GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Customs Tariff — C-54.011
initial rate means the rate of customs duty that applies before any reductions are made under this Act. ( taux initial )
Customs Tariff — C-54.011
Israel or another CIFTA beneficiary has the meaning assigned by regulation. ( Israël ou autre bénéficiaire de l’ALÉCI )
Customs Tariff — C-54.011
Jordan means the land territory, the air space and the internal waters and territorial sea over which the Hashemite Kingdom of Jordan exercises sovereignty. ( Jordanie )
Customs Tariff — C-54.011
Korea means the land, maritime areas and air space under the sovereignty of the Republic of Korea, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas, over which the Republic of Korea may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law. ( Corée )
Customs Tariff — C-54.011
Liechtenstein means the land territory and air space of Liechtenstein. ( Liechtenstein )
Customs Tariff — C-54.011
List of Countries means the List of Countries and Applicable Tariff Treatments set out in the schedule. ( tableau des traitements tarifaires )
Customs Tariff — C-54.011
List of Tariff Provisions means the List of Tariff Provisions set out in the schedule. ( liste des dispositions tarifaires )
Customs Tariff — C-54.011
Mexico has the meaning assigned by paragraph (b) of the definition territory in Section C of Chapter 1 of the Canada–United States–Mexico Agreement. ( Mexique )
Customs Tariff — C-54.011
Minister means the Minister of Finance. ( ministre )
Customs Tariff — C-54.011
NAFTA country [Repealed, 2020, c. 1, s. 183]
Customs Tariff — C-54.011
North American Free Trade Agreement [Repealed, 2020, c. 1, s. 183]
Customs Tariff — C-54.011 (a)
Norway means (a) the land territory, air space, internal waters and territorial sea of Norway; and (b) the exclusive economic zone and continental shelf of Norway. ( Norvège )
Customs Tariff — C-54.011
Panama means the land, maritime areas, and air space under the sovereignty of the Republic of Panama and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. ( Panama )
Customs Tariff — C-54.011
Peru means the mainland territory, the islands, the maritime zones and the air space above them, over which the Republic of Peru exercises sovereignty, or sovereign rights and jurisdiction, in accordance with its domestic law and international law. ( Pérou )
Customs Tariff — C-54.011 (a)
prescribed means (a) in respect of a form, the information to be provided on or with a form, or the manner of filing a form, prescribed by the Minister of Public Safety and Emergency Preparedness; and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement )
Customs Tariff — C-54.011
regulation means a regulation made under this Act. ( règlement )
Customs Tariff — C-54.011
serious injury means, in relation to domestic producers of like or directly competitive goods, a significant overall impairment in the position of the domestic producers. ( dommage grave )
Customs Tariff — C-54.011
specific rate means a rate expressed in dollars or cents per unit of measure. ( taux spécifique )
Customs Tariff — C-54.011
specified rate means the rate of interest, expressed as a percentage per year, equal to six per cent per year plus the prescribed rate. ( taux déterminé )
Customs Tariff — C-54.011
subheading , in respect of goods, means a description in the List of Tariff Provisions accompanied by a six-digit number and includes all tariff items the first six digits of which correspond to that number. ( sous-position )
Customs Tariff — C-54.011
Switzerland means the land territory and air space of Switzerland. ( Suisse )
Customs Tariff — C-54.011
tariff item means a description of goods in the List of Tariff Provisions and the rates of customs duty and the accompanying eight-digit number in that List and, if applicable, in the “F” Staging List. ( numéro tarifaire )
Customs Tariff — C-54.011
tariff rate quota means a limitation on the quantity of goods that are entitled to a specified tariff treatment that may be imported in a specified period. ( contingent tarifaire )
Customs Tariff — C-54.011
threat of serious injury means serious injury that, on the basis of facts, and not merely of allegation, conjecture or remote possibility, is clearly imminent. ( menace de dommage grave )
Customs Tariff — C-54.011 (a)
Ukraine means (a) the land territory, air space, internal waters and territorial sea of Ukraine; (b) the exclusive economic zone of Ukraine; and (c) the continental shelf of Ukraine. ( Ukraine )
Customs Tariff — C-54.011 (a)
United States means (a) the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico; (b) the foreign trade zones located in the United States and Puerto Rico; and (c) any areas beyond the territorial sea of the United States within which the United States may exercise rights in respect of the seabed and subsoil and the natural resources thereof, in accordance with its domestic laws and international law. ( États-Unis )
Customs Tariff — C-54.011
World Trade Organization Agreement has the same meaning as Agreement in subsection 2(1) of the World Trade Organization Agreement Implementation Act . ( Accord sur l’Organisation mondiale du commerce )
Customs Tariff — C-54.011 3
Elements of the List of Tariff Provisions 3 The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.
