GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Tariff — C-54.011 21.2
Additional duty on packaged spirits 21.2 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged spirits, at the time they are imported, and paid in accordance with the Customs Act , an additional duty equal to the duty that would be imposed on them under section 122 or 123 of the Excise Act, 2001 if they had been produced and packaged in Canada. Additional duty on packaged wine (2) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on packaged wine, at the time it is imported, and paid in accordance with the Customs Act , an additional duty equal to the duty that would be imposed on it under section 135 of the Excise Act, 2001 if it had been packaged in Canada. Goods entered into warehouse or premises (3) If, immediately after being released under the Customs Act , packaged spirits or wine is entered into the excise warehouse of the excise warehouse licensee or the specified premises of the licensed user who imported the spirits or wine, the duty levied on the spirits or wine under subsection (1) or (2) shall be paid and collected under the Excise Act, 2001 . Interest and penalties shall be imposed, calculated, paid and collected under the Excise Act, 2001 as if the duty were imposed under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require. 2002, c. 22, s. 346
Customs Tariff — C-54.011 21.3
Additional duty on beer 21.3 In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on beer or malt liquor, at the time it is imported, and paid in accordance with the Customs Act , an additional duty equal to the duty that would be levied on it under section 170 of the Excise Act if it had been manufactured or produced in Canada. 2002, c. 22, s. 346
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Other duties 22 In addition to the duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on imported goods, at the time of their importation, and paid in accordance with the Customs Act , a duty comprised of any surtax or temporary duty imposed under Division 4 of this Part.
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Goods of Chapter 99 23 Goods of Chapter 99 of the List of Tariff Provisions are entitled to the rate of customs duty set out for those goods in the column entitled “Most-Favoured-Nation Tariff” or “Preferential Tariff” in that Chapter, according to the tariff treatment applicable to their country of origin.
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Conditions 24 (1) Unless otherwise provided in an order made under subsection (2) or otherwise specified in a tariff item, goods are entitled to a tariff treatment, other than the General Tariff, under this Act only if (a) proof of origin of the goods is given in accordance with the Customs Act ; and (b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions: (i) paragraph 31(1)(a), (ii) paragraph 34(1)(a), (ii.1) paragraph 36.2(1)(a), (iii) paragraph 38(1)(a), (iv) paragraph 42(1)(a), (v) subsection 45(7), (vi) section 48, (vii) subsection 49.01(8), (viii) section 49.2, (ix) subsection 49.5(8), (x) subsection 49.6(8). Exemption (2) The Governor in Council may, on the recommendation of the Minister, by order, exempt goods entitled to a tariff treatment other than the General Tariff from any condition set out in subsection (1), on such conditions as may be specified in the order. 1997, c. 36, s. 24; 2001, c. 28, s. 35; 2009, c. 16, s. 39; 2010, c. 4, s. 33; 2011, c. 24, s. 115; 2014, c. 14, s. 41 2020, c. 1, s. 187 2023, c. 26, s. 230
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Most favourable tariff 25 If, under this Act, goods are entitled to both the Most-Favoured-Nation Tariff and another Tariff and the amount of customs duty imposed under the Most-Favoured-Nation Tariff is lower than the amount imposed under the other Tariff, the rate of customs duty under the Most-Favoured-Nation Tariff applies to those goods in lieu of the rate under the other Tariff.
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Goods in transit 26 An order made under paragraph 31(1)(b), 34(1)(b), 38(1)(b) or 42(1)(b) may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time.
