Customs Tariff — C-54.011 30
Application of MFN Tariff 30 (1) Subject to section 24 and any order made under section 31, goods that originate in a country set out in the List of Countries are entitled to the Most-Favoured-Nation Tariff rates of customs duty. “A” final rate (2) If “A” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the final rate. Staging for MFN Tariff (3) If “B”, “C”, “D” or “E” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “B” is set out, (i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and (ii) effective on January 1, 2000, to the final rate; (b) if “C” is set out, (i) effective on August 1, 1998, by one third of the difference between the initial rate and the final rate, (ii) effective on August 1, 1999, by two thirds of the difference between the initial rate and the final rate, and (iii) effective on August 1, 2000, to the final rate; (c) if “D” is set out, (i) effective on January 1, 1999, by one quarter of the difference between the initial rate and the final rate, (ii) effective on January 1, 2000, by one half of the difference between the initial rate and the final rate, (iii) effective on January 1, 2001, by three quarters of the difference between the initial rate and the final rate, and (iv) effective on January 1, 2002, to the final rate; and (d) if “E” is set out, (i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate, (ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate, (iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate, (iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate, (v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and (vi) effective on January 1, 2004, to the final rate. “F” staging for MFN Tariff (4) If “F” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. “G” staging for MFN Tariff (5) If “G” is set out in the column entitled “Most-Favoured-Nation Tariff” in the List of Tariff Provisions in relation to goods entitled to the Most-Favoured-Nation Tariff, the Most-Favoured-Nation Tariff rate of customs duty that applies to those goods is the initial rate, reduced, effective January 1, 1999, to the final rate. Rounding percentage rates (6) If a reduction under subsection (3), (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one percent, to the higher of them. Rounding of rates other than 0.5 per cent (7) If, for any goods other than motor vehicles of tariff item No. 8701.20.00, heading No. 87.02, 87.03, 87.04 or 87.05, and chassis therefor of heading No. 87.06, a reduction under any of subsections (3) to (5) or a rounding of rates under subsection (6) 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 (8) If a reduction