.
Notice of report
(5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette.
Definition of “principal cause”
19.015 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Emergency measures — Norway
(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Norway Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report.
Terms of reference
(3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Tabling of report
(4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the report is so submitted.
Notice of report
(5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette.
Definition of “principal cause”
19.016 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Emergency measures — Switzerland or Liechtenstein
(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Switzerland–Liechtenstein Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report.
Terms of reference
(3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Tabling of report
(4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first fifteen days on which that House is sitting after the report is so submitted.
Notice of report
(5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette.
2001, c. 28, s. 21
18. Section 21.1 of the Act is replaced by the following:
Definition of “complaint”
21.1 In sections 23 to 30, “complaint” means a written complaint filed with the Tribunal under subsection 23(1), (1.01), (1.02), (1.03), (1.04), (1.05), (1.06), (1.07), (1.08), (1.09), (1.091) or (1.092) and, for the purposes of those subsections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by section 23.
19. Section 23 of the Act is amended by adding the following after subsection (1.08):
Filing of complaint — Iceland Tariff
(1.09) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Iceland Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities and under such conditions as to alone constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
Filing of complaint — Norway Tariff
(1.091) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Norway Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities and under such conditions as to alone constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
Filing of complaint — Switzerland- Liechtenstein Tariff
(1.092) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Switzerland–Liechtenstein Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities and under such conditions as to alone constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
2001, c. 28, s. 23
20. Paragraph 25(2)(c) of the Act is replaced by the following:
(c) in the case of a complaint filed under subsection 23(1.03), (1.06), (1.08), (1.09), (1.091) or (1.092), send to the Minister a copy of the complaint and the information examined by the Tribunal in making its determination.
21. Paragraph 26(1)(a) of the Act is amended by striking out the word “or” at the end of subparagraph (i.8) and by adding the following after that subparagraph:
(i.9) in the case of a complaint filed under subsection 23(1.09), the goods that are entitled to the Iceland Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods,
(i.91) in the case of a complaint filed under subsection 23(1.091), the goods that are entitled to the Norway Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods,
(i.92) in the case of a complaint filed under subsection 23(1.092), the goods that are entitled to the Switzerland–Liechtenstein Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, or
22. Subsection 27(1) of the Act is amended by striking out the word “or” at the end of paragraph (a.8) and by adding the following after that paragraph:
(a.9) in the case of a complaint filed under subsection 23(1.09), the goods that are entitled to the Iceland Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods;
(a.91) in the case of a complaint filed under subsection 23(1.091), the goods that are entitled to the Norway Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods;
(a.92) in the case of a complaint filed under subsection 23(1.092), the goods that are entitled to the Switzerland–Liechtenstein Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods; or
R.S., c. 1 (2nd Supp.)
Customs Act
2001, c. 28, s. 26(1)
23. (1) The definitions “free trade agreement” and “free trade partner” in subsection 2(1) of the Customs Act are replaced by the following:
“free trade agreement”
« accord de libre-échange »
“free trade agreement” means NAFTA, CCFTA, CCRFTA, CEFTA or CIFTA;
“free trade partner”
« partenaire de libre-échange »
“free trade partner” means
(a) a NAFTA country,
(b) Chile,
(c) Costa Rica,
(d) Israel or another CIFTA beneficiary, or
(e) an EFTA state;
(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
“CEFTA”
« ALÉCA »
“CEFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act;
“EFTA state”
« État de l’AELÉ »
“EFTA state” has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act;
“Iceland”
« Islande »
“Iceland” has the same meaning as in subsection 2(1) of the Customs Tariff;
“Liechtenstein”
« Liechtenstein »
“Liechtenstein” has the same meaning as in subsection 2(1) of the Customs Tariff;
“Norway”
« Norvège »
“Norway” has the same meaning as in subsection 2(1) of the Customs Tariff;
“Switzerland”
« Suisse »
“Switzerland” has the same meaning as in subsection 2(1) of the Customs Tariff;
“preferential tariff treatment under CEFTA”
« traitement tarifaire préferentiel de l’ALÉCA »
“preferential tariff treatment under CEFTA” means, in respect of goods, entitlement to the rates of customs duty under the Customs Tariff in respect of one of the following tariffs:
(a) the Iceland Tariff,
(b) the Norway Tariff, or
(c) the Switzerland–Liechtenstein Tariff;
(3) Subsection 2(1.2) of the Act is amended by striking out the word “or” at the end of paragraph (c), by adding the word “or” at the end of paragraph (d) and by adding the following after paragraph (d):
(e) preferential tariff treatment under CEFTA.
1997, c. 14, s. 38
24. (1) The portion of paragraph 42.1(1)(a) of the Act before subparagraph (i) is replaced by the following:
(a) conduct a verification of origin of goods for which preferential tariff treatment under a free trade agreement, other than CEFTA, is claimed
(2) Section 42.1 of the Act is amended by adding the following after subsection (1):
Method of verification under CEFTA
(1.1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods for which preferential tariff treatment under CEFTA is claimed by requesting in writing that the customs administration of the EFTA state of export conduct a verification and provide an opinion as to whether the goods are originating within the meaning of Annex C of CEFTA.
1997, c. 14, s. 38
(3) Subsection 42.1(2) of the Act is replaced by the following:
Withdrawal of preferential tariff treatment
(2) If an exporter or producer of goods that are subject to a verification of origin under paragraph (1)(a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than CEFTA, may be denied or withdrawn from the goods.
Withdrawal of preferential tariff treatment under CEFTA
(3) Preferential tariff treatment under CEFTA may be denied or withdrawn from the goods
(a) if the EFTA state of export fails to conduct a verification or provide an opinion as to whether the goods are originating;
(b) if an officer or other person designated under subsection (1.1) is unable to determine whether the goods are originating; or
(c) in any other prescribed circumstances.
25. Section 42.3 of the Act is amended by adding the following after subsection (4):
Effect of detrimental reliance under CEFTA
(5) If an exporter of goods from an EFTA state demonstrates, to the satisfaction of the Minister, that it has relied, in good faith and to its detriment, on a ruling made by the Agency or the customs administration of an EFTA state with respect to the tariff classification or value of a non-originating material used in the production of goods, a redetermination of origin by the Agency in respect of goods for which preferential tariff treatment under CEFTA is claimed shall apply only to importations of the goods made after the date of the redetermination.
2001, c. 28, s. 28; 2004, c. 16, s. 6(F)
26. Paragraph 43.1(1)(b) of the Act is replaced by the following:
(b) in the case of goods exported from a NAFTA country, from Chile, from Costa Rica or from an EFTA state, any other matter concerning those goods that is set out in paragraph 1 of Article 509 of NAFTA, in paragraph 1 of Article E-09 of CCFTA, in paragraph 1 of Article V.9 or paragraph 10 of Article IX.2 of CCRFTA or in Article 28(2) of Annex C of CEFTA, as the case may be; and
27. Paragraph 74(1)(c.11) of the Act is replaced by the following:
(c.11) the goods were imported from Costa Rica, from an EFTA state or from Israel or another CIFTA beneficiary but no claim for preferential tariff treatment under CCRFTA, CEFTA or CIFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);
28. The Act is amended by adding the following after section 97.2:
Verification of origin on behalf of an EFTA state
97.201 (1) The customs administration of an EFTA state to which goods were exported may request in writing that the Agency conduct a verification and provide an opinion as to whether those goods are originating within the meaning of Annex C of CEFTA.
Methods of verification
(2) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section, or any person, or any person within a class of persons, designated by the President to act on behalf of such an officer, may, subject to any prescribed conditions, conduct a verification of origin of goods referred to in subsection (1)
(a) by entering any prescribed premises or place at any reasonable time; or
(b) in any other prescribed manner.
Statement of origin
(3) On completion of a verification of origin requested under subsection (1), an officer or other person designated under subsection (2) shall
(a) provide, in the prescribed manner, the customs administration of an EFTA state referred to in subsection (1) with the opinion requested under that subsection and any relevant supporting documents that may be requested by that customs administration; and
(b) determine whether the goods are originating within the meaning of Annex C of CEFTA.
Notice requirement
(4) The President shall without delay give notice of a decision made under paragraph (3)(b), including the rationale on which the decision is made, to the exporter or producer of the goods, as the case may be, subject to the verification of origin.
Determination treated as re-determination
(5) A determination made under paragraph (3)(b) is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).
29. Section 164 of the Act is amended by adding the following after subsection (1.3):
Regulations: CEFTA
(1.4) The Governor in Council may, on the recommendation of the Minister, make regulations for the purpose of the uniform interpretation, application and administration of Chapter II and Annex C of CEFTA and any other matters that may be agreed on from time to time by the parties to CEFTA.
1997, c. 36
Customs Tariff
30. Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
“Canada–EFTA Free Trade Agreement”
« Accord de libre-échange Canada–AELÉ »
“Canada–EFTA Free Trade Agreement” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Agreement Implementation Act.
“Iceland”
« Islande »
“Iceland” means
(a) the land territory, air space, internal waters and territorial sea of Iceland; and
(b) the exclusive economic zone and continental shelf of Iceland.
“Liechtenstein”
« Liechtenstein »
“Liechtenstein” means the land territory and air space of Liechtenstein.
“Norway”
« Norvège »
“Norway” means
(a) the land territory, air space, internal waters and territorial sea of Norway; and
(b) the exclusive economic zone and continental shelf of Norway.
“Switzerland”
« Suisse »
“Switzerland” means the land territory and air space of Switzerland.
2001, c. 28, s. 32
31. Section 5 of the Act is replaced by the following:
Goods imported from an EFTA state, a NAFTA country, Chile or Costa Rica
5. For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:
(a) a NAFTA country;
(b) Chile;
(c) Costa Rica;
(d) Iceland;
(e) Liechtenstein;
(f) Norway; or
(g) Switzerland.
2001, c. 28, s. 36
32. Section 27 of the Act is replaced by the following:
Abbreviations
27. For the purposes of the List of Tariff Provisions and the “F” Staging List, the abbreviations “UST”, “MT”, “MUST”, “CT”, “CRT”, “CIAT”, “GPT”, “LDCT”, “CCCT”, “AUT”, “NZT”, “IT”, “NT” and “SLT” refer, respectively, to “United States Tariff”, “Mexico Tariff”, “Mexico–United States Tariff”, “Chile Tariff”, “Costa Rica Tariff”, “Canada–Israel Agreement Tariff”, “General Preferential Tariff”, “Least Developed Country Tariff”, “Commonwealth Caribbean Countries Tariff”, “Australia Tariff”, “New Zealand Tariff”, “Iceland Tariff”, “Norway Tariff” and “Switzerland–Liechtenstein Tariff”.
33. The Act is amended by adding the following after section 52:
Iceland Tariff
Application of IT
52.1 (1) Subject to section 24, goods that are entitled to the Iceland Tariff are entitled to the Iceland Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the final rate.
“F” staging for IT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for IT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IT” in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Norway Tariff
Application of NT
