GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Tariff — C-54.011 118
Failure to comply with conditions 118 (1) If relief from, or remission of, duties is granted under this Act, other than under section 92, or if remission of duties is granted under section 23 of the Financial Administration Act and a condition to which the relief or remission is subject is not complied with, the person who did not comply with the condition shall, within 90 days or such other period as may be prescribed after the day of the failure to comply, (a) report the failure to comply to an officer at a customs office; and (b) pay to Her Majesty in right of Canada an amount equal to the amount of the duties in respect of which the relief or remission was granted, unless that person can provide evidence satisfactory to the Minister of Public Safety and Emergency Preparedness that (i) at the time of the failure to comply with the condition, a refund or drawback would otherwise have been granted if duties had been paid, or (ii) the goods in respect of which the relief or remission was granted qualify in some other manner for relief or remission under this Act or the Financial Administration Act . Diversions (2) If a drawback has been granted of duties paid in respect of imported goods by reason of a deemed exportation under subsection 89(3), the goods are not subsequently exported and the goods are diverted to a use other than a use set out in that subsection, the person who diverted the goods shall, within 90 days after the day of the diversion, (a) report the diversion to an officer at a customs office; and (b) pay the amount of the drawback and the amount of any interest granted on the drawback under section 127. Debt to Her Majesty (3) An amount referred to in paragraph (1)(b) or (2)(b), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act . Regulations (4) The Governor in Council may make regulations (a) on the recommendation of the Minister of Public Safety and Emergency Preparedness, prescribing time limits for the application of subsection (1) and the goods or classes of goods in respect of which, or the circumstances in which, those limits apply; and (b) on the recommendation of the Minister, prescribing the circumstances in which certain goods are exempted from the application of subsection (1) and the goods or classes of goods in respect of which, and the period for which and the conditions under which, those exemptions apply. 1997, c. 36, s. 118; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 119
Waivers 119 An application under section 110 or 113 must be accompanied by a waiver, in the prescribed form, from every other person eligible to claim a drawback, refund or remission of the duties in respect of which the application is made, waiving that person’s right to apply for the drawback, refund or remission. 1997, c. 36, s. 119; 2005, c. 38, ss. 89(F), 145
Customs Tariff — C-54.011 120
Definition of value 120 For the purposes of sections 121 and 122, value means, in respect of a by-product, goods or merchantable scrap or waste, (a) if the processor has sold the by-product, goods or merchantable scrap or waste in an arms-length transaction, the price at which the processor sold the by-product, goods or merchantable scrap or waste; and (b) in any other case, the price at which the processor would ordinarily have sold the by-product, goods or merchantable scrap or waste in an arms-length transaction, (i) in the case of an application for a drawback or refund, at the time the application is made, or (ii) if relief from the payment of duties has been granted under section 89, at the time the goods are exported.
Customs Tariff — C-54.011 121
Relief reduced by value of by-product 121 (1) If relief from payment of duties is granted in respect of goods under section 89 and the goods enter into a process that produces a by-product in respect of which relief could not have been granted, the processor shall, within 90 days after production of the by-product, pay to Her Majesty in right of Canada an amount that bears the same proportion to the amount of the relief as the value of the by-product bears to the total value of the products produced from the processing of the goods. Debt to Her Majesty (2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act . Amount of drawback or refund not paid reduced by value of by-product (3) If goods in respect of which an application was made under section 110 or 113 enter into a process that produces a by-product in respect of which a refund or drawback cannot be granted and the drawback or refund has not yet been paid, the amount of the drawback or refund shall be reduced by the same proportion that the value of the by-product bears to the total value of the products produced from the processing of the goods.
