GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Tariff — C-54.011 77.5
Notice in Canada Gazette 77.5 If an order made under (a) subsection 77.1(2) remains in effect by reason of subsection 77.2(2), or (b) subsection 77.1(2), 77.3(1) or 77.6(2) ceases to have effect by reason of a resolution of both Houses of Parliament, the Minister shall cause a notice to that effect to be published in the Canada Gazette . 2002, c. 19, s. 7
Customs Tariff — C-54.011 77.6
Definitions 77.6 (1) The following definitions apply in this section. action means (a) any action, including a provisional action, taken (i) by the People’s Republic of China to prevent or remedy market disruption in a WTO Member other than Canada, or (ii) by a WTO Member other than Canada to withdraw concessions under the World Trade Organization Agreement or otherwise to limit imports to prevent or remedy market disruption in that Member caused or threatened by the importation of goods originating in the People’s Republic of China; or (b) any combination of actions referred to in paragraph (a). ( mesure ) WTO Member means a Member of the World Trade Organization established by Article I of the Agreement Establishing the World Trade Organization, signed at Marrakesh on April 15, 1994. ( membre de l’OMC ) Surtax — trade diversion (2) If at any time it appears to the satisfaction of the Governor in Council, on the basis of an inquiry made by the Canadian International Trade Tribunal under section 30.21 or 30.23 of the Canadian International Trade Tribunal Act , that an action causes or threatens to cause a significant diversion of trade into the domestic market in Canada, the Governor in Council may, on the recommendation of the Minister, by order, make any goods originating in the People’s Republic of China, when imported into Canada or a region or part of Canada specified in the order during the period that the order is in effect, subject to a surtax (a) at a rate specified in the order; or (b) at a rate specified in the order that varies from time to time as the quantity of those goods imported into Canada or that region or part of Canada during a period specified in the order equals or exceeds quantities specified in the order. Maximum rate (3) The rate specified under subsection (2) may not exceed the rate that in the opinion of the Governor in Council is sufficient to prevent or remedy diversion of trade into the domestic market in Canada. Amendment or repeal (4) An order made under subsection (2) may be amended or repealed at any time by the Governor in Council on the recommendation of the Minister unless, before that time, a resolution directing that the order cease to have effect has been adopted by both Houses of Parliament under section 77.4. 2002, c. 19, s. 7
Customs Tariff — C-54.011 (a)
action means (a) any action, including a provisional action, taken (i) by the People’s Republic of China to prevent or remedy market disruption in a WTO Member other than Canada, or (ii) by a WTO Member other than Canada to withdraw concessions under the World Trade Organization Agreement or otherwise to limit imports to prevent or remedy market disruption in that Member caused or threatened by the importation of goods originating in the People’s Republic of China; or (b) any combination of actions referred to in paragraph (a). ( mesure )
Customs Tariff — C-54.011
WTO Member means a Member of the World Trade Organization established by Article I of the Agreement Establishing the World Trade Organization, signed at Marrakesh on April 15, 1994. ( membre de l’OMC )
Customs Tariff — C-54.011 77.7
Regulations 77.7 The Governor in Council may make regulations for carrying out the purposes of sections 77.1 to 77.6 and may, by order, suspend a surtax or rate in whole or in part from application to any goods or any class of goods. 2002, c. 19, s. 7
Customs Tariff — C-54.011 77.8
Decision of Governor in Council final 77.8 The decision of the Governor in Council is final on any question that may arise regarding the application of the surtax or rate imposed under sections 77.1 to 77.6. 2002, c. 19, s. 7
Customs Tariff — C-54.011 77.9
Expiry date 77.9 Sections 77.1 to 77.8 cease to have effect on December 11, 2013. 2002, c. 19, s. 7
Customs Tariff — C-54.011 78
Surtax 78 (1) If at any time it appears to the satisfaction of the Governor in Council, on a report of the Minister, that Canada’s external financial position and its balance of payments are such as to require special measures respecting Canadian imports, the Governor in Council may, by order, subject goods that originate in a country or that are entitled to any tariff treatment under regulations made under section 16, or any class of such goods, to a surtax that is in addition to the duties imposed under this Act. Amount of surtax (2) A surtax referred to in subsection (1) may differ in amount for different goods or classes of goods. Order ceases to have effect unless approved by Parliament (3) An order the period of which is longer than 180 days ceases to have effect on the one hundred and eightieth day after it is made if Parliament is then sitting or, if Parliament is not then sitting, at the end of the fifteenth sitting day of the next sitting of Parliament, unless before that day the order is approved by a resolution adopted by both Houses of Parliament. Meaning of sitting day (4) For the purposes of subsection (3), a day on which either House of Parliament sits is deemed to be a sitting day.