52.2 (1) Subject to section 24, goods that are entitled to the Norway Tariff are entitled to the Norway Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the final rate.
“F” staging for NT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for NT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “NT” in relation to goods entitled to the Norway Tariff, the Norway Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Switzerland–Liechtenstein Tariff
Application of SLT
52.3 (1) Subject to section 24, goods that are entitled to the Switzerland–Liechtenstein Tariff are entitled to the Switzerland–Liechtenstein Tariff rates of customs duty.
“A” final rate
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the final rate.
“F” staging for SLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for SLT
(4) If “Q1” or “Q2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “SLT” in relation to goods entitled to the Switzerland–Liechtenstein Tariff, the Switzerland–Liechtenstein Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Q1” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to seven eighths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to six eighths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to five eighths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to four eighths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to three eighths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to two eighths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to one eighth of the initial rate, and
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to the final rate of “Free”; and
(b) if “Q2” is set out,
(i) effective on the day that is three years after the day on which this subsection comes into force, to twelve thirteenths of the initial rate,
(ii) effective on the day that is four years after the day on which this subsection comes into force, to eleven thirteenths of the initial rate,
(iii) effective on the day that is five years after the day on which this subsection comes into force, to ten thirteenths of the initial rate,
(iv) effective on the day that is six years after the day on which this subsection comes into force, to nine thirteenths of the initial rate,
(v) effective on the day that is seven years after the day on which this subsection comes into force, to eight thirteenths of the initial rate,
(vi) effective on the day that is eight years after the day on which this subsection comes into force, to seven thirteenths of the initial rate,
(vii) effective on the day that is nine years after the day on which this subsection comes into force, to six thirteenths of the initial rate,
(viii) effective on the day that is 10 years after the day on which this subsection comes into force, to five thirteenths of the initial rate,
(ix) effective on the day that is 11 years after the day on which this subsection comes into force, to four thirteenths of the initial rate,
(x) effective on the day that is 12 years after the day on which this subsection comes into force, to three thirteenths of the initial rate,
(xi) effective on the day that is 13 years after the day on which this subsection comes into force, to two thirteenths of the initial rate,
(xii) effective on the day that is 14 years after the day on which this subsection comes into force, to one thirteenth of the initial rate, and
(xiii) effective on the day that is 15 years after the day on which this subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
34. The Act is amended by adding the following after section 71.1:
Bilateral Emergency Measures — Iceland
Orders by Governor in Council
71.2 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.014(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.09) of that Act, that goods that are entitled to the Iceland Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.1;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Iceland Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Republic of Iceland relating to the application of subsection (1).
Certain tariff items
(3) An order under subsection (1)
(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.10, 8905.20.20, 8905.90.10 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.1; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.1, reduced for subsequent years in accord- ance with that section; or
(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.1.
Definition of “principal cause”
(6) In this section, “principal cause” means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 4(b) in Chapter 8 of the List of Tariff Provisions.
Bilateral Emergency Measures — Norway
Orders by Governor in Council
71.3 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.015(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.091) of that Act, that goods that are entitled to the Norway Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.2;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Norway Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Kingdom of Norway relating to the application of subsection (1).
Certain tariff items
(3) An order under subsection (1)
(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.10, 8905.20.20, 8905.90.10 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.2; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.2, reduced for subsequent years in accord- ance with that section; or
(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.2.
Definition of “principal cause”
(6) In this section, “principal cause” means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 4(b) in Chapter 8 of the List of Tariff Provisions.
Non-application
(8) This section does not apply in respect of goods of the territory of Svalbard.
Bilateral Emergency Measures —Switzerland–Liechtenstein
Orders by Governor in Council
71.4 (1) Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.016(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.092) of that Act, that goods that are entitled to the Switzerland–Liechtenstein Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 52.3;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Switzerland–Liechtenstein Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made.
Terms and conditions
(2) An order under subsection (1)
(a) may not, other than for tariff items referred to in subsection (3), be made more than once during the period beginning on the day on which this subsection comes into force and ending on the day before the day that is five years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(b) may, other than for tariff items referred to in subsection (3), be made after the expiry of the period referred to in paragraph (a) only if it is based on an agreement between the Government of Canada and the Government of the Swiss Confederation relating to the application of subsection (1).
Certain tariff items
(3) An order under subsection (1)
(a) may not, in the case of tariff item Nos. 8901.20.90, 8902.00.10, 8905.20.10, 8905.20.20, 8905.90.10 and 8906.90.99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(b) may not, in the case of tariff item Nos. 8901.10.90, 8901.90.99, 8904.00.00, 8905.10.00 and 8905.90.90, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 15 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order.
Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular calendar year,
(a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 52.3; and
(b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (5).
Specification of applicable rate
(5) For the purposes of subsection (4), the Minister shall, by order, specify that the rate referred to in paragraph (4)(b) is
(a) the rate of customs duty that would have been applicable on January 1 of the year following the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 52.3, reduced for subsequent years in accord- ance with that section; or
(b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year following the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 52.3.
Definition of “principal cause”
(6) In this section, “principal cause” means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.
Reference to customs duty in effect
(7) For the purposes of paragraph (1)(b), the Most-Favoured-Nation Tariff rate of customs duty in effect in respect of a fresh fruit or vegetable is
(a) in respect of a fresh vegetable, the rate of customs duty applicable to that vegetable set out in the applicable tariff item referred to in Supplementary Note 2(b) in Chapter 7 of the List of Tariff Provisions; and
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 4(b) in Chapter 8 of the List of Tariff Provisions.
35. Section 87 of the Act is replaced by the following:
Goods of tariff item No. 9971.00.00
87. (1) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Iceland Tariff, the Norway Tariff or the Switzerland–Liechtenstein Tariff is the value of the repairs or alterations made to those goods in Iceland, Norway, Switzerland or Liechtenstein, as the case may be.
Limitation
(2) Subsection (1) ceases to have effect on the day before the day that is 15 years after the day on which this subsection comes into force.
2001, c. 28, s. 45
36. Paragraph 133(j) of the Act is replaced by the following:
(j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to a NAFTA country, Chile, Costa Rica, Israel or another CIFTA beneficiary, Iceland, Norway, Switzerland or Liechtenstein for repair or alteration may be imported;
(j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to a NAFTA country, Chile, Costa Rica, Israel or another CIFTA beneficiary for repair or alteration may be imported;
37. (1) The List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CRT”, a reference to “IT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CRT”, a reference to “IT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “IT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “IT”, for all tariff items except tariff item No. 9971.00.00, tariff items under subheading 3504.00 and those set out in Schedules 1, 2 and 7 to this Act;
(d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “N/A” after the abbreviation “IT” for tariff items under subheading 3504.00 and those set out in Schedule 1 to this Act;
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “IT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule;
(f) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “IT”, a reference to “NT:”;
(g) adding in the column “Preferential Tariff / Final Rate”, below the reference to “IT”, a reference to “NT:”;
(h) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “NT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “NT”, for all tariff items except tariff item No. 9971.00.00, tariff items under subheading 3504.00 and those set out in Schedules 3, 4 and 7 to this Act;
(i) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “N/A” after the abbreviation “NT” for tariff items under subheading 3504.00 and those set out in Schedule 3 to this Act;
(j) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “NT”, for each tariff item set out in Schedule 4 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule;
(k) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “NT”, a reference to “SLT:”;
(l) adding in the column “Preferential Tariff / Final Rate”, below the reference to “NT”, a reference to “SLT:”;
(m) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “SLT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “SLT”, for all tariff items except tariff item No. 9971.00.00, tariff items under subheading 3504.00 and those set out in Schedules 5, 6 and 7 to this Act;
(n) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “N/A” after the abbreviation “SLT” for tariff items under subheading 3504.00 and those set out in Schedule 5 to this Act; and
(o) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “SLT”, for each tariff item set out in Schedule 6 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(2) Tariff item Nos. 0208.40.00, 1516.10.00, 1603.00.10, 2301.10.00, 8901.10.00, 8901.20.00, 8901.90.90 and 8906.90.90 in the List of Tariff Provisions set out in the schedule to the Act are repealed.
(3) The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 7 to this Act.
(4) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by
(a) replacing the reference to “All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to the United States, Mexico, Chile, Costa Rica, Israel or another CIFTA beneficiary for repair or alteration in that country” with a reference to “All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to the United States, Mexico, Chile, Costa Rica, Israel or another CIFTA beneficiary, Iceland, Norway, Switzerland or Liechtenstein for repair or alteration in that country.”; and
(b) replacing Note 1 and Note 2 with the following new Note 1:
Note 1:
The Iceland Tariff, Norway Tariff and Switzerland–Liechtenstein Tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in Iceland, Norway, Switzerland or Liechtenstein determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
(5) Tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “See Note 1” after the abbreviation “IT”;
(b) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “See Note 1” after the abbreviation “NT”; and
(c) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “See Note 1” after the abbreviation “SLT”.
PART 3
COMING INTO FORCE
Order in council
38. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council.

