Exempt from Pre-Publication
and Approved
|
Statutory Authority
&
Regulatory Plan Listing
|
Technical Amendments Order
(Customs Tariff), No. 9
(SOR/98-22)
(OIC 1997-1992); Remission Order in Respect of Goods
Under the Customs Duties Reduction or Removal Order, 1988
(SOR/98-23)
(OIC 1997-1993)
The Technical Amendments
Order amends Schedules I and II of the Customs Tariff,
the Customs Duties Reduction or Removal Order, 1988, the
Order Respecting the Remission of Customs Duties on
Grinding Beads, and the Tailored Collar Shirts Remission
Order, 1997, to correct minor technical errors (i.e.
numerical, typographical, translation or transposition
errors) identified by the Department of Finance, the
Department of National Revenue, and the Standing Joint
Committee for the Scrutiny of Regulations.
The Remission Order in
Respect of Goods Under the Customs Duties Reduction or
Removal Order, 1988 grants the remission of customs
duties on certain tariff codes which are amended in the
Technical Amendments Order (Customs Tariff), No. 9, in
order to maintain the policy intent of the legislation.
- Contact: Brian Roos
International Trade Policy Division, Department of
Finance, Ottawa, Ontario, K1A 0G5. Tel: 613-996-5538.
|
Customs Tariff, sections
12.1, 62, 68 and 101
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Order Amending the Import
Control List
(SOR/98-24,
OIC 1997-1994)
These amendments are
consequential to changes being made to simplify the
Customs Tariff*. They reflect changes to the reference to
the schedule in the Customs Tariff and changes to the
numbering of certain tariff items, including various
poultry products, dairy products, wheat and barley
products and cut roses.
The amended regulations are
being made consequential to the new legislation and will
come into force on January 1, 1998
- Contact: Ronald
Krystynak, Deputy Director, Trade Controls Policy
Division (EPM), Export and Import Controls Bureau,
Department of Foreign Affairs & International
Trade, P.O. Box 481, Station "A", Ottawa, Ontario, K1N
9K6. Tel: 613-995-2744.
|
Export and Import Permits
Act, section 6
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
*NOTE: Most of the
Tariff-related changes listed in this issue relate to a
major overhaul and simplification of the Customs Tariff
system that came into effect January 1, 1998. The new
simplified Customs Tariff (Bill C-11) was scheduled to
come into effect on January 1, 1998; the amended
Regulations and Orders are being made consequential to
the new legislation and come into force on January 1,
1998.
The simplification of the
tariff systems was released in draft on March 23, 1996
for public comment. This proposal incorporated previous
tariff simplification measures made public since 1994
through a series of seven separate rounds of formal
public consultations, and reflected comments from
interested parties. It also included new proposals
developed in the consolidation of the single tariff
schedule to the Customs Tariff, as well as revisions to
the Customs Tariff legislative text. Subsequently, the
1997 Federal Budget announced that legislation would be
tabled shortly to introduce a new simplified Customs
Tariff.
On April 22, 1997, a Notice
of Ways and Means Motion was tabled in Parliament
announcing the introduction of the new Tariff effective
January 1, 1998. However, as Parliament was dissolved
shortly thereafter for the federal election, a new Notice
was tabled on October 7, 1997. This left insufficient
time to go through the normal process of prepublishing
the proposed changes, seeking comments, and making
changes before the final versions of the Regulations and
Orders were approved. Due to the lack of prepublication,
comments can be made until March 1, 1998; amendments to
the regulations resulting from the comments will be made
during 1998.
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Order Amending the Export
Control List
(SOR/98-25,
OIC 1997-1995); Issuance of Certificates Regulations,
amendment
(SOR/98-26,
OIC 1997-1996)
The first amendment replaces
Item 5201 of Group 5 of the schedule to the Export
Control List with the following: "5201. Peanut butter
that is classified under tariff item No. 2008.11.10 in
the List of Tariff Provisions set out in the schedule to
the Customs Tariff. (All destinations)"
In the second amendment, the
definitions "apparel goods", "fabric and made-up goods"
and "spun yarn" in section 2 of the Issuance of
Certificates Regulations are amended by replacing the
expression "of Schedule I" with the expression "in the
List of Tariff Provisions set out in the schedule".
The Orders come into force
on January 1, 1998.
Contact: Ronald Krystynak,
Deputy Director, Trade Controls Policy Division (EPM),
Export and Import Controls Bureau, Department of Foreign
Affairs & International Trade, P.O. Box 481, Station
"A", Ottawa, Ontario, K1N 9K6. Tel: 613-995-2744.
|
Export and Import Permits
Act, section 6
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
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Order Amending the Order
Specifying Limits on the Annual Aggregate Quantity of
Goods of Tariff Item No. 0603.10.21 that are Entitled to
the Benefit of the Canada-Israel Free Trade Agreement
Tariff (SOR/9-27, OIC 1997-1997)
The title of the Order
Specifying Limits on the Annual Aggregate Quantity of
Goods of Tariff Item No. 0603.10.21 that are Entitled to
the Benefit of the Canada-Israel Free Trade Agreement
Tariff is replaced by "Order Specifying Limits on the
Annual Aggregate Quantity of Roses of Tariff Item No.
0603.10.11 that are Entitled to the Canada-Israel
Agreement Tariff".