Customs Tariff — C-54.011 4
Words and expressions in Act 4 Unless otherwise provided, words and expressions used in this Act and defined in subsection 2(1) of the Customs Act have the same meaning as in that subsection.
Customs Tariff — C-54.011 5
Goods imported from certain countries 5 For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country: Chile Colombia Costa Rica Iceland Jordan Korea Liechtenstein Mexico Norway Panama Peru Switzerland United States 1997, c. 36, s. 5; 2001, c. 28, s. 32; 2009, c. 6, s. 31, c. 16, ss. 37, 56; 2010, c. 4, s. 31; 2011, c. 24, s. 111; 2012, c. 18, s. 33, c. 26, ss. 39, 62; 2014, c. 28, s. 44 2020, c. 1, s. 184
Customs Tariff — C-54.011 6
Percentage rates 6 For the purposes of this Act, if a rate of customs duty is expressed as a percentage or includes a percentage, the customs duties imposed shall be calculated in accordance with section 44 of the Customs Act .
Customs Tariff — C-54.011 7
Weight of goods 7 For the purposes of this Act, if a rate of customs duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.
Customs Tariff — C-54.011 8
Restriction of Canadian waters 8 For greater certainty, a regulation made under subsection 2(2) of the Customs Act applies so as to temporarily restrict, for the purposes of this Act, the extent of Canadian waters, including the inland waters.
Customs Tariff — C-54.011 9
Delegation of powers 9 The Minister of Public Safety and Emergency Preparedness may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of that Minister under this Act. 1997, c. 36, s. 9; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 10
Classification of goods in the List of Tariff Provisions 10 (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Classification of “within access commitment” goods (2) Goods shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit.
Customs Tariff — C-54.011 11
Interpretation 11 In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.
Customs Tariff — C-54.011 12
Administration and enforcement 12 The provisions of the Customs Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act and the regulations, and for the purposes thereof, a contravention of this Act or the regulations or a failure to comply with a condition to which relief or a remission, drawback or refund under Part 3 is subject or to which classification under a tariff item is subject is deemed to be a contravention of the Customs Act .
Customs Tariff — C-54.011 13
Amendment — List of Tariff Provisions 13 The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods. 1997, c. 36, s. 13; 2011, c. 24, s. 112
Customs Tariff — C-54.011 14
Amendment of List of Tariff Provisions 14 (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule, other than tariff item No. 9898.00.00 or 9899.00.00, to give effect to (a) an amendment to the Harmonized Commodity Description and Coding System or to any advice on the interpretation of that System approved by the Customs Co-operation Council (also known as the World Customs Organization); (b) a modification to an agreement or arrangement relating to international trade to which the Government of Canada is a party; or (c) an arrangement or commitment that extends the benefits of an agreement relating to international trade to which the Government of Canada is a party. Reciprocal reductions (2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments, (a) by way of compensation for concessions granted by the country or any other country, subject to any conditions set out in the order; (b) as may be required by Canada’s international obligations, subject to any conditions set out in the order; and (c) by way of compensation for any action taken under any of the following provisions: (i) subsection 55(1), (ii) section 60, (iii) subsection 63(1), (iv) [Repealed, 2020, c. 1, s. 185] (v) [Repealed, 2020, c. 1, s. 185] (vi) subsection 71(2), (vii) subsection 71.01(1), (viii) subsection 71.1(2), (ix) subsection 71.41(1), (x) subsection 71.5(1), (xi) subsection 71.6(1), (xii) subsection 72(2), (xiii) subsection 73(1), (xiv) subsection 74(1), (xv) subsection 74(2), (xvi) [Repealed, 2024, c. 3, s. 35] (xvii) subsection 76(1), (xviii) subsection 77(1), (xix) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act . Order may be retroactive (3) An order made under subsection (2) may, if it so provides, be retroactive and have effect in respect of a period before it is made that begins after the coming into force of this section. 1997, c. 36, s. 14; 2001, c. 28, s. 33; 2009, c. 16, ss. 38, 56; 2010, c. 4, s. 32; 2011, c. 24, s. 113; 2012, c. 18, ss. 34, 44, c. 26, ss. 40, 61 to 63; 2014, c. 14, s. 40, c. 28, s. 45; 2017, c. 8, s. 34; 2018, c. 23, s. 41 2020, c. 1, s. 185 2024, c. 3, s. 35
Customs Tariff — C-54.011 15
List of Countries 15 (1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List. Effect (2) An amendment under subsection (1) does not affect the tariff treatments indicated for the country in respect of which the change is made. 1997, c. 36, s. 15; 2011, c. 24, s. 114
Customs Tariff — C-54.011 16