SCHEDULE 1
(Paragraphs 37(1)(c) and (d))
0102.10.00
0206.30.00
0210.11.00
0406.20.12
0603.13.90
0102.90.00
0206.41.00
0210.12.00
0406.20.91
0603.14.00
0103.10.00
0206.49.00
0210.19.00
0406.20.92
0603.19.00
0103.91.00
0206.80.00
0210.20.00
0406.30.10
0603.90.20
0103.92.00
0206.90.00
0210.91.00
0406.30.20
0701.10.00
0104.10.00
0207.11.10
0210.92.00
0406.40.10
0701.90.00
0104.20.00
0207.11.91
0210.93.00
0406.40.20
0704.10.11
0105.11.10
0207.11.92
0210.99.11
0406.90.11
0704.10.12
0105.11.21
0207.12.10
0210.99.12
0406.90.12
0704.10.90
0105.11.22
0207.12.91
0210.99.13
0406.90.21
0704.90.10
0105.11.90
0207.12.92
0210.99.14
0406.90.22
0704.90.21
0105.12.10
0207.13.10
0210.99.15
0406.90.31
0704.90.29
0105.12.90
0207.13.91
0210.99.16
0406.90.32
0704.90.31
0105.19.10
0207.13.92
0210.99.19
0406.90.41
0704.90.39
0105.19.92
0207.13.93
0210.99.90
0406.90.42
0704.90.41
0105.19.93
0207.14.10
0401.10.10
0406.90.51
0704.90.49
0105.94.10
0207.14.21
0401.10.20
0406.90.52
0706.10.11
0105.94.91
0207.14.22
0401.20.10
0406.90.61
0706.10.12
0105.94.92
0207.14.91
0401.20.20
0406.90.62
0706.10.20
0105.99.11
0207.14.92
0401.30.10
0406.90.71
0706.10.31
0105.99.12
0207.14.93
0401.30.20
0406.90.72
0706.10.32
0105.99.90
0207.24.11
0402.10.10
0406.90.81
0706.10.40
0106.11.00
0207.24.12
0402.10.20
0406.90.82
0706.10.50
0106.12.00
0207.24.91
0402.21.11
0406.90.91
0706.90.10
0106.19.00
0207.24.92
0402.21.12
0406.90.92
0706.90.21
0106.20.00
0207.25.11
0402.21.21
0406.90.93
0706.90.22
0106.31.00
0207.25.12
0402.21.22
0406.90.94
0706.90.30
0106.32.00
0207.25.91
0402.29.11
0406.90.95
0706.90.40
0106.39.00
0207.25.92
0402.29.12
0406.90.96
0706.90.51
0106.90.00
0207.26.10
0402.29.21
0406.90.98
0706.90.59
0201.10.10
0207.26.20
0402.29.22
0406.90.99
0709.40.11
0201.10.20
0207.26.30
0402.91.10
0407.00.11
0709.40.12
0201.20.10
0207.27.11
0402.91.20
0407.00.12
0709.40.90
0201.20.20
0207.27.12
0402.99.10
0407.00.18
0709.51.10
0201.30.10
0207.27.91
0402.99.20
0407.00.19
0709.51.90
0201.30.20
0207.27.92
0403.10.20
0407.00.90
0709.59.10
0202.10.10
0207.27.93
0403.90.11
0408.11.10
0709.59.90
0202.10.20
0207.32.00
0403.90.12
0408.11.20
0709.90.21
0202.20.10
0207.33.00
0403.90.92
0408.19.10
0709.90.29
0202.20.20
0207.34.00
0404.10.10
0408.19.20
0710.10.00
0202.30.10
0207.35.00
0404.10.21
0408.91.10
0711.39.19
0202.30.20
0207.36.10
0404.10.22
0408.91.20
1001.10.20
0203.11.00
0207.36.90
0404.10.90
0408.99.10
1001.90.20
0203.12.00
0208.10.00
0404.90.10
0408.99.20
1003.00.12
0203.19.00
0208.30.00
0404.90.20
0602.10.00
1003.00.92
0203.21.00
0208.50.00
0405.10.10
0602.20.00
1101.00.20
0203.22.00
0208.90.00
0405.10.20
0602.30.00
1102.90.12
0203.29.00
0209.00.10
0405.20.10
0602.40.10
1103.11.20
0205.00.00
0209.00.21
0405.20.20
0602.40.90
1103.19.12
0206.10.00
0209.00.22
0405.90.10
0602.90.10
1103.20.12
0206.21.00
0209.00.23
0405.90.20
0603.11.00
1103.20.22
0206.22.00
0209.00.24
0406.10.20
0603.12.00
1104.19.12
0206.29.00
0209.00.29
0406.20.11
0603.13.10
1104.19.22
1104.29.12
1602.50.99
1905.90.45
2303.20.90

