Vol. 145, No. 23 — November 9, 2011
Registration
SOR/2011-231 October 21, 2011
CUSTOMS TARIFF
Order Amending the Schedule to the Customs Tariff, 2011-1
P.C. 2011-1236 October 20, 2011
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 14 (see footnote a) of the Customs Tariff (see footnote b), hereby makes the annexed Order Amending the Schedule to the Customs Tariff, 2011-1.
ORDER AMENDING THE SCHEDULE TO THE CUSTOMS TARIFF, 2011-1
AMENDMENTS
1. Tariff item No. 2905.39.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff (see footnote 1) is repealed.
2. The List of Tariff Provisions set out in the schedule to the Act is amended as set out in Part 1 of the schedule to this Order.
3. The List of Tariff Provisions set out in the schedule to the Act is amended as set out in Part 2 of the schedule to this Order.
4. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Part 3 of the schedule to this Order.
5. Tariff item No. 2905.39.00 in the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is repealed.
6. Tariff item No. 5903.20.23 in the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is replaced by the tariff item set out in Part 4 of the schedule to this Order.
7. Tariff item Nos. 5407.20.99, 5602.10.90, 5602.21.99, 5602.29.00, 5602.90.90, 5903.10.19, 5903.10.29, 5903.20.19, 5903.20.29, 5903.90.10, 5903.90.29 and 7019.40.99 in the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act are replaced, respectively, by the tariff items set out in Part 5 of the schedule to this Order.
8. The List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff item set out in Part 6 of the schedule to this Order.
COMING INTO FORCE
9. (1) Subject to subsections (2) and (3), this Order comes into force on the day on which it is registered.
(2) Sections 1, 4, 5, 6 and 8 are deemed to have come into force on January 1, 2011.
(3) Sections 2 and 7 are deemed to have come into force on August 15, 2011.
SCHEDULE
PART 1
(Section 2)
AMENDMENTS TO THE LIST OF TARIFF PROVISIONS
-
1. Tariff item No. 5407.20.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “4.5%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “4.5%”; and
-
2. Tariff item No. 5602.10.90 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
3. Tariff item No. 5602.21.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “12%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “12%” after the abbreviation “COLT” with a reference to “8%”; and
-
4. Tariff item No. 5602.29.00 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
5. Tariff item No. 5602.90.90 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
6. Tariff item No. 5603.11.50 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
7. Tariff item No. 5603.11.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
8. Tariff item No. 5603.12.50 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
9. Tariff item No. 5603.12.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
10. Tariff item No. 5603.13.50 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
11. Tariff item No. 5603.13.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
12. Tariff item No. 5603.14.50 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b)in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
13. Tariff item No. 5603.14.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
14. Tariff item No. 5603.91.90 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
15. Tariff item No. 5603.92.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
16. Tariff item No. 5603.93.90 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
17. Tariff item No. 5603.94.90 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “Free”; and
-
18. Tariff item No. 5903.10.19 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
19. Tariff item No. 5903.10.29 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
20. Tariff item No. 5903.20.19 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
21. Tariff item No. 5903.20.29 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
22. Tariff item No. 5903.90.10 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
23. Tariff item No. 5903.90.29 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “14%” after the abbreviation “COLT” with a reference to “8%”; and
-
24. Tariff item No. 7019.32.90 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
-
25. Tariff item No. 7019.40.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “10.5%”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (F)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “10.5%”; and
-
26. Tariff item No. 7019.51.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
-
27. Tariff item No. 7019.52.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
-
28. Tariff item No. 7019.59.99 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
-
29. Tariff item No. 7019.90.40 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
- (b) in the column “Preferential Tariff / Final Rate, the reference to “Free (S2)” after the abbreviation “COLT” with a reference to “Free (A)”.
- (a) in the column “Preferential Tariff / Initial Rate, the reference to “15.5%” after the abbreviation “COLT” with a reference to “Free”; and
PART 2
(Section 3)
AMENDMENTS TO THE LIST OF TARIFF PROVISIONS
-
1.Tariff item No. 2009.71.10 is amended by replacing
- (a) in the column “Most-Favoured-Nation Tariff / Initial Rate”, the reference to “9.35¢/litre but not less than 8.5%” with a reference to “8.5%”; and
- (b) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.35¢/litre but not less than 8.5% (A)” with a reference to “8.5% (A)”.