Customs Tariff — C-54.011 122
Relief reduced by value of merchantable scrap or waste 122 (1) If goods in respect of which relief is granted under section 89 enter into a process that produces merchantable scrap or waste in respect of which the relief could not have been granted, the processor shall, within 90 days after the production of the scrap or waste, pay to Her Majesty in right of Canada an amount equal to the product obtained by multiplying the value of the merchantable scrap or waste by the rate of customs duty that applies, at the time that the scrap or waste was produced, to merchantable scrap or waste of the same kind. Debt to Her Majesty (2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act . Drawback or refund reduced by value of merchantable scrap or waste (3) If goods in respect of which an application was made under section 110 or 113 enter into a process that produces merchantable scrap or waste in respect of which a refund or drawback cannot be granted and the drawback or refund has not yet been paid, the amount of the drawback or refund shall be reduced by an amount equal to the product obtained by multiplying the value of the merchantable scrap or waste by the rate of customs duty that applies, at the time the merchantable scrap or waste results from the process, to merchantable scrap or waste of the same kind.
Customs Tariff — C-54.011 124
Interest to be compounded 124 Interest computed at a prescribed rate or at a specified rate shall be compounded daily and, if interest computed in respect of an amount under a provision of this Act is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the specified rate, computed and compounded daily on the unpaid interest from that day to the day it is paid, shall be paid in the same manner as the provision requires the principal amount to be paid. 1997, c. 36, s. 124; 2001, c. 25, s. 89
Customs Tariff — C-54.011 125
Prescribed rate may be authorized 125 The Minister of Public Safety and Emergency Preparedness may authorize persons who are required under a provision of this Act to pay interest on an amount at a specified rate to instead pay interest under that provision at the prescribed rate. 1997, c. 36, s. 125; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 126
Waiver of interest 126 (1) The Minister of Public Safety and Emergency Preparedness may at any time waive or cancel payment of all or any portion of any interest otherwise payable under this Part. Interest on interest refunded (2) If, as a result of a waiver or cancellation under subsection (1), a person is refunded an amount of interest that was paid, the person shall be given, in addition to the refund, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the refund is given, calculated on the amount of the refund. 1997, c. 36, s. 126; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 127
Interest 127 (1) A person who is granted a refund or drawback of duties under section 110 or 113, other than duty levied under the Special Import Measures Act , shall be granted, in addition to the drawback or refund, interest on the drawback or refund at the prescribed rate for the period beginning on the ninety-first day after an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted. Interest on SIMA duty (2) A person who, under a provision of this Part other than section 115, is granted a drawback or refund of an amount in respect of duty levied under the Special Import Measures Act shall be granted, in addition to the drawback or refund, interest on it at the prescribed rate for the period beginning on the ninety-first day after the day an application for the drawback or refund is made in accordance with this Part and ending on the day the drawback or refund is granted. 1997, c. 36, s. 127; 2001, c. 25, s. 90
Customs Tariff — C-54.011 128
Payment out of C.R.F. 128 A drawback or refund granted under this Part shall be paid out of the Consolidated Revenue Fund.
Customs Tariff — C-54.011 129
Regulations 129 The Minister of Public Safety and Emergency Preparedness may make regulations (a) for the purposes of tariff item No. 9813.00.00 or 9814.00.00, permitting the importation free of customs duties of containers not originating in Canada, if that Minister is satisfied that a like quantity of usable containers has been exported; and (b) for the purposes of tariff item No. 9897.00.00, prescribing (i) conditions under which specimens of aigrettes, egret plumes or osprey plumes and the feathers, quills, heads, wings, tails, skins or parts of skins of wild birds of that tariff item may be imported for any museum or for scientific or educational purposes, and (ii) the manner in which materials from used or second-hand mattresses shall be cleaned and fumigated and the certificates that shall accompany those materials. 1997, c. 36, s. 129; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 130
Powers of the Minister of Public Safety and Emergency Preparedness 130 The Minister of Public Safety and Emergency Preparedness may (a) specify documentation that is considered acceptable for the purposes of tariff item No. 9827.00.00; and (b) recognize authorities, representatives or authorized persons in a country of origin as competent for the purposes of conditions of classification of goods under a tariff item. 1997, c. 36, s. 130; 2005, c. 38, ss. 142, 145
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Power of the Minister 131 The Minister may designate goods for the purposes of tariff item No. 9938.00.00.