1104.29.22
1602.90.10
1905.90.62
2303.30.00

1104.30.12
1602.90.91
1905.90.63
2304.00.00

1107.10.12
1602.90.99
2001.10.00
2305.00.00

1107.10.92
1806.20.22
2005.91.00
2306.10.00

1107.20.12
1806.90.12
2005.99.11
2306.20.00

1107.20.92
1901.20.12
2005.99.19
2306.30.00

1108.11.20
1901.20.15
2005.99.20
2306.41.00

1108.19.12
1901.20.22
2006.00.10
2306.49.00

1109.00.20
1901.20.24
2006.00.20
2306.50.00

1517.10.20
1901.90.12
2105.00.92
2306.60.00

1517.90.21
1901.90.32
2106.90.32
2306.90.00

1517.90.22
1901.90.34
2106.90.34
2307.00.00

1601.00.11
1901.90.52
2106.90.41
2308.00.00

1601.00.19
1901.90.54
2106.90.42
2309.90.10

1601.00.21
1902.11.21
2106.90.51
2309.90.20

1601.00.22
1902.11.29
2106.90.52
2309.90.31

1601.00.23
1902.19.23
2106.90.93
2309.90.32

1601.00.31
1902.19.92
2106.90.94
2309.90.33

1601.00.32
1902.19.93
2106.90.95
2309.90.34

1601.00.90
1902.30.31
2106.90.97
2309.90.35

1602.10.10
1902.30.39
2202.90.43
2309.90.36

1602.10.90
1904.10.21
2206.00.11
2309.90.91

1602.20.10
1904.10.29
2206.00.12
2309.90.99

1602.20.21
1904.10.41
2206.00.18
3502.11.10

1602.20.22
1904.10.49
2206.00.19
3502.11.20

1602.20.31
1904.20.21
2206.00.21
3502.19.10

1602.20.32
1904.20.29
2206.00.22
3502.19.20

1602.20.90
1904.20.41
2206.00.31
3502.20.00

1602.31.11
1904.20.49
2206.00.39
3502.90.00

1602.31.12
1904.20.62
2206.00.41
3505.10.11

1602.31.13
1904.20.64
2206.00.49
3505.10.19

1602.31.14
1904.30.21
2206.00.50
3505.10.20

1602.31.91
1904.30.29
2206.00.61
3505.10.90

1602.31.92
1904.30.62
2206.00.62
9801.20.00

1602.31.93
1904.90.21
2206.00.63
9826.10.00

1602.31.94
1904.90.29
2206.00.64
9826.20.00

1602.31.95
1904.90.40
2206.00.65
9826.30.00

1602.32.11
1904.90.62
2206.00.66
9826.40.00

1602.32.12
1904.90.64
2206.00.67
9897.00.00

1602.32.13
1905.10.29
2206.00.68
9898.00.00

1602.32.14
1905.10.51
2206.00.71
9899.00.00

1602.32.91
1905.10.59
2206.00.72
9904.00.00

1602.32.92
1905.10.72
2206.00.80
9905.00.00

1602.32.93
1905.31.22
2206.00.91
9929.00.00

1602.32.94
1905.31.23
2206.00.92
9938.00.00

1602.32.95
1905.31.92
2206.00.93
9990.00.00

1602.39.10
1905.31.93
2207.10.10
9992.00.00

1602.39.91
1905.32.92
2207.10.90


1602.39.99
1905.32.93
2302.10.00


1602.41.10
1905.40.39
2302.30.10


1602.41.90
1905.40.61
2302.30.20


1602.42.10
1905.40.69
2302.40.11


1602.42.90
1905.90.32
2302.40.12


1602.49.10
1905.90.33
2302.40.90


1602.49.90
1905.90.35
2302.50.00


1602.50.10
1905.90.43
2303.10.00


1602.50.91
1905.90.44
2303.20.10



SCHEDULE 2
(Paragraphs 37(1)(c) and (e))
Tariff Item
Initial Rate
Final Rate
1704.10.00
4.5%
4.5% (A)
1704.90.20
5%
5% (A)
1806.20.90
3%
3% (A)
1806.31.00
3%
3% (A)
2103.20.10
6%
6% (A)
2103.20.90
6%
6% (A)
2104.20.00
5.5%
5.5% (A)
2105.00.10
5%
5% (A)
2106.10.00
5.5%
5.5% (A)
2106.90.91
5%
5% (A)
2106.90.92
5%
5% (A)
2106.90.96
19%
19% (A)
2106.90.98
5%
5% (A)
8902.00.10
25%
Free (Q1)
8904.00.00
25%
Free (Q2)
8905.10.00
25%
Free (Q2)
8905.20.10
20%
Free (Q1)
8905.20.20
25%
Free (Q1)
8905.90.10
20%
Free (Q1)
8905.90.90
25%
Free (Q2)