Section 1 of the Order is
replaced by the following:
"1. The aggregate quantity
of roses of tariff item No. 0603.10.11 that are entitled
to the benefit of the Canada-Israel Agreement Tariff is
limited to 90,000 dozen in a calendar year."
The Order comes into force
on January 1, 1998.
- Contact: Deborah E.M.
Hoeg, International Trade Policy Division, Department
of Finance, Ottawa, Ontario, K1A 0G5.
Tel:613-996-7099.
|
Export and Import Permits
Act, section 51
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Regulations Amending
Certain Instruments Made Under the Customs Tariff (Tariff
Simplification)
(SOR/98-28,
OIC 1997-1998)
These amendments are
technical in nature and consist primarily of: tariff item
conversions, amendments to references to schedules in the
prior Customs Tariff, changes in terminology, and other
similar editorial changes. The changes relate to the new
simplified Customs Tariff and come into effect January 1,
1998.
More specifically, the
changes include:
- Order Repealing Certain
Regulations and Orders under the Customs Tariff
(Tariff Simplification) - this Order revokes certain
Regulations, Orders and Remission Orders that are no
longer effective under the provisions of the new
Customs Tariff.
- Order Repealing Certain
Orders made under the Financial Administration Act
(Tariff Simplification) - this Order revokes certain
Remission Orders that are no longer effective under
the provisions of the new Customs Tariff.
- Remission Order
Respecting Imports of Goods Originating in
Commonwealth Developing Countries - this Order
minimizes instances of tariff rate increases on
certain commodities of key trade interest resulting
from the termination of the British Preferential
Tariff (BPT) treatment. The Order maintains tariff
rates equivalent to the former BPT rates of duty for
goods imported in significant quantities (i.e. average
imports of $10,000 or more per year during the period
1993-95) from Commonwealth developing countries until
such time as the BPT preferences have been overtaken
by the final Uruguay Round Most-Favoured-Nation (MFN)
rate reductions by 2004, at the latest. In this
manner, importers of goods subject to the longer MFN
rate reduction categories will not face higher rates
until such time as they are able to take advantage of
the final lower MFN rates, thereby ensuring that these
importers are treated equitably vis-a-vis importers of
goods on which the final lower MFN rates were
implemented in 1995 or 1998. Eligibility for these
rates is subject to rules of origin and direct
shipment conditions that previously governed
entitlement to the BPT.
|
Customs Tariff, section 16,
subsection 19(1), sections 34 and 49, subsections 68(6),
73(9) and 74(3), sections 106 and 115 and paragraphs
132(1)(k) and (p)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
- Order Respecting the
Remission of a Portion of the Customs Duties and
Excise Taxes on Imports of Certain Woolen Fabrics -
Supplementary Note 1 to Section XI of the current
Customs Tariff authorizes the Deputy Minister of
National Revenue to set, effective July 1 of every
year, maximum Most-Favoured-Nation Tariff (MFN) and
British Preferential Tariff (BPT) rates of duty on
imports of certain woolen fabrics. As a result of the
termination of the BPT in the context of the tariff
simplification initiative, Supplementary Note 1 has
been revised in the simplified Customs Tariff to
maintain this long-standing practice and to avoid
tariff rate increases on woolen fabrics sourced from
countries previously eligible for the BPT. The revised
Note enables the Deputy Minister of National Revenue
to set, effective July 1 of every year, the maximum
MFN rate as well as a maximum rate for imports of
qualifying fabrics from Commonwealth countries. The
purpose of this Order is to maintain, by remission,
rates equivalent to the MFN and BPT rates set on July
1, 1997, pursuant to Supplementary Note 1 until June
30, 1998, at which time the Deputy Minister of
National Revenue will have authority pursuant to the
revised Supplementary Note to introduce the maximum
rates for the following year.
- Regulations Respecting
the Customs Duty Payable on Certain Woolen Fabrics
Originating in Commonwealth Countries - these
regulations are required to complement revisions to
Supplementary Note I of Section XI of the Customs
Tariff resulting from the termination of the British
Preferential Tariff (BPT) treatment in the context of
the tariff simplification initiative. To minimize
instances of tariff rate increases as a result of the
BPT termination, Supplementary Note I was revised to
maintain BPT equivalent rates of duty on imports of
certain woolen fabrics from Commonwealth countries.
The Commonwealth Countries Woolen Fabrics Regulations
restrict eligibility to the BPT equivalent rates to
countries previously entitled to the BPT and maintain
the rules of origin and direct shipment requirements
that were previously imposed under the BPT.
- Most-Favoured-Nation
Tariff Rules of Origin Regulations - the authority
under which rules of origin requirements for
Most-Favoured-Nation (MFN) Tariff treatment are
established has been incorporated under a general
authority (Section 16(2)) of the new Customs Tariff.
At the same time, the British Preferential Tariff
(BPT) is being discontinued. This Order does not
change the substance of the MFN rules and deletes
reference to BPT rules. It also continues the
requirement that to qualify for MFN treatment, goods
must be shipped directly from a country entitled to
MFN treatment. The direct shipment requirements are
defined in Sections 17 and 18 of the new Tariff.