Customs Tariff — C-54.011 27
Abbreviations 27 The following abbreviations, as defined below, apply in the schedule. AUT refers to the Australia Tariff. ( TAU ) CCCT refers to the Commonwealth Caribbean Countries Tariff. ( TPAC ) CEUT refers to the Canada–European Union Tariff. ( TCUE ) CIAT refers to the Canada–Israel Agreement Tariff. ( TACI ) COLT refers to the Colombia Tariff. ( TCOL ) CPAUT refers to the Comprehensive and Progressive Australia Tariff. ( TAUGP ) CPBNT refers to the Comprehensive and Progressive Brunei Tariff. ( TBNGP ) CPCLT refers to the Comprehensive and Progressive Chile Tariff. ( TCLGP ) CPJPT refers to the Comprehensive and Progressive Japan Tariff. ( TJPGP ) CPMXT refers to the Comprehensive and Progressive Mexico Tariff. ( TMXGP ) CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. ( TMYGP ) CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. ( TNZGP ) CPPET refers to the Comprehensive and Progressive Peru Tariff. ( TPEGP ) CPSGT refers to the Comprehensive and Progressive Singapore Tariff. ( TSGGP ) CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. ( TPTGP ) CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. ( TVNGP ) CRT refers to the Costa Rica Tariff. ( TCR ) CT refers to the Chile Tariff. ( TC ) GPT refers to the General Preferential Tariff. ( TPG ) GPTP refers to the General Preferential Tariff Plus. ( TPGP ) HNT refers to the Honduras Tariff. ( THN ) IT refers to the Iceland Tariff. ( TI ) JT refers to the Jordan Tariff. ( TJ ) KRT refers to the Korea Tariff. ( TKR ) LDCT refers to the Least Developed Country Tariff. ( TPMD ) MFN refers to the Most-Favoured-Nation Tariff. ( NPF ) MXT refers to the Mexico Tariff. ( TMX ) NT refers to the Norway Tariff. ( TN ) NZT refers to the New Zealand Tariff. ( TNZ ) PAT refers to the Panama Tariff. ( TPA ) PT refers to the Peru Tariff. ( TP ) SLT refers to the Switzerland–Liechtenstein Tariff. ( TSL ) UAT refers to the Ukraine Tariff. ( TUA ) UKT refers to the United Kingdom Tariff. ( TUK ) UST refers to the United States Tariff. ( TÉU ) 1997, c. 36, s. 27; 2001, c. 28, s. 36; 2009, c. 6, s. 32, c. 16, ss. 40, 56; 2010, c. 4, s. 34; 2011, c. 24, s. 116; 2012, c. 18, ss. 35, 44, c. 26, ss. 41, 61 to 63; 2014, c. 14, s. 42, c. 28, s. 46; 2017, c. 6, s. 96, c. 8, s. 35; 2018, c. 23, s. 42 2020, c. 1, s. 188 2021, c. 1, s. 36 2023, c. 26, s. 231
Customs Tariff — C-54.011
AUT refers to the Australia Tariff. ( TAU )
Customs Tariff — C-54.011
CCCT refers to the Commonwealth Caribbean Countries Tariff. ( TPAC )
Customs Tariff — C-54.011
CEUT refers to the Canada–European Union Tariff. ( TCUE )
Customs Tariff — C-54.011
CIAT refers to the Canada–Israel Agreement Tariff. ( TACI )
Customs Tariff — C-54.011
COLT refers to the Colombia Tariff. ( TCOL )
Customs Tariff — C-54.011
CPAUT refers to the Comprehensive and Progressive Australia Tariff. ( TAUGP )
Customs Tariff — C-54.011
CPBNT refers to the Comprehensive and Progressive Brunei Tariff. ( TBNGP )
Customs Tariff — C-54.011
CPCLT refers to the Comprehensive and Progressive Chile Tariff. ( TCLGP )
Customs Tariff — C-54.011
CPJPT refers to the Comprehensive and Progressive Japan Tariff. ( TJPGP )
Customs Tariff — C-54.011
CPMXT refers to the Comprehensive and Progressive Mexico Tariff. ( TMXGP )
Customs Tariff — C-54.011
CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. ( TMYGP )
Customs Tariff — C-54.011
CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. ( TNZGP )
Customs Tariff — C-54.011
CPPET refers to the Comprehensive and Progressive Peru Tariff. ( TPEGP )
Customs Tariff — C-54.011
CPSGT refers to the Comprehensive and Progressive Singapore Tariff. ( TSGGP )
Customs Tariff — C-54.011
CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. ( TPTGP )
Customs Tariff — C-54.011
CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. ( TVNGP )
Customs Tariff — C-54.011
CRT refers to the Costa Rica Tariff. ( TCR )
Customs Tariff — C-54.011
GPT refers to the General Preferential Tariff. ( TPG )
Customs Tariff — C-54.011
GPTP refers to the General Preferential Tariff Plus. ( TPGP )
Customs Tariff — C-54.011
HNT refers to the Honduras Tariff. ( THN )
Customs Tariff — C-54.011
LDCT refers to the Least Developed Country Tariff. ( TPMD )
Customs Tariff — C-54.011
MFN refers to the Most-Favoured-Nation Tariff. ( NPF )
Customs Tariff — C-54.011
MXT refers to the Mexico Tariff. ( TMX )
Customs Tariff — C-54.011
NZT refers to the New Zealand Tariff. ( TNZ )
Customs Tariff — C-54.011
PAT refers to the Panama Tariff. ( TPA )
Customs Tariff — C-54.011
SLT refers to the Switzerland–Liechtenstein Tariff. ( TSL )
Customs Tariff — C-54.011
UAT refers to the Ukraine Tariff. ( TUA )
Customs Tariff — C-54.011
UKT refers to the United Kingdom Tariff. ( TUK )
Customs Tariff — C-54.011
UST refers to the United States Tariff. ( TÉU )
Customs Tariff — C-54.011 28
If rate not specified 28 The symbol “N/A”, if it is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions, or in the column entitled “Preferential Tariff” in that List in combination with an abbreviation designating a preferential tariff treatment of a tariff item, indicates that that tariff treatment does not apply to that tariff item.