SCHEDULE 3
(Paragraphs 37(1)(h) and (i))
0101.10.00
0204.22.20
0402.21.11
0406.90.82
0702.00.11
0101.90.00
0204.23.00
0402.21.12
0406.90.91
0702.00.19
0102.10.00
0204.30.10
0402.21.21
0406.90.92
0702.00.21
0102.90.00
0204.41.00
0402.21.22
0406.90.93
0702.00.29
0103.10.00
0204.42.10
0402.29.11
0406.90.94
0702.00.91
0103.91.00
0204.42.20
0402.29.12
0406.90.95
0702.00.99
0103.92.00
0204.43.10
0402.29.21
0406.90.96
0703.10.10
0104.10.00
0204.43.20
0402.29.22
0406.90.98
0703.10.21
0104.20.00
0205.00.00
0402.91.10
0406.90.99
0703.10.29
0105.11.10
0207.11.92
0402.91.20
0407.00.11
0703.10.31
0105.11.21
0207.12.92
0402.99.10
0407.00.12
0703.10.39
0105.11.22
0207.13.92
0402.99.20
0407.00.18
0703.10.41
0105.11.90
0207.13.93
0403.10.20
0407.00.19
0703.10.49
0105.12.10
0207.14.22
0403.90.11
0407.00.90
0703.10.91
0105.12.90
0207.14.92
0403.90.12
0408.11.10
0703.10.99
0105.19.10
0207.14.93
0403.90.92
0408.11.20
0703.20.00
0105.19.92
0207.24.12
0404.10.10
0408.19.10
0703.90.00
0105.19.93
0207.24.92
0404.10.21
0408.19.20
0704.10.11
0105.94.10
0207.25.12
0404.10.22
0408.91.10
0704.10.12
0105.94.91
0207.25.92
0404.10.90
0408.91.20
0704.10.90
0105.94.92
0207.26.20
0404.90.10
0408.99.10
0704.20.11
0105.99.11
0207.26.30
0404.90.20
0408.99.20
0704.20.12
0105.99.12
0207.27.12
0405.10.10
0409.00.00
0704.20.90
0105.99.90
0207.27.92
0405.10.20
0410.00.00
0704.90.10
0106.11.00
0207.27.93
0405.20.10
0504.00.00
0704.90.21
0106.12.00
0208.10.00
0405.20.20
0506.10.00
0704.90.29
0106.19.00
0208.30.00
0405.90.10
0506.90.00
0704.90.31
0106.20.00
0208.50.00
0405.90.20
0601.10.11
0704.90.39
0106.31.00
0208.90.00
0406.10.10
0601.10.19
0704.90.41
0106.32.00
0209.00.10
0406.10.20
0601.10.21
0704.90.49
0106.39.00
0209.00.21
0406.20.11
0601.10.29
0704.90.90
0106.90.00
0209.00.22
0406.20.12
0601.20.10
0705.19.11
0201.10.10
0209.00.23
0406.20.91
0601.20.90
0705.19.12
0201.10.20
0209.00.24
0406.20.92
0602.10.00
0705.19.90
0201.20.10
0209.00.29
0406.30.10
0602.40.10
0705.21.00
0201.20.20
0210.11.00
0406.30.20
0602.40.90
0705.29.00
0201.30.10
0210.91.00
0406.40.10
0602.90.10
0706.10.11
0201.30.20
0210.92.00
0406.40.20
0603.11.00
0706.10.12
0202.10.10
0210.93.00
0406.90.11
0603.12.00
0706.10.20
0202.10.20
0210.99.11
0406.90.12
0603.13.10
0706.10.31
0202.20.10
0210.99.12
0406.90.21
0603.13.90
0706.10.32
0202.20.20
0210.99.13
0406.90.22
0603.14.00
0706.10.40
0202.30.10
0210.99.14
0406.90.31
0603.19.00
0706.10.50
0202.30.20
0210.99.15
0406.90.32
0603.90.10
0706.90.10
0203.11.00
0210.99.16
0406.90.41
0603.90.20
0706.90.21
0203.12.00
0401.10.10
0406.90.42
0603.90.90
0706.90.22
0203.19.00
0401.10.20
0406.90.51
0604.10.00
0706.90.30
0203.21.00
0401.20.10
0406.90.52
0604.91.10
0706.90.40
0203.22.00
0401.20.20
0406.90.61
0604.91.90
0706.90.51
0203.29.00
0401.30.10
0406.90.62
0604.99.10
0706.90.59
0204.10.00
0401.30.20
0406.90.71
0604.99.90
0706.90.90
0204.21.00
0402.10.10
0406.90.72
0701.10.00
0707.00.10
0204.22.10
0402.10.20
0406.90.81
0701.90.00
0707.00.91
0707.00.99
0712.33.00
0806.20.00
0907.00.10
1103.19.11
0708.10.10
0712.39.11
0807.11.00
0907.00.20
1103.19.12
0708.10.91
0712.39.19
0807.19.00
0908.10.10
1103.19.90
0708.10.99
0712.39.20
0807.20.00
0908.10.20
1103.20.11
0708.20.10
0712.90.10
0808.10.10
0908.20.10
1103.20.12
0708.20.21
0712.90.20
0808.10.90
0908.20.20
1103.20.21
0708.20.22
0712.90.90
0808.20.10
0908.30.10
1103.20.22
0708.20.30
0713.10.10
0808.20.21
0908.30.20
1103.20.90
0708.20.90
0713.10.90
0808.20.29
0909.10.10
1104.12.00
0708.90.00
0713.20.00
0808.20.30
0909.10.20
1104.19.11
0709.20.10
0713.31.10
0809.10.10
0909.20.10
1104.19.12
0709.20.91
0713.31.90
0809.10.91
0909.20.20
1104.19.21
0709.20.99
0713.32.00
0809.10.99
0909.30.10
1104.19.22
0709.30.00
0713.33.10
0809.30.10
0909.30.20
1104.19.90
0709.40.11
0713.33.91
0809.30.21
0909.40.10
1104.22.00
0709.40.12
0713.33.99
0809.30.29
0909.40.20
1104.23.00
0709.40.90
0713.39.10
0809.30.30
0909.50.10
1104.29.11
0709.51.10
0713.39.90
0809.30.90
0909.50.20
1104.29.12
0709.51.90
0713.40.00
0809.40.10
0910.10.10
1104.29.21
0709.59.10
0713.50.10
0809.40.21
0910.10.20
1104.29.22
0709.59.20
0713.50.90
0809.40.29
0910.20.00
1104.29.90
0709.59.90
0713.90.10
0809.40.31
0910.30.00
1104.30.11
0709.60.10
0713.90.90
0809.40.39
0910.91.10
1104.30.12
0709.60.90
0714.10.00
0809.40.90
0910.91.20
1104.30.90
0709.70.00
0714.20.00
0810.10.99
0910.99.10
1105.10.00
0709.90.11
0714.90.10
0810.20.11
0910.99.90
1105.20.00
0709.90.19
0714.90.90
0810.20.19
1001.10.10
1106.10.10
0709.90.21
0801.11.00
0810.20.90
1001.10.20
1106.10.90
0709.90.29
0801.19.00
0810.50.00
1001.90.10
1106.20.00
0709.90.31
0801.21.00
0810.60.00
1001.90.20
1106.30.00
0709.90.32
0801.22.00
0810.90.10
1002.00.00
1107.10.11
0709.90.40
0801.31.00
0810.90.90
1003.00.11
1107.10.12
0709.90.50
0801.32.00
0811.10.10
1003.00.12
1107.10.91
0709.90.90
0802.11.00
0811.10.90
1003.00.91
1107.10.92
0710.10.00
0802.12.00
0811.20.00
1003.00.92
1107.20.11
0710.21.00
0802.21.00
0811.90.10
1004.00.00
1107.20.12
0710.22.00
0802.22.00
0811.90.20
1005.10.00
1107.20.91
0710.29.10
0802.31.00
0811.90.90
1005.90.00
1107.20.92
0710.29.90
0802.32.00
0812.10.10
1006.10.00
1108.11.10
0710.30.00
0802.40.00
0812.10.90
1006.20.00
1108.11.20
0710.80.10
0802.50.00
0812.90.10
1006.30.00
1108.12.00
0710.80.20
0802.60.00
0812.90.20
1006.40.00
1108.13.00
0710.80.30
0802.90.00
0812.90.90
1007.00.00
1108.14.00
0710.80.40
0803.00.00
0813.10.00
1008.10.00
1108.19.11
0710.80.50
0804.10.00
0813.20.00
1008.20.00
1108.19.12
0710.80.90
0804.20.00
0813.30.00
1008.30.00
1108.19.90
0710.90.00
0804.30.00
0813.40.00
1008.90.00
1108.20.00
0711.20.00
0804.40.00
0813.50.00
1101.00.10
1109.00.10
0711.39.19
0804.50.00
0814.00.00
1101.00.20
1109.00.20
0711.40.10
0805.10.00
0903.00.00
1102.10.00
1201.00.00
0711.40.90
0805.20.00
0904.11.00
1102.20.00
1202.10.00
0711.51.00
0805.40.00
0904.12.00
1102.90.11
1202.20.00
0711.59.00
0805.50.00
0904.20.10
1102.90.12
1203.00.00
0711.90.10
0805.90.00
0904.20.90
1102.90.20
1204.00.00
0712.20.00
0806.10.11
0905.00.00
1102.90.90
1205.10.00
0712.31.00
0806.10.19
0906.11.00
1103.11.10
1205.90.00
0712.32.10
0806.10.91
0906.19.00
1103.11.20
1206.00.00
0712.32.90
0806.10.99
0906.20.00
1103.13.00
1207.20.00
1207.40.00
1512.19.10
1602.49.90
1904.10.21
2005.91.00
1207.50.00
1512.19.20
1602.50.10
1904.10.29
2005.99.11
1207.91.00
1512.21.00
1602.50.91
1904.10.41
2005.99.19
1207.99.00
1512.29.00
1602.50.99
1904.10.49
2005.99.20
1208.10.10
1513.11.00
1701.11.10
1904.20.21
2005.99.90
1208.10.20
1513.19.00
1701.11.20
1904.20.29
2006.00.10
1208.90.10
1513.21.00
1701.11.30
1904.20.41
2006.00.20
1208.90.20
1513.29.10
1701.11.40
1904.20.49
2008.19.10
1209.10.00
1513.29.90
1701.11.50
1904.20.62
2008.19.90
1209.21.00
1514.11.00
1701.11.60
1904.20.64
2008.20.00
1209.22.00
1514.19.00
1701.12.10
1904.30.21
2008.30.00
1209.23.00
1514.91.00
1701.12.90
1904.30.29
2008.40.10
1209.24.00
1514.99.00
1701.91.00
1904.30.62
2008.40.20
1209.25.00
1515.11.00
1701.99.00
1904.90.21
2008.40.90
1209.29.00
1515.19.00
1702.11.00
1904.90.29
2008.50.10
1209.30.10
1515.21.00
1702.19.00
1904.90.40
2008.50.90
1209.30.20
1515.29.00
1702.20.00
1904.90.62
2008.60.10
1209.91.10
1515.30.00
1702.30.10
1904.90.64
2008.60.90
1209.91.90
1515.50.10
1702.30.90
1905.10.29
2008.70.10
1209.99.10
1515.50.90
1702.40.00
1905.10.51
2008.70.90
1209.99.20
1515.90.10
1702.60.00
1905.10.59
2008.80.00
1210.10.00
1515.90.91
1702.90.11
1905.10.72
2008.92.10
1210.20.00
1515.90.99
1702.90.12
1905.31.22
2008.92.90
1211.20.10
1516.20.20
1702.90.13
1905.31.23
2008.99.10
1211.20.90
1516.20.90
1702.90.14
1905.31.92
2008.99.20
1211.30.00
1517.10.20
1702.90.15
1905.31.93
2008.99.30
1211.40.00
1517.90.21
1702.90.16
1905.32.92
2008.99.40
1211.90.10
1517.90.22
1702.90.17
1905.32.93
2009.11.10
1211.90.90
1518.00.90
1702.90.18
1905.40.39
2009.11.90
1212.20.00
1601.00.22
1702.90.20
1905.40.61
2009.12.00
1212.91.00
1601.00.32
1702.90.30
1905.40.69
2009.19.10
1212.99.10
1602.10.10
1702.90.50
1905.90.32
2009.19.90
1212.99.20
1602.10.90
1702.90.60
1905.90.33
2009.21.00
1212.99.90
1602.20.22
1702.90.90
1905.90.35
2009.29.00
1213.00.00
1602.20.32
1703.10.10
1905.90.43
2009.31.00
1214.10.00
1602.31.11
1703.10.90
1905.90.44
2009.39.00
1214.90.00
1602.31.12
1703.90.10
1905.90.45
2009.41.00
1301.20.00
1602.31.13
1703.90.90
1905.90.62
2009.49.00
1301.90.00
1602.31.14
1801.00.00
1905.90.63
2009.50.00
1302.11.00
1602.31.91
1802.00.00
2001.10.00
2009.61.10
1501.00.00
1602.31.92
1806.20.22
2001.90.10
2009.61.90
1502.00.00
1602.31.93
1806.90.12
2002.10.00
2009.69.10
1503.00.00
1602.31.94
1901.20.12
2003.10.00
2009.69.90
1505.00.00
1602.31.95
1901.20.15
2003.20.00
2009.71.10
1506.00.00
1602.32.11
1901.20.22
2003.90.00
2009.71.90
1507.10.00
1602.32.12
1901.20.24
2004.90.11
2009.79.10
1507.90.10
1602.32.13
1901.90.12
2004.90.12
2009.79.90
1507.90.90
1602.32.14
1901.90.32
2004.90.20
2009.80.11
1508.10.00
1602.32.94
1901.90.34
2004.90.30
2009.80.19
1508.90.00
1602.32.95
1901.90.52
2004.90.91
2009.80.20
1509.10.00
1602.39.10
1901.90.54
2005.10.00
2009.90.10
1509.90.00
1602.39.91
1902.11.21
2005.40.00
2009.90.20
1510.00.00
1602.39.99
1902.11.29
2005.51.10
2009.90.30
1511.10.00
1602.41.10
1902.19.23
2005.51.90
2009.90.40
1511.90.10
1602.41.90
1902.19.92
2005.59.00
2105.00.92
1511.90.20
1602.42.10
1902.19.93
2005.60.00
2106.90.32
1511.90.90
1602.42.90
1902.30.31
2005.70.10
2106.90.34
1512.11.00
1602.49.10
1902.30.39
2005.70.90
2106.90.41
2106.90.42
2206.00.72
3502.11.10