- General Preferential
Tariff and Least Developed Country Tariff Rules of
Origin Regulations - the authority under which the
rules of origin requirements for General Preferential
and Least Developed Country Tariff treatments are
established has been incorporated under a general
authority (Section 16(2)) in the simplified Customs
Tariff. These Regulations maintain the substance of
the previous Order, including the requirement that
goods must be shipped directly from the last
beneficiary country in which work has been performed
on the goods. The direct shipment requirements are
defined in Sections 17 and 18 of the new Tariff.
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- Australia Tariff and New
Zealand Tariff Rules of Origin Regulations - the
authority under which the rules of origin requirements
for both Australia and New Zealand preferential tariff
treatments are established has been incorporated under
a general authority (Section 16(2)) in the simplified
Customs Tariff. Minor updates have been made.
- Commonwealth Caribbean
Countries Tariff Rules of Origin Regulations - the
authority under which the rules of origin requirements
for the Commonwealth Caribbean Countries Tariff
treatment (CARIBCAN) are established has been
incorporated under a general authority (Section 16(2))
of the simplified Customs Tariff. These Regulations,
pursuant to this new enabling authority, maintain the
substance of the previous Order, including the
requirement that goods must be shipped directly from
the last beneficiary country in which work has been
performed on the goods. The direct shipment
requirements are defined in Sections 17 and 18 of the
new Tariff.
- Mexico Deemed Direct
Shipment (General Preferential Tariff) Regulations -
these regulations allow goods to be transshipped
through the United States without the normal
documentary requirements but with sufficient shipping
documents to satisfy the Minister of National Revenue
that the goods would have otherwise qualified for the
General Preferential Tariff treatment. This had
previously been accomplished through a remission
Order.
- Regulations Exempting
Certain Goods From the Application of Subsection
118(1) of the Customs Tariff - subsection 118(1) of
the simplified Customs Tariff requires that persons
granted duty relief on imported goods report to
Customs and pay any applicable duties should they fail
to comply with the conditions under which duty relief
was granted. Subsection 118(4) provides the Governor
in Council with the authority to make regulations on
the recommendation of: a) the Minister of National
Revenue with respect to the time limits for the
application of subsection 118(1); and, b) the Minister
of Finance concerning the circumstances in which
certain goods are exempted from the application of
subsection 118(1). Under the current Customs Tariff,
the Minister of National Revenue is responsible for
making recommendations to the Governor in Council on
both of these matters. As a result of this division of
responsibility, new regulations, on the recommendation
of the Minister of Finance, are required to prescribe
the circumstances in which certain goods are exempted
from the application of subsection 118(1) of the
simplified Customs Tariff. These regulations
essentially replicate the current regulations
recommended by the Minister of National Revenue. The
only exemption provision that has not been
incorporated into these new regulations is one
relating to temporarily imported goods that are
destroyed prior to their exportation. This provision
has been incorporated directly into the simplified
Customs Tariff in relation to tariff item 9993.00.00.
- Rules Amending the
Canadian International Trade Tribunal Rules - these
amendments to the Canadian International Trade
Tribunal Rules are technical in nature and are
required to ensure consistency with the structure and
terminology of the new simplified Customs Tariff.
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- Order Designating
Certain Countries and Military Service Agencies for
the Purposes of Tariff Item No. 9810. 00.00 - section
132(h)(i) of the simplified Customs Tariff replaces
the authority currently in tariff item 9810.00.00 that
allows the Minister of National Revenue to recommend
the designation of certain foreign countries which are
either NATO members or eligible for British
Preferential Treatment, as well as military service
institutions, to import duty-free arms, munitions,
military stores and other goods used at Canadian
defence establishments. This authority is being
transferred to the Minister of Finance and, with the
deletion of the British Preferential Tariff, expanded
to cover all countries to ensure that the current
benefits can be maintained.
- Prison Manufactured or
Produced Goods Regulations - tariff item 9897.00.00 of
the Customs Tariff prohibits the importation of goods
manufactured or produced wholly or in part by prison
labour. Under established policy, importation of such
goods is allowed if they are imported by non-residents
or by residents for their own personal use. Such an
exemption, provided for by Order under the
recommendation of the Minister of National Revenue,
will not be done under the authority of the Minister
of Finance.
- Order Amending Certain
Remission Orders Made Under the Financial
Administration Act (Tariff Simplification) - the
amendment make technical changes to a number of Orders
made pursuant to the Financial Administration Act for
the purpose of ensuring consistency with the new
Customs Tariff.
- Used or Second-hand
Motor Vehicles Tariff Exclusion Regulations - these
regulations specify the general circumstances under
which used or second-hand motor vehicles can be
imported and thereby exempted from the prohibition on
the importation of used vehicles provided for in
tariff item 9897.00.00. Under the Canada-United States
Free Trade Agreement, there is no prohibition on used
vehicles imported from the United States.
- Motor Vehicles Tariff
Order, 1998 - under the Canada-U.S. Automotive
Products Trade Agreement (the Auto Pact), Canada
provides duty-free entry for motor vehicles, articles
and automotive parts imported by or on behalf of
eligible automotive manufacturers, subject to these
companies meeting certain conditions. This Order, 1998
contains the technical changes required as a result of
the new Tariff, while maintaining the current policy
with respect to the Auto Pact.
- Order Amending the List
of Tariff Provisions set out in the schedule to the
Customs Tariff - this Ministerial Order amends the
List of Tariff Provisions in the new Customs Tariff to
delete certain tariff provisions that are redundant as
a result of the Motor Vehicle Tariff Order, 1998.
