Customs Tariff — C-54.011 49.8
Application of CEUT 49.8 (1) Subject to section 24, goods that originate in an EU country or other CETA beneficiary are entitled to the Canada–European Union Tariff rates of customs duty. “A” final rate for CEUT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the final rate of “Free”. “F” staging for CEUT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for CEUT (4) If “W1”, “W2”, “W3” or “W4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CEUT” in relation to goods entitled to the Canada–European Union Tariff, the Canada–European Union Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “W1” is set out, (i) effective on the coming into force of this section, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which this section comes into force, to one half of the initial rate, (iii) effective on January 1 of the second year after the year in which this section comes into force, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which this section comes into force, to the final rate of “Free”; (b) if “W2” is set out, (i) effective on the coming into force of this section, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which this section comes into force, to two thirds of the initial rate, (iii) effective on January 1 of the second year after the year in which this section comes into force, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which this section comes into force, to one third of the initial rate, (v) effective on January 1 of the fourth year after the year in which this section comes into force, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which this section comes into force, to the final rate of “Free”; (c) if “W3” is set out, (i) effective on the coming into force of this section, to seven eighths of the initial rate, (ii) effective on January 1 of the first year after the year in which this section comes into force, to three quarters of the initial rate, (iii) effective on January 1 of the second year after the year in which this section comes into force, to five eighths of the initial rate, (iv) effective on January 1 of the third year after the year in which this section comes into force, to one half of the initial rate, (v) effective on January 1 of the fourth year after the year in which this section comes into force, to three eighths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which this section comes into force, to one quarter of the initial rate, (vii) effective on January 1 of the sixth year after the year in which this section comes into force, to one eighth of the initial rate, and (viii) effective on January 1 of the seventh year after the year in which this section comes into force, to the final rate of “Free”; and (d) if “W4” is set out, (i) effective on the fifth anniversary of the day on which this section comes into force, to two thirds of the initial rate, (ii) effective on January 1 of the sixth year after the year in which this section comes into force, to one third of the initial rate, and (iii) effective on January 1 of the seventh year after the year