2106.90.51
2206.00.80
3502.11.20


2106.90.52
2206.00.91
3502.19.10


2106.90.93
2206.00.92
3502.19.20


2106.90.94
2206.00.93
3502.20.00


2106.90.95
2207.10.10
3502.90.00


2106.90.97
2207.10.90
3505.10.11


2202.90.43
2302.10.00
3505.10.19


2204.10.10
2302.30.10
3505.10.20


2204.10.90
2302.30.20
3505.10.90


2204.21.10
2302.40.11
9801.20.00


2204.21.21
2302.40.12
9826.10.00


2204.21.22
2302.40.90
9826.20.00


2204.21.23
2302.50.00
9826.30.00


2204.21.24
2303.10.00
9826.40.00


2204.21.25
2303.20.10
9897.00.00


2204.21.26
2303.20.90
9898.00.00


2204.21.27
2303.30.00
9899.00.00


2204.21.28
2304.00.00
9904.00.00


2204.21.31
2305.00.00
9905.00.00


2204.21.32
2306.10.00
9929.00.00


2204.21.41
2306.20.00
9938.00.00


2204.21.49
2306.30.00
9990.00.00


2204.29.10
2306.41.00
9992.00.00


2204.29.21
2306.49.00



2204.29.22
2306.50.00



2204.29.23
2306.60.00



2204.29.24
2306.90.00



2204.29.25
2307.00.00



2204.29.26
2308.00.00



2204.29.27
2309.10.00



2204.29.28
2309.90.10



2204.29.31
2309.90.20



2204.29.32
2309.90.31



2204.29.41
2309.90.32



2204.29.49
2309.90.33



2204.30.10
2309.90.34



2204.30.90
2309.90.35



2206.00.11
2309.90.36



2206.00.12
2309.90.39



2206.00.18
2309.90.91



2206.00.19
2309.90.99



2206.00.21
2401.10.10



2206.00.22
2401.10.91



2206.00.31
2401.10.99



2206.00.39
2401.20.10



2206.00.41
2401.20.90



2206.00.49
2401.30.00



2206.00.50
2402.10.00



2206.00.61
2402.20.00



2206.00.62
2402.90.00



2206.00.63
2403.10.00



2206.00.64
2403.91.10



2206.00.65
2403.91.20



2206.00.66
2403.91.90



2206.00.67
2403.99.10



2206.00.68
2403.99.20



2206.00.71
2403.99.90




SCHEDULE 4
(Paragraphs 37(1)(h) and (j))
Tariff Item
Initial Rate
Final Rate
1704.10.00
4.5%
4.5% (A)
1704.90.20
5%
5% (A)
1806.20.90
3%
3% (A)
1806.31.00
3%
3% (A)
2103.20.10
6%
6% (A)
2103.20.90
6%
6% (A)
2104.20.00
5.5%
5.5% (A)
2105.00.10
5%
5% (A)
2106.10.00
5.5%
5.5% (A)
2106.90.91
5%
5% (A)
2106.90.92
5%
5% (A)
2106.90.96
19%
19% (A)
2106.90.98
5%
5% (A)
8902.00.10
25%
Free (Q1)
8904.00.00
25%
Free (Q2)
8905.10.00
25%
Free (Q2)
8905.20.10
20%
Free (Q1)
8905.20.20
25%
Free (Q1)
8905.90.10
20%
Free (Q1)
8905.90.90
25%
Free (Q2)

