Customs Tariff — C-54.011 52.62
Application of CPAUT 52.62 (1) Subject to section 24, goods that are entitled to the Comprehensive and Progressive Australia Tariff are entitled to the Comprehensive and Progressive Australia Tariff rates of customs duty. “A” final rate for CPAUT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the final rate of “Free”. “F” staging for CPAUT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for CPAUT (4) If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “X8” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to three quarters of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate, (iii) effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and (iv) effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”; (b) if “X9” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to five sixths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate, (iii) effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”; (c) if “X10” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to six sevenths of the initial rate, (ii) effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate, (iii) effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate, (iv) effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate, (v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate, (vi) effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and (vii) effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”; (d) if “X11” is set out, (i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in