- (a) in the column “Most-Favoured-Nation Tariff / Initial Rate”, the reference to “9.35¢/litre but not less than 8.5%” with a reference to “8.5%”; and
-
2. Tariff item No. 9987.00.00 is amended by replacing
- (a) in the column “Preferential Tariff / Initial Rate”, the reference to “Free” after the abbreviation “IT” with a reference to “N/A”;
- (b) in the coloumn “Preferential Tariff / Final Rate”, the reference to “Free (A)” after the abbreviation “IT” with a reference to “N/A”;
- (c) in the column “Preferential Tariff / Initial Rate”, the reference to “Free” after the abbreviation “NT” with a reference to “N/A”;
- (d) in the coloumn “Preferential Tariff / Final Rate”, the reference to “Free (A)” after the abbreviation “NT” with a reference to “N/A”;
- (e) in the column “Preferential Tariff / Initial Rate”, the reference to “Free” after the abbreviation “SLT” with a reference to “N/A”; and
- (f) in the coloumn “Preferential Tariff / Final Rate”, the reference to “Free (A)” after the abbreviation “SLT” with a reference to “N/A”.
- (a) in the column “Preferential Tariff / Initial Rate”, the reference to “Free” after the abbreviation “IT” with a reference to “N/A”;
PART 3
(Section 4)
ADDITIONS TO THE LIST OF TARIFF PROVISIONS
|
Tariff Item |
Description of Goods |
Most-Favoured-Nation Tariff |
Preferential Tariff |
||
|---|---|---|---|---|---|
|
Initial Rate |
Final Rate |
Initial Rate |
Final Rate |
||
|
2905.39 |
--Other |
||||
|
2905.39.10 |
---(2R,3R)-2,3-dimethylbutane-1,4-diyl |
Free |
Free (A) |
UST: Free |
UST: Free (A) |
|
MT: Free |
MT: Free (A) |
||||
|
MUST: Free |
MUST: Free (A) |
||||
|
CT: Free |
CT: Free (A) |
||||
|
CIAT: Free |
CIAT: Free (A) |
||||
|
CRT: Free |
CRT: Free (A) |
||||
|
IT: Free |
IT: Free (A) |
||||
|
NT: Free |
NT: Free (A) |
||||
|
SLT: Free |
SLT: Free (A) |
||||
|
PT: Free |
PT: Free (A) |
||||
|
GPT: Free |
GPT: Free (A) |
||||
|
LDCT: Free |
LDCT: Free (A) |
||||
|
CCCT: Free |
CCCT: Free (A) |
||||
|
AUT: N/A |
AUT: N/A |
||||
|
NZT: N/A |
NZT: N/A |
||||
|
2905.39.90 |
---Other |
4% |
Free (F) |
UST: Free |
UST: Free (A) |
|
MT: Free |
MT: Free (A) |
||||
|
MUST: Free |
MUST: Free (A) |
||||
|
CT: Free |
CT: Free (A) |
||||
|
CIAT: Free |
CIAT: Free (A) |
||||
|
CRT: Free |
CRT: Free (A) |
||||
|
IT: Free |
IT: Free (A) |
||||
|
NT: Free |
NT: Free (A) |
||||
|
SLT: Free |
SLT: Free (A) |
||||
|
PT: Free |
PT: Free (A) |
||||
|
GPT: 3% |
GPT: Free (F) |
||||
|
LDCT: Free |
LDCT: Free (A) |
||||
|
CCCT: Free |
CCCT: Free (A) |
||||
|
AUT: N/A |
AUT: N/A |
||||
|
NZT: N/A |
NZT: N/A |
||||
PART 4
(Section 6)
REPLACED TARIFF ITEM
|
Tariff Item |
Most-Favoured-Nation Tariff |
Preferential Tariff |
|---|---|---|
|
5903.20.23 |
Effective on January 1, 2011... 6.5% |
|
|
Effective on January 1, 2012... 5% |
||
|
Effective on January 1, 2013... 3.5% |
Effective on January 1, 2013...GPT: 3.5% |
|
|
Effective on January 1, 2014... 2% |
Effective on January 1, 2014...GPT: 2% |
|
|
Effective on January 1, 2015... Free |
Effective on January 1, 2015..GPT: Free |
|
|
Effective on January 1, 2011...PT: 5.5% |
||
|
Effective on January 1, 2012...PT: 4% |
||
|
Effective on January 1, 2013...PT: 2.5% |
||
|
Effective on January 1, 2014...PT: Free |
PART 5
(Section 7)
REPLACED TARIFF ITEMS
|
Tariff Item |
Most-Favoured-Nation Tariff |
Preferential Tariff |
|---|---|---|
|
5407.20.99 |
Effective on January 1, 2012 ...2% |
Effective on January 1, 2012...CRT: 2% |
|
Effective on January 1, 2013 ...Free |
Effective on January 1, 2013 ...CRT: Free |
|
|
Effective on January 1, 2012 ...COLT: 2% |
||
|
Effective on January 1, 2013 ...COLT: Free |
||
|