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Goods in transit 79 An order made under any of the following provisions 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: (a) subsection 53(2); (b) subsection 55(1); (c) section 60; (d) subsection 63(1); (e) [Repealed, 2020, c. 1, s. 197] (f) [Repealed, 2020, c. 1, s. 197] (g) subsection 71.01(1); (h) subsection 71.1(2); (i) subsection 71.41(1); (j) subsection 71.5(1); (k) subsection 71.6(1); (l) subsection 72(2); (m) subsection 73(1); (n) subsection 74(1); (o) subsection 74(2). (p) [Repealed, 2024, c. 3, s. 37] 1997, c. 36, s. 79; 2001, c. 28, s. 40; 2009, c. 16, ss. 47, 56; 2010, c. 4, s. 40; 2011, c. 24, s. 129; 2012, c. 18, ss. 38, 44, c. 26, ss. 47, 61 to 63; 2014, c. 14, s. 45, c. 28, s. 52; 2017, c. 8, s. 38 2020, c. 1, s. 197 2024, c. 3, s. 37
Customs Tariff — C-54.011 80
Definitions 80 The definitions in this section apply in this Part. customs duties , other than for the purposes of sections 95, 96, 98.1 and 98.2, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2. ( droits de douane ) duties , other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax. ( droits ) excise taxes means the taxes imposed under the Excise Tax Act other than the goods and services tax. ( taxes d’accise ) goods and services tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe sur les produits et services ) process , in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods. ( transformation ) 1997, c. 36, s. 80; 2001, c. 28, s. 41; 2002, c. 19, ss. 8, 19, c. 22, s. 347; 2011, c. 24, s. 130; 2017, c. 6, s. 98 2021, c. 1, s. 38
Customs Tariff — C-54.011
customs duties , other than for the purposes of sections 95, 96, 98.1 and 98.2, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2. ( droits de douane )
Customs Tariff — C-54.011
duties , other than for the purposes of section 106, means duties or taxes levied or imposed on imported goods under Part 2, the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs, but for the purposes of sections 89 and 113 does not include the goods and services tax. ( droits )
Customs Tariff — C-54.011
excise taxes means the taxes imposed under the Excise Tax Act other than the goods and services tax. ( taxes d’accise )
Customs Tariff — C-54.011
goods and services tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe sur les produits et services )
Customs Tariff — C-54.011
process , in respect of goods, includes the adjustment, alteration, assembly, manufacture, modification, production or repair of the goods. ( transformation )
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Part binds Her Majesty 81 This Part is binding on Her Majesty in right of Canada or of a province.
Customs Tariff — C-54.011 82
Amendment of List of Tariff Provisions and the “F” Staging List 82 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the “F” Staging List in respect of goods used in the production of other goods or the provision of services, subject to any conditions and for any period that may be set out in the order. Repeal or amendment (2) At any time before the expiration of an order made under subsection (1), the Governor in Council may, on the recommendation of the Minister, by subsequent order, repeal or amend the order subject to any conditions and for any period that may be set out in the subsequent order. Maximum rate (3) A rate specified in an order made under subsection (1) or (2) may not exceed the rate of customs duty that would have been set out in the List of Tariff Provisions or in the “F” Staging List in respect of those goods if no order were made under this section. Retroactivity (4) An order made under subsection (1) or (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this section comes into force. Exception (5) An order made under subsection (2) that increases a rate of customs duty may not have effect in respect of a period before the date the order is published in the Canada Gazette . Regulations (6) The Governor in Council may, on the recommendation of the Minister, make regulations for carrying out the purposes of this section.
Customs Tariff — C-54.011 83
Goods of heading No. 98.04 83 In the case of goods that are imported by a traveller, that are reported in accordance with regulations made under paragraph 133(f) prescribing conditions for the classification of goods under heading No. 98.04 and that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the maximum value specified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00, would be classified under one of those tariff items, (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages, vaping products and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the Excise Act, 2001 , be reduced by the quantity of alcoholic beverages, vaping products and tobacco and up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be; (b) in the case of goods that would have been classified under tariff item No. 9804.30.00, (i) the value for duty of the goods shall be reduced by an amount equal to the maximum value specified under tariff item No. 9804.10.00 or 9804.20.00, as the case may be, and (ii) the first $300 of the value for duty shall be assessed duties under tariff item No. 9804.30.00; and (c) the goods shall be classified under tariff items in any of Chapters 1 to 97 and heading No. 98.26, as the case may be. 1997, c. 36, s. 83; 2001, c. 16, s. 4; 2002, c. 22, s. 348 2022, c. 10, s. 94
Customs Tariff — C-54.011 84
Goods of tariff item No. 9805.00.00 84 Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.