Contact: Deborah E.M. Hoeg,
International Trade Policy Division, Department of
Finance, Ottawa, Ontario, K1A 0G5. Tel:613-996-7099.
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Order Repealing Certain
Regulations and Orders Under the Customs Tariff (Tariff
Simplification) (SOR/98-29, OIC 1997-1999)
The Order repeals a number
of Regulations and Orders as a result of the new
simplified Customs Tariff, effective January 1, 1998.
Terminated are: Automotive
Parts Tariff Reduction Order 1966; Handicraft Goods
Order; Tariff Treatment Accorded Certain Products of
Australia; Preferential Tariff Treatment to Certain
Countries; Sports Equipment Regulations;
Most-Favoured-Nation Tariff Extension of Benefit Order -
German Democratic Republic; Soluble Coffee Direct
Shipment Condition Exemption Order; Duty Removal
Regulations for Specified Ships; Duty Removal Regulations
for Specified Ships No. 2;
|
Customs Tariff, section 115
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
|
Terminated are: Used Goods
and Less Than Prime Quality Goods Regulations; Customs
Duties Reduction or Removal Order, 1988; Chemicals and
Plastics Duties Reduction or Removal Order, 1988; Used
Foundry Patterns and Related Jigs and Fixtures Remission
Order, No. 2; S.S. Aquarama Remission Order; United
States Tariff Rules of Origin Regulations; M/S Lion Queen
Duties Removal Regulations; Specialty Yarns and Fabrics
for Apparel Remission Order; Certain Tropical Products
Remission Order; Most-Favoured-Nation Tariff Extension of
Benefit Order - Kingdom of Saudi Arabia;
Most-Favoured-Nation Tariff Extension of Benefit Order -
Hungary and Poland; Pointe Shoes or Block Toe Shoes
Remission Order, 1991; General Preferential Tariff
Extension of Benefit Order - Namibia; British
Preferential Tariff Extension of Benefit Order - Namibia;
Yugoslavia General Preferential Tariff Withdrawal Order;
Most-Favoured-Nation Tariff Extension of Benefit Order
(Armenia, Estonia, Latvia, Lithuania, Russian Federation
and Ukraine); Most-Favoured-Nation Tariff Extension of
Benefit Order (Slovenia); General Preferential Tariff
Extension of Benefit Order (Armenia, Estonia, Latvia,
Lithuania, Russian Federation and Ukraine); General
Preferential Tariff Extension of Benefit Order
(Slovenia); Vessels in International Transportation Duty
Removal Regulations; China Customs Duty Remission Order;
Soluble Coffee General Preferential Tariff Remission
Order; Defence Supplies Remission Order;
Most-Favoured-Nation Tariff Extension of Benefit Order
(Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan,
Moldova, Tadjikistan, Uzbekistan and Turkmenistan);
General Preferential Tariff Extension of Benefit Order
(Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzetan,
Moldova, Tadjikistan, Uzbekistan and Turkmenistan); D.V.
Balmoral Sea Remission Order; Least Developed Developing
Countries Order (Cambodia, Liberia, Madagascar,
Mozambique, Solomon Islands, Zaire and Zambia);
Designers' Samples Remission Order, 1993; General
Preferential Tariff Extension of Benefit Order (the
Republic of South Africa); General Preferential Tariff
Extension of Benefit Order (the Czech Republic and the
Slovak Republic); Most-Favoured-Nation Tariff Extension
of Benefit Order to Mongolia; Electrical Power
Transformer Remission Order, 1995; Dry Pasta Order, 1996;
Most-Favoured-Nation Tariff Extension of Benefit Order
(Eritrea); General Preferential Tariff Extension of
Benefit Order (Eritrea); Least Developed Developing
Countries Order (Angola, Eritrea and Botswana);
Most-Favoured-Nation Tariff Extension of Benefit Order
(Andorra, Monaco, San Marino and Vatican City (The Holy
See)); Heading No. 98.26 Customs Duty Order, 1997;
Most-Favoured-Nation Tariff Extension of Benefit Order
(the Republic of Croatia); General Preferential Tariff
Extension of Benefit Order (the Republic of Croatia)
Societe de Cogeneration Kingsey Turbine Remission Order;
and General Preferential Tariff Withdrawal Order - Burma
(Myanmar).
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Remission Order Respecting
Imports of Goods Originating in Commonwealth Developing
Countries (SOR/98-30, OIC 1997-2001); Order Respecting
the Remission of a Portion of the Customs Duties and
Excise Taxes on Imports of Woolen Fabrics (SOR/98-31, OIC
1997-2002);Regulations Respecting the Customs Duty
Payable on Woolen Fabrics Originating in Commonwealth
Countries (SOR/98-32, OIC 1997-2003).
