Customs Tariff

An Act respecting the imposition of duties of customs and other charges, to give effect to the International Convention on the Harmonized Commodity Description and Coding System, to provide relief against the imposition of certain duties of customs or other charges, to provide for other related matters and to amend or repeal certain Acts in consequence thereof

Canada (Federal)· C-54.011· 2,545 sections· current to 2026-05-06In force

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Economy, Business & Trade Finance & Taxation Consumer Protection

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Sections2,918

1Short title
This Act may be cited as the Customs Tariff.
2Definitions
2(1)
The definitions in this subsection apply in this Act.
2(1)[p3]
Canada–Chile Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Chile Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Chili)
2(1)[p4]
Canada–Colombia Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Colombia Free Trade Agreement Implementation Act. (Accord de libre-échange Canada–Colombie)
2(1)[p5]
Canada — Costa Rica Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act; (Accord de libre-échange Canada — Costa Rica)
2(1)[p6]
Canada–EFTA Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–EFTA Agreement Implementation Act. (Accord de libre-échange Canada–AELÉ)
2(1)[p7]
Canada–European Union Comprehensive Economic and Trade Agreement has the same meaning as Agreement in section 2 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act. (Accord économique et commercial global entre le Canada et l’Union européenne)
2(1)[p8]
Canada–Honduras Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Honduras Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Honduras)
2(1)[p9]
Canada–Israel Free Trade Agreement has the same meaning as Agreement in subsection 2(1) of the Canada–Israel Free Trade Agreement Implementation Act. (Accord de libre-échange Canada — Israël)
2(1)[p10]
Canada–Jordan Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Jordan Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Jordanie)
2(1)[p11]
Canada–Korea Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Korea Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Corée)
2(1)[p12]
Canada–Panama Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Panama Economic Growth and Prosperity Act. (Accord de libre-échange Canada-Panama)
2(1)[p13]
Canada–Peru Free Trade Agreement has the same meaning as Agreement in section 2 of the Canada–Peru Free Trade Agreement Implementation Act. (Accord de libre-échange Canada-Pérou)
2(1)[p14]
Canada–Ukraine Free Trade Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023. (Accord de libre-échange Canada–Ukraine)
2(1)[p15]
Canada–United Kingdom Trade Continuity Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act. (Accord de continuité commerciale du Canada–Royaume-Uni)
2(1)[p16]Repealed
Canada–United States Free Trade Agreement[Repealed, 2020, c. 1, s. 183]
2(1)[p17]
Canada–United States–Mexico Agreement has the meaning assigned by the definition Agreement in section 2 of the Canada–United States–Mexico Agreement Implementation Act. (Accord Canada–États-Unis–Mexique)
2(1)[p18]
Chile means the land, maritime, and air space under the sovereignty of Chile and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. (Chili)
2(1)[p19]
Colombia means the land territory, both continental and insular, the air space and the maritime areas over which the Republic of Colombia exercises sovereignty, or sovereign rights or jurisdiction, in accordance with its domestic law and international law. (Colombie)
2(1)[p20]
Comprehensive and Progressive Agreement for Trans-Pacific Partnership has the meaning assigned by the definition Agreement in section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act. (Accord de partenariat transpacifique global et progressiste)
2(1)[p21]
Costa Rica means the territory and air space, and the maritime areas, including the seabed and subsoil adjacent to the outer limit of the territorial sea, over which it exercises, in accordance with international law and its domestic law, sovereign rights with respect to the natural resources of such areas; (Costa Rica)
2(1)[p22]
country, unless the context otherwise requires, includes an external or dependent territory of a country and any other prescribed territory. (pays)
2(1)[p23]
CPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. (pays PTPGP)
2(1)[p23](a)
2(1)[p24]
CPTPP tariff means any of the following tariff treatments:
2(1)[p23](b)
2(1)[p24](a)
the Comprehensive and Progressive Trans-Pacific Partnership Tariff;
2(1)[p23](c)
2(1)[p24](b)
the Comprehensive and Progressive Australia Tariff;
2(1)[p23](d)
2(1)[p24](c)
the Comprehensive and Progressive Brunei Tariff;
2(1)[p23](e)
2(1)[p24](d)
the Comprehensive and Progressive Chile Tariff;
2(1)[p23](f)
2(1)[p24](e)
the Comprehensive and Progressive Japan Tariff;
2(1)[p23](g)
2(1)[p24](f)
the Comprehensive and Progressive Malaysia Tariff;