Customs Tariff — C-54.011 85
Goods of tariff item No. 9816.00.00 85 Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9816.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.
Customs Tariff — C-54.011 86
Regulations 86 The Governor in Council may, on the recommendation of the Minister, make regulations respecting the conditions under which, or circumstances in which, sections 83 to 85 apply.
Customs Tariff — C-54.011 87
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. Goods of tariff item No. 9971.00.00 (3) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Korea Tariff is the value of the repairs or alterations made to those goods in Korea. Limitation (4) Subsection (3) ceases to have effect on the day before the day that is 10 years after the day on which this subsection comes into force. Goods of tariff item No. 9971.00.00 — EU (5) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Canada–European Union Tariff is the value of the repairs or alterations made to those goods in an EU country or other CETA beneficiary. Limitation (6) Subsection (5) ceases to have effect on January 1 of the seventh year after the year in which this subsection comes into force. Goods of tariff item No. 9971.00.00 — CPTPP country (7) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to a CPTPP tariff is the value of the repairs or alterations made to those goods in a CPTPP country. Goods of tariff item No. 9971.00.00 – U.K. (8) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the United Kingdom Tariff is the value of the repairs or alterations made to those goods in a CUKTCA beneficiary. Limitation (9) Subsection (8) ceases to have effect on January 1, 2024. 1997, c. 36, s. 87; 2009, c. 6, s. 35; 2014, c. 28, s. 53; 2017, c. 6, s. 99; 2018, c. 23, s. 45 2021, c. 1, s. 39
Customs Tariff — C-54.011 88
Goods of tariff item No. 9937.00.00 88 A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item No. 9937.00.00 shall submit an application to the Minister of Public Safety and Emergency Preparedness supported by evidence that the group satisfies the criteria set out in that tariff item. 1997, c. 36, s. 88; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 89
Relief 89 (1) Subject to subsection (2), sections 95, 98.1 and 98.2 and any regulations made under section 99, if an application for relief is made within the prescribed time, in accordance with subsection (4), by a person of a prescribed class, relief may be granted from the payment of duties that would but for this section be payable in respect of imported goods that are (a) released and subsequently exported in the same condition in which they were imported; (b) released, processed in Canada and subsequently exported; (c) released and directly consumed or expended in the processing in Canada of goods that are subsequently exported; (d) released, if the same quantity of domestic or imported goods of the same class is processed in Canada and subsequently exported; or (e) released, if the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of goods that are subsequently exported. Exception (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act may not be granted under subsection (1) on tobacco products, vaping products or designated goods. Deemed exportation (3) For the purposes of subsection (1), goods are deemed to have been exported if they are (a) designated as ships’ stores by regulations made under paragraph 99(g) and supplied for use on board a conveyance of a class prescribed under that paragraph; (b) used for the equipment, repair or reconstruction of ships or aircraft of a class prescribed under paragraph 99(d); (c) delivered to a telegraph cable ship of a class prescribed under paragraph 99(d); (d) supplied for exportation to a department or agency of, or a corporation owned, controlled or operated by, the Government of Canada or the government of a province, that is designated by the Minister of Public Safety and Emergency Preparedness; (e) placed in a bonded warehouse or duty free shop for exportation, or placed in a bonded warehouse for use in accordance with paragraph (a) or (c); (f) transferred from a person who has been issued a certificate under section 90 to another person who has been issued such a certificate; or (g) used or destined for use in any other prescribed manner. Application (4) An application for relief under subsection (1) must be in a form and contain information satisfactory to the Minister of Public Safety and Emergency Preparedness. 1997, c. 36, s. 89; 2002, c. 22, s. 349; 2005, c. 38, ss. 142, 145; 2017, c. 6, s. 100 2021, c. 1, s. 40 2022, c. 10, s. 95
Customs Tariff — C-54.011 90
Certificate 90 (1) Subject to regulations made under paragraph 99(e), the Minister of Public Safety and Emergency Preparedness may issue a numbered certificate to a person of a prescribed class referred to in section 89. Amendment, suspension, etc., of certificate (2) The Minister of Public Safety and Emergency Preparedness may, subject to regulations made under paragraph 99(e), amend, suspend, renew, cancel or reinstate a certificate issued under subsection (1). Release of goods (3) Goods in respect of which relief is granted under section 89 may be released without payment of the duties relieved under that section if the number of the certificate issued under subsection (1) is disclosed when the goods are accounted for under section 32 of the Customs Act and the certificate is in force at that time. 1997, c. 36, s. 90; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 91