The Orders and Regulations,
which come into effect January 1, 1998, relate to
remissions and customs duties on goods originating in
Commonwealth Developing counties; on imports of woolen
fabrics from Commonwealth countries; and on duty payable
on woolen fabrics originating in commonwealth countries.
|
Customs Tariff, subsection
17(2), section 115 and paragraph 132(1)(c)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Most-Favoured-Nation Tariff
Rules of Origin Regulations (SOR/98-33, OIC 1997-2004);
General Preferential Tariff and Least Developed Country
Tariff Rules of Origin Regulations (SOR/98-34, OIC
1997-2005); Australia Tariff and New Zealand Tariff Rules
of Origin Regulations (SOR/98-35, OIC 1997-2006);
Commonwealth Caribbean Countries Tariff Rules of Origin
Regulations (SOR/98-36, OIC 1997-2007)
The Regulations, which come
into effect January 1, 1998, redefine the rules of origin
under the simplified Tariff, including defining the
requirements for goods to benefit under the specified
special tariff treatment. The Regulations also repeal
earlier versions.
More specifically, the
following are repealed:
- The Most-Favoured-Nation
Tariff and British Preferential Tariff Rules of Origin
Regulations;
- The General Preferential
Tariff and Least Developed Developing Countries Rules
of Origin Regulations;
- The New Zealand and
Australia Rules of Origin Regulations; and
- The Caribbean Rules of
Origin Regulations.
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Customs Tariff, subsection
16(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Mexico Deemed Direct
Shipment (General Preferential Tariff) Regulations
(SOR/98-37, OIC 1997-2008)
The Regulations, which come
into effect January 1, 1998, deem goods which are the
product of Mexico to have been shipped direct to Canada
as long as they are imported in accordance with section
32 of the Customs Act, are transshipped through a U.S.
port on the Mexico-U.S. border and then to a consignee in
a specified Canadian border, and are supported by the
appropriate document required by the Minister of National
Revenue.
The Regulations repeal the
Mexico Direct Shipment Condition Exemption Order.
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Customs Tariff, subsection
17(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Regulations Exempting
Certain Goods from the Application of Subsection 118(1)
of the Customs Tariff (SOR/98-38, OIC 1997-2009)
The Regulations, which come
into effect January 1, 1998, exempts from subsection
118(1) of the Customs Tariff those goods imported into
Canada that are consumer in response to an emergency.
Also exempt are imported
goods that are temporarily diverted to use other than
that for which they were released; in this case the
exemption lasts for the period during which the goods are
used in response to the emergency.
Emergency is defined to
include a medical emergency, a fire, a floor or any
disaster that threatens life, property or the
environment.
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Customs Tariff, paragraph
118(4)(b)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
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Canadian International Trade
Tribunal Rules, amendment (SOR/98-39, OIC 1997-2010)
The amendment provides new
language for paragraph 84(c) and paragraphs 89(a) and (b)
of the current rules.
The first change relates to
inquiries relating to the importation of goods entitled
to the United States Tariff, the Mexico Tariff, the
Mexico-United States Tariff, the Canada-Israel Free Trade
Agreement Tariff or the Chile Tariff.
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Canadian International Trade
Tribunal Act, subsection 39(1)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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The second change relates to
written complains to the Tribunal by domestic producers
of goods about injury or threatened injury being caused
by like or directly competitive goods being imported
under the General Preferential Tariff, the Least
Developed Country Tariff or the Commonwealth Caribbean
Countries Tariff.
The amended rules come into
effect January 1, 1998.
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Order Designating Certain
Countries and Military Service Agencies for the Purposes
of Tariff Item No. 9810.00.00 (SOR/98-40, OIC 1997-2011)
The Order, which comes into
effect January 1, 1998, designates the following
countries for the purposes of tariff item No. 9810.00.00
of the Customs Tariff: Australia; Belgium; Denmark;
France; Germany; Ghana; Greece; Iceland; India; Italy;
Jamaica; Luxembourg; Netherlands; New Zealand; Norway;
Pakistan; Portugal; Sri Lanka; Trinidad and Tobago;
Turkey; United Kingdom; and the United States of America.
The Order also designates
the following military service agencies for the purposes
of tariff item No. 9810.00.00 of the Customs Tariff:
German Air Force Tactical Training Command, Goose Bay,
Labrador, Newfoundland; Post Exchanges - AC & W Sites
authorized by the Minister of National Revenue; Royal Air
Force Detachment, Goose Bay, Labrador, Newfoundland;
United States Military Services Agencies at Goose Bay
Airport, Labrador, Newfoundland; and United States
Property Accountability Office, Headquarters ADC
Detachment No. 1, Ottawa, Ontario.
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Customs Tariff, paragraph
132(1)(g)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
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Prison Manufactured or
Produced Goods Regulations, 1998 (SOR/98-41, OIC
1997-2012)
The Regulations, which come
into force January 1, 1998, amend tariff item 9897.00.00
to exclude goods manufactured or produced wholly or in
part by prison labour, on the condition that the goods
are imported solely for personal use and not for sale or
for any business or occupational use, by a non-resident
of Canada; or a resident of Canada, reporting the goods
at the time of his or her return to Canada.
The Regulations repeal the
Prison Manufactured or Produced Goods Regulations.
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Customs Tariff, subsection
17(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Used or Second-hand Motor
Vehicles Regulations, 1998 (SOR/98-42, OIC 1997-2014)
The Regulations, which come
into force January 1, 1998, sets out those categories of
motor vehicles which are excluded from the application of
tariff item No. 9897.00.00.
The Regulations repeal the
Used or Second-hand Motor Vehicles Regulations.
|
Customs Tariff, subparagraph
132(1)(m)(ii)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
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Motor Vehicles Tariff Order,
1998 (SOR/98-43, OIC 1997-2015)
The Order, which come into
force January 1, 1998, amends the list of Tariff
Provisions set out in the Schedule to the Customs Tariff
by adding certain automobiles of heading No. 87.02 or
87.03, specified commercial vehicles of heading No.