2(1)[p23](h)
2(1)[p24](g)
the Comprehensive and Progressive Mexico Tariff;
2(1)[p23](i)
2(1)[p24](h)
the Comprehensive and Progressive New Zealand Tariff;
2(1)[p23](j)
2(1)[p24](i)
the Comprehensive and Progressive Peru Tariff;
2(1)[p23](k)
2(1)[p24](j)
the Comprehensive and Progressive Singapore Tariff; and
2(1)[p24](k)
the Comprehensive and Progressive Vietnam Tariff. (tarif PTPGP)
2(1)[p35]
2(1)[p36]
CUKTCA beneficiary means the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man, but excluding Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. (bénéficiaire de l’ACCCRU)
2(1)[p37]
customs duty, except for the purposes of Part 3, other than sections 82 and 122, means a duty imposed under section 20. (droits de douane)
2(1)[p38]
EU country or other CETA beneficiary has the meaning assigned by regulation. (pays de l’Union européenne ou autre bénéficiaire de l’AÉCG)
2(1)[p39]
final rate means the rate of customs duty that applies after the application of all reductions provided for under this Act, other than reductions related to rounding or to the elimination of rates of less than two per cent. (taux final)
2(1)[p39](a)
2(1)[p40]
for use in, wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item. (devant servir dans ou devant servir à)
2(1)[p39](a.1)
2(1)[p41]
free trade partner means
2(1)[p39](b)
2(1)[p41](a)
the United States;
2(1)[p39](c)
2(1)[p41](a.1)
Mexico;
2(1)[p41](b)
Chile; or
2(1)[p44]
2(1)[p41](c)
Israel or another CIFTA beneficiary. (partenaire de libre-échange)
2(1)[p45]
2(1)[p46]
“F” Staging List means the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule. (tableau des échelonnements)
2(1)[p47]
heading, in respect of goods, means a description in the List of Tariff Provisions accompanied by a four-digit number and includes all subheadings or tariff items the first four digits of which correspond to that number. (position)
2(1)[p47](a)
2(1)[p48]
Honduras means the land, maritime areas, and air space under the sovereignty of the Republic of Honduras 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. (Honduras)
2(1)[p47](b)
2(1)[p49]
Iceland means
2(1)[p49](a)
the land territory, air space, internal waters and territorial sea of Iceland; and
2(1)[p50]
2(1)[p49](b)
the exclusive economic zone and continental shelf of Iceland. (Islande)
2(1)[p51]
2(1)[p52]
imported from Israel or another CIFTA beneficiary has the meaning assigned by regulation. (importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI)
2(1)[p53]
initial rate means the rate of customs duty that applies before any reductions are made under this Act. (taux initial)
2(1)[p54]
Israel or another CIFTA beneficiary has the meaning assigned by regulation. (Israël ou autre bénéficiaire de l’ALÉCI)
2(1)[p55]
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)
2(1)[p56]
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)
2(1)[p57]
Liechtenstein means the land territory and air space of Liechtenstein. (Liechtenstein)
2(1)[p58]
List of Countries means the List of Countries and Applicable Tariff Treatments set out in the schedule. (tableau des traitements tarifaires)
2(1)[p59]
List of Tariff Provisions means the List of Tariff Provisions set out in the schedule. (liste des dispositions tarifaires)
2(1)[p60]
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)
2(1)[p61]
Minister means the Minister of Finance. (ministre)
2(1)[p62]Repealed
NAFTA country[Repealed, 2020, c. 1, s. 183]
2(1)[p62](a)
2(1)[p63]Repealed
North American Free Trade Agreement[Repealed, 2020, c. 1, s. 183]
2(1)[p62](b)
2(1)[p64]
Norway means
2(1)[p64](a)
the land territory, air space, internal waters and territorial sea of Norway; and
2(1)[p65]
2(1)[p64](b)
the exclusive economic zone and continental shelf of Norway. (Norvège)
2(1)[p66]
2(1)[p67]
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)
2(1)[p67](a)
2(1)[p68]
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)
2(1)[p67](b)
2(1)[p69]
prescribed means
2(1)[p69](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
2(1)[p70]
2(1)[p69](b)
in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)
2(1)[p71]
2(1)[p72]
regulation means a regulation made under this Act. (règlement)
2(1)[p73]
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)
2(1)[p74]
specific rate means a rate expressed in dollars or cents per unit of measure. (taux spécifique)
2(1)[p75]
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)
2(1)[p76]
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)
2(1)[p77]
Switzerland means the land territory and air space of Switzerland. (Suisse)
2(1)[p78]
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)
2(1)[p79]
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)
2(1)[p79](a)
2(1)[p80]
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)
2(1)[p79](b)
2(1)[p81]
Ukraine means
2(1)[p79](c)
2(1)[p81](a)
the land territory, air space, internal waters and territorial sea of Ukraine;
2(1)[p81](b)
the exclusive economic zone of Ukraine; and
2(1)[p83]
2(1)[p81](c)
the continental shelf of Ukraine. (Ukraine)