SCHEDULE 5
(Paragraphs 37(1)(m) and (n))
0101.10.00
0204.22.20
0207.34.00
0404.10.90
0506.10.00
0101.90.00
0204.23.00
0207.35.00
0404.90.20
0601.10.11
0102.10.00
0204.30.00
0207.36.10
0405.10.10
0601.10.19
0102.90.00
0204.41.00
0207.36.90
0405.10.20
0601.10.21
0103.10.00
0204.42.10
0208.10.00
0405.20.20
0601.10.29
0103.91.00
0204.42.20
0208.30.00
0405.90.10
0601.20.10
0103.92.00
0204.43.10
0208.50.00
0405.90.20
0601.20.90
0104.10.00
0204.43.20
0208.90.00
0406.10.10
0602.10.00
0104.20.00
0204.50.00
0209.00.10
0406.10.20
0602.20.00
0105.11.10
0205.00.00
0209.00.21
0406.20.11
0602.30.00
0105.11.21
0206.10.00
0209.00.22
0406.20.12
0602.40.10
0105.11.22
0206.21.00
0209.00.23
0406.20.91
0602.40.90
0105.11.90
0206.22.00
0209.00.24
0406.20.92
0602.90.10
0105.12.10
0206.29.00
0209.00.29
0406.30.20
0602.90.90
0105.12.90
0206.30.00
0210.11.00
0406.40.10
0603.11.00
0105.19.10
0206.41.00
0210.91.00
0406.40.20
0603.12.00
0105.19.92
0206.49.00
0210.92.00
0406.90.11
0603.13.10
0105.19.93
0206.80.00
0210.93.00
0406.90.12
0603.13.90
0105.94.10
0206.90.00
0210.99.11
0406.90.21
0603.14.00
0105.94.91
0207.11.10
0210.99.12
0406.90.22
0603.19.00
0105.94.92
0207.11.91
0210.99.13
0406.90.31
0603.90.10
0105.99.11
0207.11.92
0210.99.14
0406.90.32
0603.90.20
0105.99.12
0207.12.10
0210.99.15
0406.90.41
0603.90.90
0105.99.90
0207.12.91
0210.99.16
0406.90.42
0604.10.00
0106.11.00
0207.12.92
0210.99.19
0406.90.51
0604.91.10
0106.12.00
0207.13.10
0210.99.90
0406.90.52
0604.91.90
0106.19.00
0207.13.91
0401.10.10
0406.90.61
0604.99.10
0106.20.00
0207.13.92
0401.10.20
0406.90.62
0604.99.90
0106.31.00
0207.13.93
0401.20.10
0406.90.72
0701.10.00
0106.32.00
0207.14.10
0401.20.20
0406.90.82
0701.90.00
0106.39.00
0207.14.21
0401.30.10
0406.90.91
0702.00.11
0106.90.00
0207.14.22
0401.30.20
0406.90.92
0702.00.19
0201.10.10
0207.14.91
0402.10.10
0406.90.93
0702.00.21
0201.10.20
0207.14.92
0402.10.20
0406.90.94
0702.00.29
0201.20.10
0207.14.93
0402.21.11
0406.90.95
0702.00.91
0201.20.20
0207.24.11
0402.21.12
0406.90.96
0702.00.99
0201.30.10
0207.24.12
0402.21.21
0406.90.99
0703.10.10
0201.30.20
0207.24.91
0402.21.22
0407.00.11
0703.10.21
0202.10.10
0207.24.92
0402.29.11
0407.00.12
0703.10.29
0202.10.20
0207.25.11
0402.29.12
0407.00.18
0703.10.31
0202.20.10
0207.25.12
0402.29.21
0407.00.19
0703.10.39
0202.20.20
0207.25.91
0402.29.22
0407.00.90
0703.10.41
0202.30.10
0207.25.92
0402.91.10
0408.11.10
0703.10.49
0202.30.20
0207.26.10
0402.91.20
0408.11.20
0703.10.91
0203.11.00
0207.26.20
0402.99.10
0408.19.10
0703.10.99
0203.12.00
0207.26.30
0402.99.20
0408.19.20
0703.20.00
0203.19.00
0207.27.11
0403.10.20
0408.91.10
0703.90.00
0203.21.00
0207.27.12
0403.90.11
0408.91.20
0704.10.11
0203.22.00
0207.27.91
0403.90.12
0408.99.10
0704.10.12
0203.29.00
0207.27.92
0403.90.92
0408.99.20
0704.10.90
0204.10.00
0207.27.93
0404.10.10
0409.00.00
0704.20.11
0204.21.00
0207.32.00
0404.10.21
0410.00.00
0704.20.12
0204.22.10
0207.33.00
0404.10.22
0504.00.00
0704.20.90
0704.90.10
0709.90.11
0801.21.00
0810.10.99
1001.90.20
0704.90.21
0709.90.19
0801.22.00
0810.20.11
1002.00.00
0704.90.29
0709.90.21
0801.31.00
0810.20.19
1003.00.11
0704.90.31
0709.90.29
0801.32.00
0810.20.90
1003.00.12
0704.90.39
0709.90.31
0802.11.00
0810.40.10
1003.00.91
0704.90.41
0709.90.32
0802.12.00
0810.40.90
1003.00.92
0704.90.49
0709.90.40
0802.21.00
0810.50.00
1004.00.00
0704.90.90
0709.90.50
0802.22.00
0810.60.00
1005.10.00
0705.11.11
0709.90.90
0802.31.00
0810.90.10
1005.90.00
0705.11.12
0710.10.00
0802.32.00
0810.90.90
1006.10.00
0705.11.90
0710.21.00
0802.40.00
0811.10.10
1006.20.00
0705.19.11
0710.22.00
0802.50.00
0811.10.90
1006.30.00
0705.19.12
0710.29.10
0802.60.00
0811.20.00
1006.40.00
0705.19.90
0710.29.90
0802.90.00
0811.90.10
1007.00.00
0705.21.00
0710.30.00
0803.00.00
0811.90.20
1008.10.00
0705.29.00
0710.80.10
0804.10.00
0811.90.90
1008.20.00
0706.10.11
0710.80.20
0804.20.00
0812.10.10
1008.30.00
0706.10.12
0710.80.30
0804.30.00
0812.10.90
1008.90.00
0706.10.20
0710.80.40
0804.40.00
0812.90.10
1101.00.10
0706.10.31
0710.80.50
0804.50.00
0812.90.20
1101.00.20
0706.10.32
0710.80.90
0805.10.00
0812.90.90
1102.10.00
0706.10.40
0710.90.00
0805.20.00
0813.10.00
1102.20.00
0706.10.50
0711.20.00
0805.40.00
0813.20.00
1102.90.11
0706.90.10
0711.39.19
0805.50.00
0813.30.00
1102.90.12
0706.90.21
0711.40.10
0805.90.00
0813.40.00
1102.90.20
0706.90.22
0711.40.90
0806.10.11
0813.50.00
1102.90.90
0706.90.30
0711.51.00
0806.10.19
0814.00.00
1103.11.10
0706.90.40
0711.59.00
0806.10.91
0904.11.00
1103.11.20
0706.90.51
0711.90.10
0806.10.99
0904.12.00
1103.13.00
0706.90.59
0712.20.00
0807.20.00
0905.00.00
1103.19.11
0706.90.90
0712.31.00
0808.10.10
0906.11.00
1103.19.12
0707.00.10
0712.32.10
0808.10.90
0906.19.00
1103.19.90
0707.00.91
0712.32.90
0808.20.10
0906.20.00
1103.20.11
0707.00.99
0712.33.00
0808.20.21
0908.10.10
1103.20.12
0708.10.10
0712.39.11
0808.20.29
0908.10.20
1103.20.21
0708.10.91
0712.39.19
0808.20.30
0908.20.10
1103.20.22
0708.10.99
0712.39.20
0809.10.10
0908.20.20
1103.20.90
0708.20.10
0712.90.10
0809.10.91
0908.30.10
1104.12.00
0708.20.21
0712.90.20
0809.10.99
0908.30.20
1104.19.11
0708.20.22
0712.90.90
0809.20.10
0909.10.10
1104.19.12
0708.20.30
0713.10.10
0809.20.21
0909.10.20
1104.19.21
0708.20.90
0713.10.90
0809.20.29
0909.20.10
1104.19.22
0708.90.00
0713.31.10
0809.20.31
0909.20.20
1104.19.90
0709.20.10
0713.31.90
0809.20.39
0909.30.10
1104.22.00
0709.20.91
0713.32.00
0809.20.90
0909.30.20
1104.23.00
0709.20.99
0713.33.10
0809.30.10
0909.40.10
1104.29.11
0709.30.00
0713.33.91
0809.30.21
0909.40.20
1104.29.12
0709.40.11
0713.33.99
0809.30.29
0909.50.10
1104.29.21
0709.40.12
0713.39.10
0809.30.30
0909.50.20
1104.29.22
0709.40.90
0713.39.90
0809.30.90
0910.10.10
1104.29.90
0709.51.10
0713.90.10
0809.40.10
0910.10.20
1104.30.11
0709.51.90
0713.90.90
0809.40.21
0910.20.00
1104.30.12
0709.59.10
0714.10.00
0809.40.29
0910.30.00
1104.30.90
0709.59.20
0714.20.00
0809.40.31
0910.91.10
1105.10.00
0709.59.90
0714.90.10
0809.40.39
0910.91.20
1105.20.00
0709.60.10
0714.90.90
0809.40.90
1001.10.10
1106.10.10
0709.60.90
0801.11.00
0810.10.10
1001.10.20
1106.10.90
0709.70.00
0801.19.00
0810.10.91
1001.90.10
1106.20.00
1106.30.00
1214.10.00
1601.00.32
1702.90.11
1905.31.22
1107.10.11
1214.90.00
1601.00.90
1702.90.12
1905.31.23
1107.10.12
1301.20.00
1602.10.10
1702.90.13
1905.31.92
1107.10.91
1301.90.00
1602.10.90
1702.90.14
1905.31.93
1107.10.92
1302.11.00
1602.20.10
1702.90.15
1905.32.92
1107.20.11
1501.00.00
1602.20.21
1702.90.16
1905.32.93
1107.20.12
1502.00.00
1602.20.22
1702.90.17
1905.40.39
1107.20.91
1503.00.00
1602.20.31
1702.90.18
1905.40.61
1107.20.92
1505.00.00
1602.20.32
1702.90.20
1905.40.69
1108.11.10
1506.00.00
1602.20.90
1702.90.30
1905.90.32
1108.11.20
1507.10.00
1602.31.11
1702.90.50
1905.90.33
1108.12.00
1507.90.10
1602.31.12
1702.90.60
1905.90.35
1108.13.00
1507.90.90
1602.31.13
1702.90.90
1905.90.43
1108.14.00
1508.10.00
1602.31.14
1703.10.10
1905.90.44
1108.19.11
1508.90.00
1602.31.91
1703.10.90
1905.90.45
1108.19.12
1509.10.00
1602.31.92
1703.90.10
1905.90.62
1108.19.90
1509.90.00
1602.31.93
1703.90.90
1905.90.63
1108.20.00
1510.00.00
1602.31.94
1802.00.00
2001.10.00
1109.00.10
1511.10.00
1602.31.95
1806.20.22
2001.90.10
1109.00.20
1511.90.10
1602.32.11
1806.90.12
2002.10.00
1201.00.00
1511.90.20
1602.32.12
1901.20.12
2003.10.00
1202.10.00
1511.90.90
1602.32.13
1901.20.15
2003.20.00
1202.20.00
1512.11.00
1602.32.14
1901.20.22
2003.90.00
1203.00.00
1512.19.10
1602.32.91
1901.20.24
2004.90.11
1205.10.00
1512.19.20
1602.32.92
1901.90.12
2004.90.12
1205.90.00
1512.21.00
1602.32.93
1901.90.32
2004.90.20
1207.20.00
1512.29.00
1602.32.94
1901.90.34
2004.90.30
1207.40.00
1513.11.00
1602.32.95
1901.90.52
2004.90.91
1207.50.00
1513.19.00
1602.39.10
1901.90.54
2005.10.00
1207.91.00
1513.21.00
1602.39.91
1902.11.21
2005.40.00
1207.99.00
1513.29.10
1602.39.99
1902.11.29
2005.51.10
1208.10.10
1513.29.90
1602.42.10
1902.19.23
2005.51.90
1208.10.20
1514.11.00
1602.42.90
1902.19.92
2005.59.00
1208.90.10
1514.19.00
1602.49.10
1902.19.93
2005.60.00
1208.90.20
1514.91.00
1602.49.90
1902.30.31
2005.70.10
1209.10.00
1514.99.00
1602.50.10
1902.30.39
2005.70.90
1209.21.00
1515.11.00
1602.50.91
1904.10.21
2005.91.00
1209.22.00
1515.19.00
1602.50.99
1904.10.29
2005.99.11
1209.23.00
1515.21.00
1602.90.10
1904.10.41
2005.99.19
1209.24.00
1515.29.00
1602.90.91
1904.10.49
2005.99.20
1209.25.00
1515.30.00
1602.90.99
1904.20.21
2005.99.90
1209.29.00
1515.50.10
1701.11.10
1904.20.29
2006.00.10
1209.30.10
1515.50.90
1701.11.20
1904.20.41
2006.00.20
1209.30.20
1515.90.10
1701.11.30
1904.20.49
2008.19.10
1209.91.10
1515.90.91
1701.11.40
1904.20.62
2008.19.90
1209.91.90
1515.90.99
1701.11.50
1904.20.64
2008.20.00
1209.99.10
1516.20.20
1701.11.60
1904.30.21
2008.30.00
1209.99.20
1516.20.90
1701.12.10
1904.30.29
2008.40.10
1210.10.00
1517.10.20
1701.12.90
1904.30.62
2008.40.20
1210.20.00
1517.90.21
1701.91.00
1904.90.21
2008.40.90
1211.30.00
1517.90.22
1701.99.00
1904.90.29
2008.50.10
1211.40.00
1518.00.90
1702.11.00
1904.90.40
2008.50.90
1212.20.00
1601.00.11
1702.19.00
1904.90.62
2008.60.10
1212.91.00
1601.00.19
1702.20.00
1904.90.64
2008.60.90
1212.99.10
1601.00.21
1702.30.10
1905.10.29
2008.70.10
1212.99.20
1601.00.22
1702.30.90
1905.10.51
2008.70.90
1212.99.90
1601.00.23
1702.40.00
1905.10.59
2008.80.00
1213.00.00
1601.00.31
1702.60.00
1905.10.72
2008.92.10
2008.92.90
2206.00.63
2403.91.90