87.01, 87.03, 87.04 or 87.05, buses of heading No. 87.02,
and articles, excluding tires and tubes, for use as
original equipment, parts of accessories in the
manufacture of the above vehicles.
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Customs Tariff, subsection
14(2) and section 16
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
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In all cases, the vehicles
must meet conditions set out in the schedule (section 2)
to the Tariff Order in order to qualify for the reduced
rate of duty under tariff items 9954.00.00 to 9957.00.00.
The Regulations repeal the
Used or Second-hand Motor Vehicles Regulations.
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Determination,
Re-determination and Further Re-determination of Origin,
Tariff Classification and Value for Duty Regulations
(SOR/98-44, OIC 1997-2016); Verification of Origin,
Tariff Classification and Value for Duty of Imported
Goods Regulations (Non-Free Trade Partners) (SOR/98-45,
OIC 1997-2017); Prescribed Classes of Persons in Respect
of Diversion of Imported Goods Regulations (SOR/98-46,
OIC 1997-2018); Tariff Items Nos. 9971.00.00 and
9992.00.00 Accounting Regulations (SOR/98-47, OIC
1997-2019); Refund of Duties Regulations (SOR/98-48, OIC
1997-2020); NAFTA Marking Determination, Re-determination
and Further Re-determination Regulations (SOR/98-49, OIC
1997-2021); Diversion of imported Goods Exemption
Regulations (SOR/98-50, OIC 1997-2022); Regulations
Repealing Certain Regulations under the Customs Act
(SOR/98-51, OIC 1997-2023)
The following new or revised
regulations, all flowing from the Tariff Simplification
exercise, include changes necessitated by the move to a
single level of appeal against any departmental
determinations or redeterminations of origin, tariff
classification or value for duty, as well as by the shift
towards a full self-assessment regime for the importing
community.
More specifically:
Determination,
Re-determination and Re-determination of Origin, Tariff
Classification and Value for Duty Regulations: these new
Regulations, which are being made as a direct result of
changes to sections 57.1 to 64 of the Customs Act, set
out a number of requirements pertaining to the new single
level of appeal that will now apply to decisions made by
the Department relating to the origin, tariff
classification and value for duty of imported goods. The
Regulations prescribe a time limit of up to five years
after the date a determination has been made under
section 58 of the Act, within which a further
re-determination may be initiated by the Department with
respect to origin, tariff classification or value for
duty. The extra time permitted beyond the four year limit
specified under section 59 applies only if, after an
audit or verification, a refund is granted or there is a
self-adjustment by the importer. The regulations specify
who is entitled to receive a notice from the Department
concerning determination, redetermination or further
re-determination, whether any such actions are initiated
by the Department or by a person entitled to file a
request with the Deputy Minister.
|
Customs Act, subsections
57.2(4), 60(2), 63(2), paragraph 164(1)(i)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
- Determination,
Re-determination and Re-determination of Origin,
Tariff Classification and Value for Duty Regulations
(continued): the term "prescribed persons" will
include the importer, the owner of the goods at the
time of release, the person liable for payment of the
duties or the person who accounted for the goods. It
will also encompass the foreign exporter of goods
imported into Canada, in the case of any formal
decision relating to origin. The regulations also
prescribe the persons who are obliged to pay whatever
duties may be owing as a result of the various types
of formal decisions that may be taken by the
Department with respect to imported goods. A person
who receives a notice of determination,
re-determination or further redetermination (other
than a foreign exporter) will be required to pay the
amount owing as duties as a result of any such a
decision, but will still have the option to provide
security as an alternative to full payment. For cases
where the amounts of duties paid are in excess of what
is required by a formal decision of the Department,
the Regulations specify that a person who was given
notice of a determination, re-determination or further
re-determination by the Department (other than a
foreign exporter) is to be given a refund of any
duties, or duties and interest.
- Verification of Origin,
Tariff Classification and Value for Duty of Imported
Goods Regulations (Non-Free Trade Partners): these new
Regulations outline the methods for conducting
verifications of origin, tariff classification and
value for duty with respect to goods imported from
countries that are not parties to free trade
agreements with Canada. Such methods may include
verification visits in Canada, questionnaires to the
importers or owners of the goods or to anyone else who
may have accounted for the goods, reviews of written
responses from such persons, and reviews of other
information or samples that may pertain to the goods.
These Regulations are tied directly to Revenue
Canada's move to a complete importer self-assessment
system.
- Prescribed Classes of
Persons in Respect of Diversion of Imported Goods
Regulations: these new Regulations prescribe the
additional classes of persons, aside from the importer
or owner of the imported goods, who are expected to
inform the Department within 90 days after becoming
aware of any error in the tariff classification or
declared value for duty on the original import
accounting documents and to pay whatever amount may be
owing as duties and interest as a result of the
necessary correction. These prescribed classes include
persons who purchase or otherwise acquire the goods
after the date of accounting and persons who sell or
otherwise dispose of the goods subsequent to
importation. These Regulations will assist in dealing
with situations in which goods are sold or disposed of
for uses other than those declared to the Department
at the time of importation. The provisions governing
diversions of goods to other, nondeclared uses
subsequent to importation, including the classes of
persons expected to report changes of use, were
previously covered by section 88 of the Customs Act.