2(1)[p84]
2(1)[p84](a)
2(1)[p85]Repealed
UNCLOS[Repealed, 2024, c. 3, s. 34]
2(1)[p84](b)
2(1)[p86]
United States means
2(1)[p84](c)
2(1)[p86](a)
the customs territory of the United States, including the 50 states of the United States, the District of Columbia and Puerto Rico;
2(1)[p86](b)
the foreign trade zones located in the United States and Puerto Rico; and
2(1)[p88]
2(1)[p86](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)
2(1)[p90]
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)
2(2)Territories
A territory prescribed by regulation for the purposes of the definition country in subsection (1) is not, by virtue of being so prescribed, recognized as a country for purposes other than this Act.
3Elements of the List of Tariff Provisions
The List of Tariff Provisions is divided into Sections, Chapters and sub-Chapters.
4Words and expressions in Act
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.
5Goods imported from certain countries
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
6Percentage rates
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.
7Weight of goods
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.
8Restriction of Canadian waters
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.
9Delegation of powers
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.
10Classification 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.
10(2)Classification of “within access commitment” goods
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.
11Interpretation
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.
12Administration and enforcement
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.
13Amendment — List of Tariff Provisions
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.
14Amendment 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
14(1)(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);
14(1)(b)
a modification to an agreement or arrangement relating to international trade to which the Government of Canada is a party; or
14(1)(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.
14(2)Reciprocal reductions
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,
14(2)(a)
by way of compensation for concessions granted by the country or any other country, subject to any conditions set out in the order;
14(2)(b)
as may be required by Canada’s international obligations, subject to any conditions set out in the order; and
14(2)(c)
by way of compensation for any action taken under any of the following provisions:
14(2)(c)(i)
subsection 55(1),
14(2)(c)(ii)
section 60,
14(2)(c)(iii)
subsection 63(1),
14(2)(c)(iv)Repealed
[Repealed, 2020, c. 1, s. 185]
14(2)(c)(v)Repealed
[Repealed, 2020, c. 1, s. 185]
14(2)(c)(vi)
subsection 71(2),
14(2)(c)(vii)
subsection 71.01(1),
14(2)(c)(viii)
subsection 71.1(2),
14(2)(c)(ix)
subsection 71.41(1),
14(2)(c)(x)
subsection 71.5(1),
14(2)(c)(xi)
subsection 71.6(1),
14(2)(c)(xii)
subsection 72(2),
14(2)(c)(xiii)
subsection 73(1),
14(2)(c)(xiv)
subsection 74(1),
14(2)(c)(xv)
subsection 74(2),
14(2)(c)(xvi)Repealed
[Repealed, 2024, c. 3, s. 35]
14(2)(c)(xvii)
subsection 76(1),
14(2)(c)(xviii)
subsection 77(1),
14(2)(c)(xix)
subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
14(3)Order may be retroactive
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.
15List 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.
15(2)Effect
An amendment under subsection (1) does not affect the tariff treatments indicated for the country in respect of which the change is made.
16Meaning 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.
16(2)Rules of origin regulations
The Governor in Council may, on the recommendation of the Minister, make regulations
16(2)(a)
respecting the origin of goods, including regulations
16(2)(a)(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,
16(2)(a)(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
16(2)(a)(iii)
for determining when goods originate in a country for the purposes of this Act or any other Act of Parliament; and
16(2)(b)
for determining when goods are entitled to a tariff treatment under this Act.
16(2.1)Definition of geographic area
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.
16(3)Application of rules of origin regulations
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.
16(4)Uniform regulations
The Governor in Council may, on the recommendation of the Minister, make regulations for the uniform interpretation, application and administration of
16(4)(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;
16(4)(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
16(4)(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.
17Shipment 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.
17(2)Regulations
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.
18(1)
18Repealed
[Repealed, 2023, c. 26, s. 229]
18(1)(a)
18(1)(b)
19Regulations requiring marking
18(1)(c)
19(1)
The Governor in Council may, on the recommendation of the Minister, make regulations