Debates of the Senate . (iii)substituted by identical or similar goods used as materials in the production of other goods that are subsequently exported to the United States or Mexico; (b)imported orange or grapefruit concentrates used in the manufacture or production of orange or grapefruit products of heading No. 25If, 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. Last published date: 2022-11-29 Under the U.S.-Morocco FTA, which went into effect in 2006, most tariffs on qualifying consumer and industrial goods were immediately eliminated. 52.73(1)The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to extend entitlement to the Comprehensive and Progressive Mexico Tariff to any goods that originate in a CPTPP country. (4)If X15, X16, X17, X18, X19, X20 or X21 is set out in the column entitled Preferential Tariff in the List of Tariff Provisions following the abbreviation CPBNT in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced. 61(1)The rate of a surtax imposed under subsection 55(1), section 60 or subsection 63(1) on goods imported from a free trade partner need not be the same rate as that imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country, but must not exceed the rate of surtax imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country. 48, 56, c. 31, s. 51. (b)any duty on the alcohol that is imposed under this Act or levied under section 21.2 of the Customs Tariff as a result of the operation of section 306 or 308 is payable on that day unless the alcohol is without delay entered into an excise warehouse. 62If at any time it appears to the satisfaction of the Governor in Council, as a result of a mid-term review by the Canadian International Trade Tribunal under section 19.02 of the Canadian International Trade Tribunal Act, that an order imposing or extending the application of a surtax under subsection 55(1), section 60 or subsection 63(1) should be repealed or amended, the Governor in Council may, on the recommendation of the Minister, by order, repeal or amend the order. (8)In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients. Marginal note:Rounding of amounts fraction other than 0.5. 9813.00.00 or 9814.00.00, permitting the importation free of customs duties of containers not originating in Canada, if that Minister is satisfied that a like quantity of usable containers has been exported; and, (b)for the purposes of tariff item No. Registration . 71.41(1)Subject to subsections (2) to (4), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0131(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.081) of that Act, that goods that are entitled to the Panama Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, (a)suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.41; and, (b)make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Panama Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of. (a)the goods were repaired outside Canada; (b)equipment was added to the goods outside Canada; or. (xii)effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to five seventeenths of the initial rate. Customs Tariff by chapter . 1. (c)indicate, to the extent required, the tariff treatment of the country to which the order applies. July 3, 2023 at 9:13 am by, July 3, 2023 at 9:11 am by, July 3, 2023 at 9:09 am by, June 26, 2023 at 9:12 am by, June 26, 2023 at 9:11 am by, Regulatory Amendments Related to Cannabis Research, Testing and Beverages, FAO is seeking feedback on what should be taught to students about food safety, Government of Canada Recalls and Safety Alerts, D-98-08: Entry Requirements for Wood Packaging Material into Canada, Update on IARC Monographs Meeting 134: Aspartame, Modification to Permitted Food Enzymes to Enable the Use of beta-Glucanase, Cellulase, and Xylanase, The use of probiotic microorganisms in food, Invitation to ECCCs Information Session on Bill S-5, SERVICES TO SATISFY THE CFIA REQUIREMENTS, SAFE FOOD FOR CANADIANS ACT AND REGULATIONS, NEW SUBSTANCE NOTIFICATIONS FOR FOOD & DRUG ACT USES, LETTERS OF NO OBJECTION FO NOVEL FOOD OR NEW FOOD PACKAGING MATERIALS, Services to Satisfy the CFIA Requirements, Safe Food for Canadians Act and Regulations, New Substance Notifications for Food & Drug Act uses, Mentoring and coaching services for newly designated Quality Managers, Letters of No Objection for Novel Food or New Food Packaging Materials, Safe Food for Canadians Regulations for Novel Food, New Substances Environment and Climate Change Canada, Food and Drugs Act, Section 2 food definition, Safe Food for Canadians Regulations Part 4 Preventive Controls. (a)the land territory, air space, internal waters and territorial sea of Ukraine; (b)the exclusive economic zone of Ukraine, as determined by its domestic law, consistent with Part V of UNCLOS; and, (c)the continental shelf of Ukraine, as determined by its domestic law, consistent with Part VI of UNCLOS.(Ukraine), UNCLOSmeans the United Nations Convention on the Law of the Sea, done at Montego Bay on December 10, 1982.