Meaning of originate 16 (1) Subject to any regulations made under subsection (2), for the purposes of this Act, goods originate in a country if the whole of the value of the goods is produced in that country. Rules of origin regulations (2) The Governor in Council may, on the recommendation of the Minister, make regulations (a) respecting the origin of goods, including regulations (i) deeming goods, the whole or a portion of which is produced outside a country, to originate in that country for the purposes of this Act or any other Act of Parliament, subject to such conditions as are specified in the regulations, (ii) deeming goods, the whole or a portion of which is produced within a geographic area of a country, not to originate in that country for the purposes of this Act or any other Act of Parliament and not to be entitled to the preferential tariff treatment otherwise applicable under this Act, subject to such conditions as are specified in the regulations, and (iii) for determining when goods originate in a country for the purposes of this Act or any other Act of Parliament; and (b) for determining when goods are entitled to a tariff treatment under this Act. Definition of geographic area (2.1) In subsections (2) and 49.1(4), geographic area means any area specified by the Minister of Public Safety and Emergency Preparedness after consultation with the Minister for International Trade. Application of rules of origin regulations (3) For the purpose of implementing the Agreement on Rules of Origin in Annex 1A of the World Trade Organization Agreement and any annex added to it under Article 9 of that Agreement, regulations made under subsection (2) may, if they so provide, prevail over any other regulations to the extent of any inconsistency. Uniform regulations (4) The Governor in Council may, on the recommendation of the Minister, make regulations for the uniform interpretation, application and administration of (a) Chapters 4 and 6 of the Canada–United States–Mexico Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement; (b) Chapters C and D of the Canada–Chile Free Trade Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement; and (c) Chapters III and IV of the Canada — Costa Rica Free Trade Agreement and any other matters agreed on from time to time by the parties to that Agreement for the purposes of that Agreement. 1997, c. 36, s. 16; 2001, c. 28, s. 34; 2005, c. 38, ss. 142, 145 2020, c. 1, s. 186
Customs Tariff — C-54.011 17
Shipment to Canada 17 (1) For the purposes of this Act, goods are shipped directly to Canada from another country when the goods are shipped to Canada from that other country in accordance with the regulations. Regulations (2) For the purposes of determining whether goods are shipped directly to Canada, the Governor in Council may, on the recommendation of the Minister, make regulations respecting the shipping of goods. 1997, c. 36, s. 17 2023, c. 26, s. 229
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Regulations requiring marking 19 (1) The Governor in Council may, on the recommendation of the Minister, make regulations (a) requiring imported goods of any description or class, including a description or class specified in terms of the use of the goods, to be marked, in accordance with regulations made under subsection (2), so as to indicate their country or geographic area of origin; and (b) for determining the country or geographic area of origin of imported goods for marking purposes. Regulations prescribing marking requirements (2) The Minister of Public Safety and Emergency Preparedness may make regulations for the purpose of the administration of this section, including regulations prescribing (a) the manner in which imported goods must be marked and any conditions applicable to the marking of the goods; and (b) when imported goods must be marked, including whether they must be marked before or after importation, and any conditions applicable to the time of marking. Applicability of regulations (3) Regulations made under this section may apply generally or be limited to particular countries or geographic areas defined in the regulations. 1997, c. 36, s. 19; 2005, c. 38, ss. 142, 145
Customs Tariff — C-54.011 20
Imposition of customs duty 20 (1) Unless otherwise indicated in Chapter 98 or 99 of the List of Tariff Provisions, in addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on all goods set out in the List of Tariff Provisions, at the time those goods are imported, and paid in accordance with the Customs Act , a customs duty at the rates set out in that List, the “F” Staging List or section 29 that are applicable to those goods. Value for duty of Canadian goods returned (2) For the purposes of section 44 of the Customs Act , the value for duty of goods that have been taken out of Canada and are subsequently returned to Canada is the value of the goods at the time of the subsequent return if (a) the goods were repaired outside Canada; (b) equipment was added to the goods outside Canada; or (c) work was done outside Canada on the goods.