Minister may issue licence for operation of bonded warehouse 91 (1) If the Minister of Public Safety and Emergency Preparedness considers it advisable, that Minister may issue a licence for the operation of any place as a bonded warehouse to a person who meets the qualifications prescribed by regulations made under subparagraph 99(f)(i) and any requirements or conditions set out in this Act, the Customs Act and the regulations under both Acts respecting the operation of that place. Licence restriction (2) Subject to regulations made under paragraph 99(f), the Minister of Public Safety and Emergency Preparedness may impose in a licence issued under subsection (1) any restriction as to the classes of goods that may be received, or the circumstances under which goods may be received, in the bonded warehouse. Amendment of licence (3) The Minister of Public Safety and Emergency Preparedness may, subject to regulations made under paragraph 99(f), amend, suspend, renew, cancel or reinstate a licence issued under subsection (1). Security (4) A person to whom a licence is issued under subsection (1) shall, at the request of the Minister of Public Safety and Emergency Preparedness, provide security, of a type and in accordance with the conditions that may be prescribed, in an amount satisfactory to that Minister. 1997, c. 36, s. 91; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 92
Duties not payable in respect of goods in bonded warehouse 92 (1) Subject to section 31 of the Customs Act and to any regulations made under paragraph 99(f) or section 100, if a bonded warehouse licence has been issued under section 91, duties imposed on goods that are delivered to the bonded warehouse are not payable until the goods are removed from the bonded warehouse. Relief on goods removed from bonded warehouse (2) Relief shall be granted from the payment of duties that, but for this section, would be payable in respect of goods removed from a bonded warehouse that are (a) subject to section 95, exported directly from the bonded warehouse; or (b) designated as ships’ stores by regulations made under paragraph 99(g), supplied for use on board a conveyance of a class prescribed by regulations under that paragraph and exported. Exception (3) This section does not apply to any duty imposed under the Excise Act, 2001 in respect of manufactured tobacco that is manufactured in Canada and imported manufactured tobacco that is stamped in accordance with that Act. 1997, c. 36, s. 92; 2001, c. 16, s. 5; 2002, c. 22, s. 350; 2008, c. 28, s. 71
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Submission of evidence 93 If relief has been granted under section 89 or 92, the Minister of Public Safety and Emergency Preparedness may require the submission of evidence satisfactory to that Minister for the purpose of administering section 95. 1997, c. 36, s. 93; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 94
Definition of customs duties 94 (1) In sections 95, 96, 98.1 and 98.2, customs duties means customs duties imposed under Part 2, other than (a) additional customs duties levied under sections 21.1 to 21.3; or (b) surtaxes or temporary duties imposed under Division 4 of that Part. (c) [Repealed, 2011, c. 24, s. 131] For greater certainty (2) For greater certainty, in sections 95, 96, 98.1 and 98.2, customs duties does not include any duties or taxes levied or imposed on imported goods under the Excise Tax Act , the Special Import Measures Act , the Excise Act, 2001 or the Select Luxury Items Tax Act . 1997, c. 36, s. 94; 2001, c. 28, s. 42; 2002, c. 19, ss. 9, 21, c. 22, s. 351; 2011, c. 24, s. 131; 2017, c. 6, s. 101 2021, c. 1, s. 41 2022, c. 10, s. 161
Customs Tariff — C-54.011 95
ernment of Canada and the government of the United States or of Mexico, or with a project in Canada undertaken by the government of the United States or of Mexico and destined to become the property of the government of the United States or of Mexico; and (g) such other imported goods or any imported goods used as materials, or any class of such goods, as may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the government of the United States or of Mexico relating to the application of this subsection. Definitions of identical or similar goods and used (7) In this section, identical or similar goods and used have the same meanings as in paragraph 7 of Article 2.5 of the Canada–United States–Mexico Agreement. Definition of materials (8) In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients. 1997, c. 36, s. 95; 2005, c. 38, ss. 142, 145 2020, c. 1, s. 198
Customs Tariff — C-54.011 96
Maximum drawback 96 Subject to subsection 95(6), a drawback, granted under section 113, of customs duties paid in respect of imported goods that are or were exported to the United States or Mexico, may not exceed the lesser of (a) the amount of customs duties paid or owed in respect of the imported goods at the time of importation, and (b) the amount of customs duties paid to the country that is a party to the Canada–United States–Mexico Agreement to which the imported goods were subsequently exported. 1997, c. 36, s. 96 2020, c. 1, s. 199