(CNUDM). (ix)effective on the day that is eight years after the day on which this subsection comes into force, to 18.2 per cent of the initial rate, (x)effective on the day that is nine years after the day on which this subsection comes into force, to 9.1% of the initial rate, and. (iv)effective on the day that is three years after the day on which this subsection comes into force, to 60% of the initial rate. (v)effective on January 1, 2003, to the final rate of Free; (i)effective on January 1, 1999, to 84% of the initial rate. (3)The rate specified in the extension order may not exceed, (a)the lowest of any rates previously imposed with respect to the goods under subsection (1) or 55(1) or section 60; and. The updates are technical in nature and do not involve any changes in tariff policy. (3)For the purposes of subsection (2), a day on which either House of Parliament sits is deemed to be a sitting day. (2)An order made under subsection (1) 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 the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru. (3)If F is set out in the column entitled Preferential Tariff in the List of Tariff Provisions following the abbreviation IT in relation to goods entitled to the Iceland Tariff, the Iceland Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the F Staging List. (ii)the goods in respect of which the relief or remission was granted qualify in some other manner for relief or remission under this Act or the Financial Administration Act. (ii)effective on January 1 of the first year after the year in which that Agreement comes into force, to nine elevenths of the initial rate. (4)The amount of the customs duties levied under subsection (1) shall be reduced in accordance with subsection (5) if, within 60 days after the goods are exported, evidence satisfactory to the Minister of Public Safety and Emergency Preparedness is submitted to that Minister that customs duties in respect of the exportation of the goods have been paid to the government of the United States or of Mexico. ( no new norms, but adjusted for new HS codes ), VC St. Vincent and the Grenadines ( Caricom ), AF Afghanistan ( 2022 tariff, local language only ), TO Tonga ( 2021 Tariff, but this was direct from TO customs as latest/current ). 9827.00.00; and. 123(1)Any person who is liable under subsection 114(1) to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the refund or drawback was granted and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding. 43552 Federal Register/Vol. As a result, eligible Bruneian goods imported into Canada are entitled to the CPTPP tariff treatment as of July 12, 2023. (3)Subject to subsection (4), a person who is liable under section 121 or 122 to pay an amount, other than an amount in respect of duty levied under the Special Import Measures Act, shall pay, in addition to the amount, interest at the specified rate for the period beginning on the first day after the production of the by-product or merchantable scrap or waste and ending on the day the amount is paid in full, calculated on the amount of the balance outstanding. (ix)effective on January 1 of the eighth year after the year in which that Agreement comes into force, to two elevenths of the initial rate, (x)effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one eleventh of the initial rate, and. Marginal note:Exception for certain agricultural goods. 146Certificates issued under section 80.1 of the former Act and in effect on the day on which section 90 of this Act comes into force continue to have effect under that section on and after that day. (4)In this section, principal cause means, in respect of a serious injury or threat of a serious injury, an important cause that is not less important than any other cause of the serious injury or threat. 49.4The Governor in Council may, on the recommendation of the Minister, by order, amend the List of Tariff Provisions and the F Staging List to reduce, subject to the conditions specified in the order, the initial rate for goods of a tariff item entitled to the Costa Rica Tariff in respect of which M is set out in the column entitled Preferential Tariff in the List of Tariff Provisions following the abbreviation CRT in that tariff item. (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. by CustomsInfo | Jul 7, 2023 | CI Industry Updates. (iv)effective on January 1 of the third year after the year in which that Agreement comes into force, to three sevenths of the initial rate. (ii)if the order is in respect of goods for which the Colombia Tariff rate of customs duty is reduced to the final rate of Free over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods. Stuart Bowden (This statement is not part of the Order.). 2023. 126(1)The Minister of Public Safety and Emergency Preparedness may at any time waive or cancel payment of all or any portion of any interest otherwise payable under this Part. Marginal note: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. Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1This Act may be cited as the Customs Tariff. 8701.20.00, heading No. 51.11, 51.12 or 58.03; (d)prescribing a rate of interest or rules for determining a rate of interest for the purposes of any provision of this Act; (e)reducing the maximum value of goods that are entitled to be classified under a tariff item of heading No. The objective of this Order is to fulfill the implementation of Canadas tariff commitments to Brunei under the CPTPP. Marginal note:Goods of tariff item No. Marginal note:Interest on interest refunded. 