Customs Tariff — C-54.011 29
Application of General Tariff 29 (1) A General Tariff rate of customs duty of 35% applies to (a) goods that originate in a country that is not set out in the List of Countries; (b) goods that originate in a country set out in the List of Countries and that fail to meet the conditions for entitlement to any other tariff treatments provided for under this Act; and (c) goods to which the General Tariff applies under paragraph 31(1)(b) or any regulation or order made under this Act. Exception (2) Notwithstanding subsection (1), goods referred to in that subsection are subject to the Most-Favoured-Nation Tariff rate of customs duty in respect of those goods if (a) that rate is, or is equivalent to, more than 35%; or (b) a Note or Supplementary Note to a Chapter of the List of Tariff Provisions or a tariff item so provides.
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 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 (8) If a reduction under subsection (3), (4) or (5) 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. Rounding specific rates (9) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate (a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded (i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them, (ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and (iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or (b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subparagraphs (a)(i) to (iii), except that the references to the final rate in subparagraphs (a)(i) and (ii) shall be read as references to the initial rate.
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Extension or withdrawal of entitlement 31 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to (a) extend entitlement to the Most-Favoured-Nation Tariff to any goods that originate in a country to which the General Tariff applies; (b) withdraw entitlement to the Most-Favoured-Nation Tariff from any goods that originate in a country that is entitled to that Tariff and make those goods subject to the General Tariff; and (c) indicate, to the extent required, the tariff treatment of the country to which the order applies. Contents of order (2) An order made under subsection (1) must (a) specify the date on which the order becomes effective; (b) if the order partially extends entitlement to the Most-Favoured-Nation Tariff, indicate the goods to which entitlement to that Tariff is extended; and (c) if the order partially withdraws entitlement to the Most-Favoured-Nation Tariff, indicate the goods that are made subject to the General Tariff. 1997, c. 36, s. 31; 2011, c. 24, s. 117
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Approval by Parliament 32 (1) An order made under paragraph 31(1)(b) the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after the day on which it becomes effective or, if Parliament is not then sitting, the fifteenth day thereafter that Parliament is sitting unless, not later than that day, the order is approved by a resolution adopted by both Houses of Parliament. Meaning of sitting day (2) For the purposes of subsection (1), a day on which either House of Parliament sits is deemed to be a sitting day. Rates restored (3) If an order referred to in subsection (1) ceases to have effect under that subsection, entitlement to the Most-Favoured-Nation Tariff withdrawn by the order shall be restored.
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Application of GPT 33 (1) Subject to sections 24 and 35 and any order made under section 34, goods that originate in a country set out in the List of Countries as a beneficiary of the General Preferential Tariff are entitled to the General Preferential 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 “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the final rate. “F” staging for GPT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. “J” staging for GPT (4) If “J” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPT” in relation to goods entitled to the General Preferential Tariff, the General Preferential Tariff rate of customs duty that applies to those goods is the initial rate, reduced by one percentage point on January 1 of each year after 1998, until the difference between the reduced rate and the final rate is less than one percentage point, at which time the final rate applies. Rounding amounts (5) 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 less than two per cent (6) If a reduction under subsection (3) or (4) in respect of goods other than motor vehicles of tariff item No. 8703.21.10 or 8705.20.00 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.