2008.99.10
2206.00.64
2403.99.10


2008.99.20
2206.00.65
2403.99.20


2008.99.30
2206.00.66
2403.99.90


2008.99.40
2206.00.67
3502.11.10


2105.00.92
2206.00.68
3502.11.20


2106.90.32
2206.00.71
3502.19.10


2106.90.34
2206.00.72
3502.19.20


2106.90.51
2206.00.80
3502.20.00


2106.90.52
2206.00.91
3502.90.00


2106.90.93
2206.00.92
3505.10.11


2106.90.94
2206.00.93
3505.10.19


2106.90.95
2302.30.10
3505.10.20


2106.90.97
2302.30.20
3505.10.90


2202.90.43
2302.40.11
9801.20.00


2204.10.10
2302.40.12
9826.10.00


2204.10.90
2302.40.90
9826.20.00


2204.21.10
2302.50.00
9826.30.00


2204.21.21
2303.10.00
9826.40.00


2204.21.22
2303.20.10
9897.00.00


2204.21.23
2303.20.90
9898.00.00


2204.21.24
2303.30.00
9899.00.00


2204.21.25
2304.00.00
9904.00.00


2204.21.26
2305.00.00
9905.00.00


2204.21.27
2306.10.00
9929.00.00


2204.21.28
2306.20.00
9938.00.00


2204.21.31
2306.30.00
9990.00.00


2204.21.32
2306.41.00
9992.00.00


2204.21.41
2306.49.00



2204.21.49
2306.50.00



2204.29.10
2306.60.00



2204.29.21
2306.90.00



2204.29.22
2307.00.00



2204.29.23
2308.00.00



2204.29.24
2309.10.00



2204.29.25
2309.90.10



2204.29.26
2309.90.20



2204.29.27
2309.90.31



2204.29.28
2309.90.32



2204.29.31
2309.90.33



2204.29.32
2309.90.34



2204.29.41
2309.90.35



2204.29.49
2309.90.36



2204.30.10
2309.90.39



2204.30.90
2309.90.91



2206.00.11
2309.90.99



2206.00.12
2401.10.10



2206.00.18
2401.10.91



2206.00.19
2401.10.99



2206.00.21
2401.20.10



2206.00.22
2401.20.90



2206.00.31
2401.30.00



2206.00.39
2402.10.00



2206.00.41
2402.20.00



2206.00.49
2402.90.00



2206.00.50
2403.10.00



2206.00.61
2403.91.10



2206.00.62
2403.91.20




SCHEDULE 6
(Paragraphs 37(1)(m) and (o))
Tariff Item
Initial Rate
Final Rate
1704.10.00
4.5%
4.5% (A)
1704.90.20
5%
5% (A)
1806.20.90
3%
3% (A)
1806.31.00
3%
3% (A)
2103.20.10
6%
6% (A)
2103.20.90
6%
6% (A)
2104.20.00
5.5%
5.5% (A)
2105.00.10
5%
5% (A)
2106.10.00
5.5%
5.5% (A)
2106.90.91
5%
5% (A)
2106.90.92
5%
5% (A)
2106.90.96
19%
19% (A)
2106.90.98
5%
5% (A)
8902.00.10
25%
Free (Q1)
8904.00.00
25%
Free (Q2)
8905.10.00
25%
Free (Q2)
8905.20.10
20%
Free (Q1)
8905.20.20
25%
Free (Q1)
8905.90.10
20%
Free (Q1)
8905.90.90
25%
Free (Q2)

SCHEDULE 7
(Paragraphs 37(1)(c), (h) and (m) and subsection 37(3))


Most-Favoured-Nation Tariff
Preferential Tariff
Tariff Item
Description of Goods
Initial Rate
Final Rate
Initial Rate
Final Rate
0208.40
-Of whales, dolphins and porpoises (mammals of the





order Cetecea); of manatees and dugongs (mammals





of the order Sirenia)




0208.40.10
---Of whales
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
0208.40.90
---Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: N/A
IT: N/A




NT: N/A
NT: N/A




SLT: N/A
SLT: N/A




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
1516.10
-Animal fats and oils and their fractions




1516.10.10
---Obtained entirely from fish or marine mammals
11%
11% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
1516.10.90
---Other
11%
11% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: N/A
IT: N/A




NT: N/A
NT: N/A




SLT: N/A
SLT: N/A




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A

---Of meat:




1603.00.11
----Of whales
6%
6% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: 5%
GPT: 5% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: Free
AUT: Free (A)




NZT: Free
NZT: Free (A)
1603.00.19
----Other
6%
6% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: N/A
IT: N/A




NT: N/A
NT: N/A




SLT: N/A
SLT: N/A




GPT: 5%
GPT: 5% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: Free
AUT: Free (A)




NZT: Free
NZT: Free (A)
2301.10
-Flours, meals and pellets, of meat or meat offal; greaves




2301.10.10
---Of whales
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2301.10.90
---Other
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: N/A
IT: N/A




NT: N/A
NT: N/A




SLT: N/A
SLT: N/A




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
2309.90.37
----Fish solubles
Free
Free (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: N/A
MUST: N/A




CT: Free
CT: Free (A)




CIAT: N/A
CIAT: N/A




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: Free
GPT: Free (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
8901.10
-Cruise ships, excursion boats and similar vessels





principally designed for the transport of persons;





ferry-boats of all kinds




8901.10.10
---Of dimensions exceeding a length of 294.13 m
25%
25% (A)
UST: Free
UST: Free (A)

and a beam of 32.31 m


MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
8901.10.90
---Other
25%
25% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: 25%
IT: Free (Q2)




NT: 25%
NT: Free (Q2)




SLT: 25%
SLT: Free (Q2)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
8901.20
-Tankers




8901.20.10
---Of dimensions exceeding a length of 294.13 m
25%
25% (A)
UST: Free
UST: Free (A)

and a beam of 32.31 m


MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
8901.20.90
---Other
25%
25% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: 25%
IT: Free (Q1)




NT: 25%
NT: Free (Q1)




SLT: 25%
SLT: Free (Q1)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A

---Other:




8901.90.91
----Of dimensions exceeding a length of 294.13 m
25%
25% (A)
UST: Free
UST: Free (A)

and a beam of 32.31 m


MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
8901.90.99
----Other
25%
25% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: 25%
IT: Free (Q2)




NT: 25%
NT: Free (Q2)




SLT: 25%
SLT: Free (Q2)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A

---Other:




8906.90.91
----Of dimensions exceeding a length of 294.13 m
25%
25% (A)
UST: Free
UST: Free (A)

and a beam of 32.31 m


MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: Free
IT: Free (A)




NT: Free
NT: Free (A)




SLT: Free
SLT: Free (A)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
8906.90.99
----Other
25%
25% (A)
UST: Free
UST: Free (A)




MT: Free
MT: Free (A)




MUST: Free
MUST: Free (A)




CT: Free
CT: Free (A)




CIAT: Free
CIAT: Free (A)




CRT: Free
CRT: Free (A)




IT: 25%
IT: Free (Q1)




NT: 25%
NT: Free (Q1)




SLT: 25%
SLT: Free (Q1)




GPT: 25%
GPT: 25% (A)




LDCT: Free
LDCT: Free (A)




CCCT: Free
CCCT: Free (A)




AUT: N/A
AUT: N/A




NZT: N/A
NZT: N/A
Published under authority of the Speaker of the House of Commons