5602.10.90 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5602.21.99 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5602.29.00 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...COLT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...COLT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...COLT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...COLT: Free |
|
|
5602.90.90 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5903.10.19 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...PT: 6% |
||
|
Effective on January 1, 2013 ...PT: 4% |
||
|
Effective on January 1, 2014 ...PT: 2% |
||
|
Effective on January 1, 2015 ...PT: Free |
||
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5903.10.29 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ....% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...PT: 6% |
||
|
Effective on January 1, 2013 ...PT: 4% |
||
|
Effective on January 1, 2014 ...PT: 2% |
||
|
Effective on January 1, 2015 ...PT: Free |
||
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5903.20.19 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...PT: 6% |
||
|
Effective on January 1, 2013 ...PT: 4% |
||
|
Effective on January 1, 2014 ...PT: 2% |
||
|
Effective on January 1, 2015 ...PT: Free |
||
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5903.20.29 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...PT: 6% |
||
|
Effective on January 1, 2013 ...PT: 4% |
||
|
Effective on January 1, 2014 ...PT: 2% |
||
|
Effective on January 1, 2015 ...PT: Free |
||
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5903.90.10 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...PT: 6% |
||
|
Effective on January 1, 2013 ...PT: 4% |
||
|
Effective on January 1, 2014 ...PT: 2% |
||
|
Effective on January 1, 2015 ...PT: Free |
||
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
5903.90.29 |
Effective on January 1, 2012 ...6% |
Effective on January 1, 2012 ...GPT: 6% |
|
Effective on January 1, 2013 ...4% |
Effective on January 1, 2013 ...GPT: 4% |
|
|
Effective on January 1, 2014 ...2% |
Effective on January 1, 2014 ...GPT: 2% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...GPT: Free |
|
|
Effective on January 1, 2012 ...PT: 6% |
||
|
Effective on January 1, 2013 ...PT: 4% |
||
|
Effective on January 1, 2014 ...PT: 2% |
||
|
Effective on January 1, 2015 ...PT: Free |
||
|
Effective on January 1, 2012 ...COLT: 6% |
||
|
Effective on January 1, 2013 ...COLT: 4% |
||
|
Effective on January 1, 2014 ...COLT: 2% |
||
|
Effective on January 1, 2015 ...COLT: Free |
||
|
7019.40.99 |
Effective on January 1, 2012 ...8% |
Effective on January 1, 2012 ...AUT: 8% |
|
Effective on January 1, 2013 ...5.5% |
Effective on January 1, 2013 ...AUT: 5.5% |
|
|
Effective on January 1, 2014 ...3% |
Effective on January 1, 2014 ...AUT: 3% |
|
|
Effective on January 1, 2015 ...Free |
Effective on January 1, 2015 ...AUT: Free |
|
|
Effective on January 1, 2012 ...NZT: 8% |
||
|
Effective on January 1, 2013 ...NZT: 5.5% |
||
|
Effective on January 1, 2014 ...NZT: 3% |
||
|
Effective on January 1, 2015 ...NZT: Free |
||
|
Effective on January 1, 2012 ...COLT: 8% |
||
|
Effective on January 1, 2013 ...COLT: 5.5% |
||
|
Effective on January 1, 2014 ...COLT: 3% |
||
|
Effective on January 1, 2015 ...COLT: Free |
PART 6
(Section 8)
ADDITION OF TARIFF ITEM
|
Tariff Item |
Most-Favoured-Nation Tariff |
Preferential Tariff |
|---|---|---|
|
2905.39.90 |
Effective on January 1, 2012.....3% |
|
|
Effective on January 1, 2013.....2% |
Effective on January 1, 2013.....GPT: 2% |
|
|
Effective on January 1, 2014.....Free |
Effective on January 1, 2014.....GPT: Free |
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Order.)