63(1)Subject to subsections (4) and (4.1), if, at any time before the expiry of an order with respect to any goods made under this subsection, subsection 55(1) or section 60 or under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act, that, (a)an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods, and. (3)When an order made under subsection (1) ceases to have effect, the rate of customs duty applicable to the goods is the rate of customs duty that is applicable in accordance with section 52.5. 42(1)The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to. (iii)effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to two fifths of the initial rate, (iv)effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to one fifth of the initial rate, and, (v)effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to the final rate of Free; and. For help with Canada Border Services Agency (CBSA) programs or services, contact border information services. Tariff Provisions following the abbreviation "CIAT" in relation to goods entitled to the Canada-Israel Agreement Tariff, the Canada-Israel Agreement Tariff rate of customs duty that applies to those goods is the . 57No order may be made under subsection 55(1), on the basis of a report of the Minister, with respect to any prescribed agricultural goods that may be subject to a surtax under subsection 68(1). 41, 61 to 63, 2012, c. 18, ss. The purpose of this notice is to advise that different format files for the January 1, 2023 Departmental Consolidation of the Customs Tariff (Tariff) are now available on the Customs Tariff page of the CBSA website. (v)effective on the day that is four years after the day on which this subsection comes into force, to the final rate of Free; (i)effective on the coming into force of this subsection, to 90% of the initial rate. (5)If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent. (2)An order made under subsection (1) 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 the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand. 115(1)The Governor in Council may, on the recommendation of the Minister or the Minister of Public Safety and Emergency Preparedness, by order, remit duties. (i)defining the expressions issue, periodical and special edition, (ii)prescribing conditions under which an issue of a periodical will be found to be an issue of a special edition that contained an advertisement that was primarily directed to a market in Canada and that did not appear in identical form in all editions of that issue of a periodical that were distributed in the country of origin, and. Statistical concordance 8 digitsMicrosoft Excel format [xlsx file-9KB], Statistical concordance 10 digitsMicrosoft Excel format [xlsx file-9KB], Tariff_Files-Fichiers_du_Tarif@cbsa-asfc.gc.ca, Advance rulings (determine correct classification), Customs Tariff Act (Department of Justice). (6)The Governor in Council may, on the recommendation of the Minister, make regulations. This bill received royal assent on May 11, 2023. (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. The one-for-one rule does not apply to this Order, as there is no change in administrative costs to business. (ii)effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate. Brunei officially notified its ratification of the Agreement on May13,2023, becoming the eleventh and final country to do so. Chapter 5. The Canada Border Services Agency (CBSA) will monitor compliance with the terms and conditions of the Order in the normal course of its administration of customs- and tariff-related legislation and regulations. (2)If A is set out in the column entitled Preferential Tariff in the List of Tariff Provisions following the abbreviation CPCLT in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the final rate of Free. Canada Gazette, Part II, Volume 157, Number 7. Date modified: (d)if the goods have not been exported or deemed exported for the purposes of relief under section 89, disclose the number of the certificate issued under section 90. (ii)effective on the day that is one year after the day on which this subsection comes into force, to 81.8% of the initial rate. This would place Canada in violation of its commitments under the CPTPP. (iii)effective on the day that is two years after the day on which this subsection comes into force, to 40% of the initial rate, (iv)effective on the day that is three years after the day on which this subsection comes into force, to 20% of the initial rate, and. Tariff Treatment abbreviations are defined in Section 27 of the Customs Tariff. As a result of the Order Amending the Schedule to the Customs Tariff (Extension of a CPTPP Tariff to Brunei), benefits in the form of reduced duties will be accessible to anyone seeking to import goods from Brunei if they meet the necessary requirements, including Indigenous peoples. (3)If goods in respect of which an application was made under section 110 or 113 enter