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pons are excluded from that tariff item; (o) prescribing anything that is to be prescribed under a tariff item in Chapter 98 or 99 in the List of Tariff Provisions; (p) prescribing anything that may be prescribed under this Act; and (q) generally, for carrying out the purposes and provisions of this Act. Approval by Parliament (2) Regulations made under paragraph (1)(e), or under subparagraph (1)(j)(vi) that reduce the maximum value of goods, cease to have effect on the one hundred and eightieth day after the day on which they become effective or, if Parliament is not then sitting, the fifteenth day thereafter that either House of Parliament is sitting unless, not later than that day, the regulations are approved by a resolution adopted by both Houses of Parliament. Meaning of sitting day (3) For the purposes of subsection (2), a day on which either House of Parliament sits is deemed to be a sitting day. Maximum value restored (4) At the time regulations referred to in subsection (2) cease to have effect, the maximum value shall be restored. Retroactive effect (5) A regulation made under paragraph (1)(d) that provides that it is to come into force on a day earlier than the day on which it is registered under section 6 of the Statutory Instruments Act comes into force on that earlier day if it gives effect to a public announcement made on or before that earlier day. 1997, c. 36, s. 132 2020, c. 1, s. 201 2023, c. 9, s. 26
Customs Tariff — C-54.011 133
not appear in identical form in all editions of that issue of a periodical that were distributed in the country of origin, and (iii) prescribing conditions under which an issue of a periodical will be found to be an issue more than five per cent of the advertising space in which consisted of space used for advertisements that indicated specific sources of availability in Canada, or specific conditions relating to the sale or provision in Canada, of any goods or services; (j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported: an EU country or other CETA beneficiary Chile Colombia Costa Rica CPTPP country CUKTCA beneficiary Honduras Iceland Israel or another CIFTA beneficiary Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States (j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported: an EU country or other CETA beneficiary Chile Colombia Costa Rica CPTPP country CUKTCA beneficiary Honduras Israel or another CIFTA beneficiary Jordan Korea Mexico Panama Peru United States (k) for the purposes of tariff item No. 9993.00.00, (i) extending any period that the goods imported under that tariff item may remain in Canada, if it is impracticable or impossible for the importer to export the goods, (ii) setting out the conditions under which the requirement for security or for prescribed documents may be waived, and (iii) prescribing the form, nature and conditions of any security satisfactory to the Minister of Public Safety and Emergency Preparedness; and (l) prescribing any other thing that is to be prescribed for the purposes of a tariff item referred to in this section. 1997, c. 36, s. 133; 2001, c. 28, s. 45; 2005, c. 38, ss. 142, 145; 2009, c. 2, s. 122, c. 6, s. 36, c. 16, ss. 48, 56, c. 31, s. 51; 2010, c. 4, s. 41; 2011, c. 24, s. 134; 2012, c. 18, s. 39, c. 26, ss. 48, 62; 2014, c. 14, s. 46, c. 28, s. 54; 2015, c. 3, s. 66(F); 2017, c. 6, s. 106; 2018, c. 23, s. 46 2020, c. 1, s. 202 2021, c. 1, s. 46
Customs Tariff — C-54.011 134
Other orders 134 (1) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 2(c) of Chapter 7 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 2(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period. Other orders (2) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 3(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period. 1997, c. 36, s. 134; 1999, c. 17, s. 131; 2005, c. 38, ss. 141, 142, 145; 2018, c. 27, s. 78
Customs Tariff — C-54.011 135
Exempt goods 135 (1) An order made under subsection 134(1) or (2) does not apply to goods that (a) before the order comes into force, a person purchased for importation through a customs office in a region or part of Canada specified in the order in the expectation in good faith that the “Free” rate of customs duty set out in a tariff item suspended by the order would apply to the goods; and (b) at the time the order comes into force, were in transit to the purchaser in Canada. Exempt from SIA (2) An order referred to in subsection 134(1) or (2) is deemed not to be a regulation within the meaning of the Statutory Instruments Act .
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Prohibited imports 136 (1) The importation of goods of tariff item No. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited. Subsection 10(1) does not apply (2) Subsection 10(1) does not apply in respect of goods referred to in subsection (1).