- Tariff Items Nos.
9971.00.00 and 9992.00.00 Accounting Regulations:
these new Regulations replace the NAFTA (Tariff Item
Nos. 9821.00.00 and 9822.00.00) Accounting Regulations
and the CIFTA and CCFTA Tariff Item No. 9827.00.00
Accounting Regulations; they specify the documentary
requirements for all goods, including vessels,
returned to Canada after having been repaired in the
United States, Mexico, Chile or in Israel or another
CIFTA beneficiary.
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- Refund of Duties
Regulations: these revised Regulations set out the
requirements for evidence in support of refund
applications in various situations and also explain
the calculation of the amounts of duties to be
refunded in each circumstance. With these changes, the
Regulations now encompass refund situations stemming
from clerical or typographical errors, duties that
have been overpaid or paid due to an error in a
determination by the Department, situations where
goods have been sold or otherwise disposed of or used
in compliance with conditions set out in a tariff item
in the List of Tariff Provisions contained in the
Schedule to the Customs Tariff, and for certain other
reasons. These additions all conform to amendments
that have been made to subsection 74(1) of the Customs
Act, in which above-noted provisions are reflected in
paragraphs 74(1)(d) to (g). Nearly half of the
sections of these Regulations have also been
renumbered, but no other changes have been made.
- NAFTA Marking
Determination, Re-determination and Further
Re-determination Regulations: these revised
Regulations now include a reference to the fact that
it must be an officer designated by the Minister who
may carry out the determination, re-determination and
further redetermination of the marking of imported
goods and provide notice of any decision taken as a
result of an initial determination. For a
re-determination or further redetermination of marking
that has been initiated by Revenue Canada, notice of
the decision must also be given by the Deputy Minister
to the importer, the foreign exporter and the producer
of the goods.
- Diversion of imported
Goods Exemption Regulations: these revised Regulations
prescribe emergency use as being one for which an
exemption from the application of the change of
end-use provisions of subsection 32.2(6) of the
Customs Act is applicable. As a result, a correction
to the declaration of the tariff classification of the
goods is not required as long as the goods are used in
or are intended to be used in response to the
emergency situation. Also the provisions in the former
Diversion of Imported Goods Time Limits and Exemption
Regulations respecting the time limits for the
reporting of goods diverted to other uses has been
moved to section 32.2 of the Customs Act and no longer
appear in the Regulations. Previously, the provisions
of subsection 32.2(6) of the Act were found in the
former section 89 of the Act, while the authority for
these Regulations was under the-former section 94.
Accordingly, other than a change in the legislative
references now found in sections 2 and 3 of the
Regulations, the only other changes are to format and
style.
- Regulations Repealing
Certain Regulations under the Customs Act: these
Regulations repeal two regulations: The
Re-determination and Re-appraisal of Goods
Regulations, made under the pre-1986 Customs Act; and
the Requests for Redetermination or Re-appraisal
Regulations, which were supposed to be repealed at the
time the North American Free Trade Agreement.
The move to the single-level
of internal appeal is expected to result in significantly
lower costs for both Revenue Canada and the importing
community, and should prove to be much less
time-consuming than the old two-level appeal process.
Contact: Gerry Patterson,
Manager, Legislation Development, Tariff Policy and
Interpretation Directorate, Customs and Trade
Administration Branch, Department of National Revenue,
7th Floor, Connaught Building, Ottawa, Ontario, K1A 0L5.
Tel: 613-954-6891; Fax: 613-952-2093.
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Proof of Origin of Imported
Regulations under the Customs Act (SOR/98-52, OIC
1997-2024)
These revised Regulations
correct a number of legislative references resulting from
the introduction of the new Customs Tariff and amendments
to the Customs Act. As well, they contain changes that
streamline the circumstances in which proof of origin
must be furnished.
The revised requirement now
calls for proof of origin to be furnished at the time of
accounting, at the time a refund application is filed
under section 74 of the Customs Act, or at any time when
it is requested by an officer.
In addition, these
Regulations reflect the fact that the new Customs Tariff
contains no references to the old British Preferential
Tariff (BPT), either in the main body or in List of
Tariff Provisions. Therefore, the proof of origin
requirements for importations from BPT countries are no
longer relevant in this context and have been removed.
Contact: Gerry Patterson,
Manager, Legislation Development, Tariff Policy and
Interpretation Directorate, Customs and Trade
Administration Branch, Department of National Revenue,
7th Floor, Connaught Building, Ottawa, Ontario, K1A 0L5.
Tel: 613-954-6891; Fax: 613-952-2093.
|
Customs Act, section 35.1,
paragraph 164(1)(i)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
Regulations Amending Certain
Regulations under the Customs Act (Tariff Simplification
- Miscellaneous Program) (SOR/98-53, OIC 1997-2025)
These Regulations amend a
number of regulations under the Customs Act, in order to
correct their legislative references. These changes have
been necessitated by the passage of Bill C-11, which
includes a complete revision to the Customs Tariff,
together with a new List of Tariff Provisions that is now
the sole schedule to that Act.