into a process that produces merchantable scrap or waste in respect of which a refund or drawback cannot be granted and the drawback or refund has not yet been paid, the amount of the drawback or refund shall be reduced by an amount equal to the product obtained by multiplying the value of the merchantable scrap or waste by the rate of customs duty that applies, at the time the merchantable scrap or waste results from the process, to merchantable scrap or waste of the same kind. 38, 44, c. 26, ss. Customs Notice 22-24: January 1, 2023 Version of the Departmental Morocco - Import Tariffs - International Trade Administration United States Schedule B July 2023 update. Canada updated its Customs Tariff to the latest version of the HS (HS 2022) through the Order, which was registered on August 12, 2021, and came into effect on January 1, 2022. 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. (b)the Governor in Council may, on the recommendation of the Minister, by order, refund any surtaxes imposed under the order made under subsection (2). (a)of an alcoholic strength by volume exceeding 22.9%, of tariff item No. 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. Canadian Customs Tariff Customs Tariff 2022 The current Canadian Customs Tariff files show the tariff treatments from countries with which Canada has tariff arrangements as well as preferential tariff treatments for products coming from countries with which Canada has a free trade agreement. The Order is consequential to the implementation of the CPTPP and, in itself, has no gender-based analysis plus (GBA+) impacts. (6)If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent. 9993.00.00, when the goods are destroyed in the manner that the Minister of Public Safety and Emergency Preparedness directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency; (d)in respect of goods of any tariff item in respect of which security is required, other than goods of tariff item No. 79An 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: 80The definitions in this section apply in this Part. (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. (b)Her Majesty in right of a province in respect of tax payable to the province, if there is an agreement between the Government of Canada and the government of the province authorizing Canada to collect the tax on behalf of the province. (8)Notwithstanding any other provision of this Act, for the purposes of giving effect to Article 317 of the CanadaPeru Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Peru Tariff to any imported goods subject to any condition that may be specified in the order. However, a newly created tariff item had inadvertently resulted in an increase in customs duty rate for electronically heated tobacco products (EHTPs). (b)must, if the order partially extends entitlement to the Comprehensive and Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is extended; and. 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. (2)If A is set out in the column entitled Preferential Tariff in the List of Tariff Provisions following the abbreviation CPMXT in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the final rate of Free. 315(1)If packaged alcohol is located in a customs bonded warehouse on the implementation date, (a)the alcohol shall be removed from the warehouse; and. (iii)effective on January 1, 2011, to four sevenths of the initial rate. (4)Subsections (1) and (3) do not apply to. (iv)effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate. Marginal note:Restriction of Canadian waters. (i)effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate. It is based on the World Customs Organization's Harmonized Commodity Description and Coding System. (iii)effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to fourteen seventeenths of the initial rate. 1-204-983-3550 or 1-506-636-5064
(iii)the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted, (iv)the period after the release of the goods within which those goods or the goods processed in Canada must be exported, and. 9805.00.00. (b)two years in the case of any other goods. (a)suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.1; (b)in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty set out in the List of Tariff Provisions that is in effect in respect of those goods at that time, may not exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection; and, (c)in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Costa Rica Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of, (i)the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection, and, (a)may not be made more than twice during the period beginning on the coming into force of this subsection and ending on the date that is seven years after the coming into force of this subsection in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and. (4)The Governor in Council may make regulations, (a)on the recommendation of the Minister of Public Safety and Emergency Preparedness, prescribing time limits for the application of subsection (1) and the goods or classes of goods in respect of which, or the circumstances in which, those limits apply; and.