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Definition of former Act 137 In sections 140 and 143 to 146, former Act means the Customs Tariff as it read immediately before the coming into force of section 214. 1997, c. 36, s. 137; 2011, c. 24, s. 135
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References to former tariff items and codes 140 (1) Subject to subsection (2), if a tariff item or code or portion of a tariff item or code of the former Act is referred to in an Act of Parliament, or in a regulation or order made thereunder, the reference to that tariff item, code or portion shall, unless the context requires otherwise, be construed as a reference to the tariff item or portion of a tariff item of this Act referring to goods that correspond most closely to goods referred to in the tariff item, code or portion of a tariff item or code of the former Act. Exception (2) A reference in a provision of an Act of Parliament other than this Act, or of an order or regulation made under an Act of Parliament, to a heading, subheading, tariff item or code, or portion of a heading, subheading, tariff item or code, of the former Act or to a note to a chapter of Schedule I to the former Act shall, for any purpose relating to a duty or tax under the Excise Act or the Excise Tax Act or for any purpose relating to an additional duty under section 21 of this Act, be read as a reference to that heading, subheading, tariff item, code, portion or note as it read immediately before the day on which this section comes into force.
Customs Tariff — C-54.011 143
Continuation of regulations and orders 143 If goods were accounted for under section 32 of the Customs Act before the day on which this section comes into force and were subject to the former Act, the Customs Act or any other Act of Parliament, or to any regulation or order made thereunder, those Acts, regulations or orders continue to apply to those goods after the coming into force of this section.
Customs Tariff — C-54.011 144
Bonded warehouse licences continued 144 Licences issued under section 81 of the former Act and in effect on the day on which section 91 of this Act comes into force continue to have effect under that section on and after that day.
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Security 145 Security held by the Minister of National Revenue to secure the payment of duties under subsection 81(4) of the former Act is continued as security for the purposes of subsection 91(4) of this Act on and after the day on which this section comes into force.
Customs Tariff — C-54.011 146
Certificates continued 146 Certificates issued under section 80.1 of the former Act and in effect on the day on which section 90 of this Act comes into force continue to have effect under that section on and after that day.
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Coming into force 214 This Act comes into force or is deemed to have come into force on January 1, 1998 and applies, or is deemed to have applied, to all goods referred to in this Act imported on or after that day and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.
Customs Tariff — C-54.011
http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html
Customs Tariff — C-54.011
The Canada Border Services Agency publishes a yearly departmental consolidation of the Customs Tariff .]
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Meaning of implementation date 305 In sections 306 to 320, implementation date means the day on which Parts 3 and 4 come into force.
Customs Tariff — C-54.011 306
Transitional treatment of duties on packaged spirits 306 The following rules apply to packaged spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date: (a) as of that day, the duty is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; (c) in the case of imported packaged spirits that have not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and (d) in the case of any other packaged spirits, this Act applies in respect of them as though (i) they were produced and packaged in Canada on that day by the person having possession of them immediately before that day and the person were permitted under this Act to produce and package them, and (ii) if the spirits are in the possession of a duty free shop or an accredited representative or delivered as ships’ stores in accordance with the Ships’ Stores Regulations , they had been entered into an excise warehouse and then removed from the warehouse in accordance with paragraph 147(1)(a) on that day.
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Transitional treatment of duties on bulk spirits 307 (1) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was imposed under that Act or levied under the Customs Tariff but that had not become payable before the implementation date: (a) as of that day, the duty is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; (c) in the case of imported bulk spirits that have not been released under the Customs Act , this Act, the Customs Act and the Customs Tariff apply in respect of them as though they were imported on that day; and (d) in the case of any other bulk spirits, this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day. Transitional treatment of bulk spirits imported for bottling or blending (2) The following rules apply to bulk spirits on which a duty, at a rate determined by the application of section 1 of Part I of the schedule to the Excise Act , was levied under the Customs Tariff and remitted under the Distilled Spirits for Bottling in Bond Remission Order or the Imported Spirits for Blending Remission Order before the implementation date: (a) as of that day, the duty imposed on the spirits under subsection 135(1) of the Excise Act when they were entered into a distillery is relieved; (b) as of that day, the Excise Act ceases to apply in respect of the spirits; and (c) this Act applies in respect of them as though they were produced in Canada on that day by the person having possession of them immediately before that day.