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Extension and withdrawal of entitlement 34 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to (a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country; (b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and (c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List. Content of order (2) An order made under subsection (1) (a) must specify the date on which the order becomes effective; (b) must, if the order partially extends entitlement to the General Preferential Tariff, indicate the goods to which entitlement to that Tariff is extended; (c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and (d) must, if the order wholly or partially withdraws entitlement to the General Preferential Tariff, indicate the goods to which the Most-Favoured-Nation Tariff applies as a consequence. 1997, c. 36, s. 34; 2011, c. 24, s. 118
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Application of tariff rate quota 35 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff for a period specified in the order. Tariff treatment if tariff rate quota exceeded (2) Goods imported in excess of a tariff rate quota applied by an order made under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff.
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Expiry date 36 Sections 33 to 35 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council. 1997, c. 36, s. 36; 2004, c. 13, s. 1; 2013, c. 33, s. 62 2023, c. 26, s. 232
Customs Tariff — C-54.011 36.1
Application of GPTP 36.1 (1) Subject to sections 24 and 36.3 and any order made under section 36.2, goods that originate in a country set out in the List of Countries as a beneficiary of the General Preferential Tariff Plus are entitled to the General Preferential Tariff Plus 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 “GPTP” in relation to goods entitled to the General Preferential Tariff Plus, the General Preferential Tariff Plus rate of customs duty that applies to those goods is the final rate. “F” staging for GPTP (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “GPTP” in relation to goods entitled to the General Preferential Tariff Plus, the General Preferential Tariff Plus rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. 2023, c. 26, s. 232
Customs Tariff — C-54.011 36.2
Extension or withdrawal of entitlement 36.2 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to (a) extend entitlement to the General Preferential Tariff Plus to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country conforms to international norms relating to sustainable development and labour and human rights; (b) withdraw entitlement to the General Preferential Tariff Plus from any goods that originate in a country that is a beneficiary of that Tariff; and (c) reduce a rate of customs duty set out following the abbreviation “GPTP” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List. Contents of order (2) An order made under subsection (1) (a) must specify the date on which the order becomes effective; (b) must, if the order partially extends entitlement to the General Preferential Tariff Plus, indicate the goods to which that Tariff is extended; (c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and (d) must, if the order wholly or partially withdraws entitlement to the General Preferential Tariff Plus, indicate the goods to which the General Preferential Tariff applies as a consequence. 2023, c. 26, s. 232
Customs Tariff — C-54.011 36.3
Application of tariff rate quota 36.3 (1) The Governor in Council may, on the recommendation of the Minister, by order, apply a tariff rate quota in respect of goods imported from one or more countries entitled to the General Preferential Tariff Plus for a period specified in the order. Tariff treatment if tariff rate quota exceeded (2) Goods imported in excess of a tariff rate quota applied under an order under subsection (1) are subject to the tariff treatment that would be applicable to those goods if they were not entitled to the General Preferential Tariff Plus. 2023, c. 26, s. 232
Customs Tariff — C-54.011 36.4
Expiry date 36.4 Sections 36.1 to 36.3 cease to have effect on December 31, 2034 or on any earlier date that may be fixed by order of the Governor in Council. 2023, c. 26, s. 232
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Application of LDCT 37 (1) Subject to sections 24 and 39 and any order made under section 38, goods that originate in a country set out in the List of Countries as a beneficiary of the Least Developed Country Tariff are entitled to the Least Developed Country 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 “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the final rate. “F” staging for LDCT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “LDCT” in relation to goods entitled to the Least Developed Country Tariff, the Least Developed Country Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
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Extension or withdrawal of entitlement 38 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to (a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country; (b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and (c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List. Contents of order (2) An order made under subsection (1) (a) must specify the date on which the order becomes effective; (b) must, if the order partially extends entitlement to the Least Developed Country Tariff, indicate the goods to which that Tariff is extended; (c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and (d) must, if the order wholly or partially withdraws entitlement to the Least Developed Country Tariff, indicate the goods to which the General Preferential Tariff applies as a consequence. 1997, c. 36, s. 38; 2011, c. 24, s. 119