Issue and objectives
This Order makes technical amendments to the schedule to the Customs Tariff related to international trade agreements to which Canada is a party. These amendments are necessary to ensure that Canada’s tariff regime remains transparent, easy to use by importers and consistent with Canada’s international trade obligations. The changes introduced by the Order are technical and have minimal tariff revenue implications.
Description and rationale
The Order Amending the Schedule to the Customs Tariff, 2011-1 makes the following technical amendments:
- With the Canada-Colombia Free Trade Agreement in place as of August 15, 2011, certain Colombia preferential rates of duty need to be lowered so as not to exceed the applicable Most-Favoured-Nation tariff (MFN) rate of duty. Budget 2010’s tariff relief measure reduced several MFN rates of duty and these reductions resulted in a number of preferential tariffs negotiated in the Canada-Colombia Free Trade Agreement being higher than the MFN rate. While section 25 of the Customs Tariff ensures that the lowest rate of duty is applied in such instances, aligning the Colombia preferential tariff rate to the MFN rate is more transparent for importers.
- A preferential rate of duty under the Canada-Peru Free Trade Agreement for tariff item No. 5903.20.23 (certain textile fabrics containing man-made fibres) is being reduced as it was set out incorrectly in the portion of the Budget 2010 legislation (Jobs and Economic Growth Act) implementing tariff changes. Since there have been no imports from Peru under this tariff item, this technical correction has no effect on importers.
- A technical rectification is made to tariff item No. 9987.00.00 (certain handicraft goods imported from developing countries) for which the preferential tariffs pursuant to the Canada-European Free Trade Association Free Trade Agreement (CEFTA) were inadvertently applied. Since this tariff item applies exclusively to goods imported from developing countries that are beneficiaries of the General Preferential Tariff (GPT), goods from European Free Trade Association countries (Iceland, Norway, Liechtenstein and Switzerland) are not eligible since these countries are not beneficiaries of the GPT. Making this technical rectification therefore has no effect on importers.
- As part of the Fourth Review of the World Trade Organization (WTO) Pharmaceutical Understanding, Canada, along with other trading partners, notably the United States, the European Union and Japan, agreed to provide duty-free entry for certain pharmaceuticals as well as certain active ingredients and intermediates used to manufacture pharmaceuticals effective January 1, 2011. Only one product in the fourth review is currently dutiable in Canada. To ensure Canada meets its international trade obligations, the Order introduces a duty-free tariff item (2905.39.10) for (2R,3R)-2,3-dimethylbutane-1,4-diyl bis(4-methylbenzesulfonate), effective January 1, 2011. Importers who imported that particular product on or after January 1, 2011, will be able to apply for a refund of duties paid. The average annual duty savings for importers of eliminating the duty on this item is estimated at $55,000, based on current import levels.
- During the recent WTO Trade Policy Review of Canada, an error was discovered for tariff item 2009.71.10 (reconstituted apple juice). This order corrects the error by changing the MFN rate of duty from “9.35¢/litre but not less than 8.5%” to “8.5%”, reflecting Canada’s WTO tariff commitment on that product. The average annual duty savings for importers of reducing this duty is estimated at $25,000, based on current import levels.
There are no practical alternatives to proceeding with the amendments. In the circumstances, an Order pursuant to section 14 of the Customs Tariff is the appropriate and timely method to make these technical amendments.
Consultation
In four of the five situations highlighted above, the Order makes technical changes to rates of duty which have no impact on stakeholders other than to make the Customs Tariff more transparent and to ensure it accurately reflects Canada’s international trade obligations. With respect to the introduction of a new duty-free tariff item pursuant to Canada’s commitments under the Fourth Review of the WTO Pharmaceutical Understanding, consultations with industry were undertaken during the review and no opposition was received.
Implementation, enforcement and service standards
The Canada Border Services Agency is responsible for the administration of and compliance with customs and tariff legislation and regulations. In the course of its administration of these tariff changes, the Agency will inform the importing community.
Contact
Diane Kelloway
International Trade Policy Division
Department of Finance
Ottawa, Ontario
K1A 0G5
Telephone: 613-996-6470
Footnote a
S.C. 2009, c. 16, subpar. 56(16)(b)(i)
Footnote b
S.C. 1997, c. 36
Footnote 1
S.C. 1997, c. 36