Customs Tariff — C-54.011 21
Definitions 21 The definitions in this section apply in sections 21.1 to 21.3. beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act , of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. ( bière ou liqueur de malt ) bulk has the same meaning as in section 2 of the Excise Act, 2001 . ( en vrac ) excise warehouse has the same meaning as in section 2 of the Excise Act, 2001 . ( entrepôt d’accise ) excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001 . ( exploitant agréé d’entrepôt d’accise ) licensed user has the same meaning as in section 2 of the Excise Act, 2001 . ( utilisateur agréé ) packaged has the same meaning as in section 2 of the Excise Act, 2001 . ( emballé ) specified premises has the same meaning as in section 2 of the Excise Act, 2001 . ( local déterminé ) spirits means spirits, as defined in section 2 of the Excise Act, 2001 , (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported; (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported. ( spiritueux ) wine means wine, as defined in section 2 of the Excise Act, 2001 , of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. ( vin ) 1997, c. 36, s. 21; 2001, c. 16, s. 3; 2002, c. 22, ss. 346, 412; 2003, c. 15, s. 45; 2007, c. 18, s. 142; 2008, c. 28, s. 70; 2018, c. 27, s. 69
Customs Tariff — C-54.011
beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act , of tariff item No. 2202.91.00 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported. ( bière ou liqueur de malt )
Customs Tariff — C-54.011
bulk has the same meaning as in section 2 of the Excise Act, 2001 . ( en vrac )
Customs Tariff — C-54.011
excise warehouse has the same meaning as in section 2 of the Excise Act, 2001 . ( entrepôt d’accise )
Customs Tariff — C-54.011
excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001 . ( exploitant agréé d’entrepôt d’accise )
Customs Tariff — C-54.011
licensed user has the same meaning as in section 2 of the Excise Act, 2001 . ( utilisateur agréé )
Customs Tariff — C-54.011
packaged has the same meaning as in section 2 of the Excise Act, 2001 . ( emballé )
Customs Tariff — C-54.011
specified premises has the same meaning as in section 2 of the Excise Act, 2001 . ( local déterminé )
Customs Tariff — C-54.011 (a)
spirits means spirits, as defined in section 2 of the Excise Act, 2001 , (a) of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that are classified under that tariff item or with the container in which they are imported; (a.1) of an alcoholic strength by volume exceeding 11.9%, of heading No. 22.03, that are classified under that heading or with the container in which they are imported; or (b) of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.12, 2207.20.90 or 2208.90.30, that are classified under that heading or with the container in which they are imported. ( spiritueux )
Customs Tariff — C-54.011
wine means wine, as defined in section 2 of the Excise Act, 2001 , of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.22.32, 2204.22.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported. ( vin )
Customs Tariff — C-54.011 21.1
Additional duty on bulk spirits 21.1 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there is levied on bulk spirits, at the time they are imported, an additional duty equal to the duty that would be imposed on the spirits under section 122 of the Excise Act, 2001 if the spirits had been produced in Canada. Duty payable under Excise Act, 2001 (2) The duty levied on bulk spirits shall be paid and collected under the Excise Act, 2001 , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duty were duty imposed on the spirits under that Act, and, for those purposes, that Act applies with any modifications that the circumstances require. Limitation (3) Despite subsection (2) and the Excise Act, 2001 , the person who is liable for duty imposed under subsection (1) in respect of bulk spirits that have not been released under the Customs Act is the person who is liable to pay duties under the Customs Act . 2002, c. 22, s. 346