All of the amendments are of
a minor technical nature and reflect no substantive
changes to the various instruments. They are, however,
integral to the Tariff Simplification exercise and are
needed in order to keep the legislative references
current. This will prevent some confusion on the part of
the importing community that might otherwise result if
these amendments were not carried out.
Changed are the:
- Submission of Samples of
Fabrics for Importation Regulations;
- Reporting of Imported
Goods Regulations;
- Imported Goods Records
Regulations;
- Accounting for Imported
Goods and Payment of Duties Regulations;
- Customs Sufferance
Warehouses Regulations;
- NAFTA Prescribed Class
of Goods Regulations;
- Free Trade Agreement
Advance Rulings Regulations; and
- NAFTA and CCFTA
Verification of Origin Regulations.
Contact: Gerry Patterson,
Manager, Legislation Development, Tariff Policy and
Interpretation Directorate, Customs and Trade
Administration Branch, Department of National Revenue,
7th Floor, Connaught Building, Ottawa, Ontario, K1A 0L5.
Tel: 613-954-6891; Fax: 613-952-2093.
|
Customs Act, sections 12, 30
and 32; subsections 35.02(4), 40(3) and 42.4(2), section
43.1, subsection 147.1(14), paragraphs 164(1)(d), (i) and
(j); and subsections 164(1.1) and (1.2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Goods Imported and Exported
Refund and Drawback Regulations, amendment (SOR/98-54,
OIC 1997-2026); Duties Relief Regulations, amendment
(SOR/98-55, OIC 1997-2027); Refund of Duties on Obsolete
or Surplus Goods Regulations (SOR/98-56, OIC 1997-2028);
Goods Imported by Designated Foreign Countries, Military
Service Agencies and Institutions (Tariff Item No.
9810.00.00) Regulations (SOR/98-57, OIC 1997-2029);
Temporary Importation (Tariff Item No. 9993.00.00)
Regulations (SOR/98-58, OIC 1997-2030); Time Limit for
the Application of Subsection 118(1) of the Customs
Tariff Regulations (SOR/98-59, OIC 1997-2031); Order
Amending the Scientific or Exploratory Expeditions
Remission Order, 1994 (SOR/98-60, OIC 1997-2032);
Returning Persons Exemption Regulations (SOR/98-61, OIC
1997-2033)
The following regulatory
revisions or amendments, made pursuant to different
provisions of the new Customs Tariff, reflect various
changes to the legislative provisions under the Tariff
Simplification initiative:
- Regulations Amending the
Goods Imported and Exported Refund and Drawback
Regulations: these amendments make appropriate changes
to the legislative references of the new Customs
Tariff. Since the former legislative provisions
pertaining to customs duty remission for machinery,
including automotive machinery, are not carried into
the new Act, the previous references in the
Regulations to the time limits on applications for
refunds in relation to remissions of customs duties on
machinery have been deleted.
- Regulations Amending the
Duties Relief Regulations: these amending Regulations
serve only to make suitable changes in the Duties
Relief Regulations to the legislative references in
the new Customs Tariff.
- Refund of Duties on
Obsolete or Surplus Goods Regulations: these new
Regulations replace section 5 of the former Home
Consumption Drawback and Refund of Duties on obsolete
and Surplus Goods Regulations. Since the provisions
governing home consumption drawbacks in the previous
Customs Tariff have been eliminated by the new
legislation, the old regulations are being repealed
under a separate instrument pursuant to the previous
Act. The new Regulations continue the provisions
concerning applications for refund of duties on
obsolete and surplus goods, but do not entail any
change of policy in relation to such articles or
materials.
- Goods Imported by
Designated Foreign Countries, Military Service
Agencies and Institutions (Tariff Item No. 9810.00.00)
Regulations: these new Regulations encompass the
provisions of the old Goods imported by Designated
NATO Countries and Agencies Regulations, which were
originally made under provisions of the pre-1988
Customs Tariff. The only provisions of the old
regulations that will be carried into the new
instrument pertain to the certificates that must be
presented to a customs officer in order for goods to
qualify for importation under Tariff Item No.
9810.00.00. Other provisions of the old instrument
that related to the requirements for completing
customs documents and the specific forms involved do
not fall within the purview of the legislative
authority used to make the new Regulations. As well,
any references in the old instrument to the relief of
sales and excise taxes have been dropped, since they,
too, are beyond the scope of the legislative authority
for this instrument.
|
Customs Tariff, subsections
89(3), 113(3) and (4); subparagraph99(d)i); Customs Act,
subsection 12(2) and paragraph 164(1)(i)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
- Temporary Importation
(Tariff Item No. 9993.00.00) Regulations: these new
Regulations consolidate into one instrument the
conditions governing the customs duty relief for
temporary importations of goods that previously
appeared in six different regulations made under
various provisions of the former Customs Tariff, as
well as provisions that appeared in several different
remission orders made under the Customs Tariff and the
Financial Administration Act. These Regulations are
much broader in scope than the regulations and
remission orders that they replace, because the new
Tariff Item 9993.00.00 consolidates and extends the
benefit of customs duty relief for temporary
importation to all goods, with a few specific
exceptions. Importantly, these Regulations eliminate
the "1/60th" rate for paying customs duties on certain
temporarily imported goods. Under the "1/60th rate",
duties were payable on 1/60th of the total value for
duty of the goods for each month the goods remained in
Canada. These new Regulations provide for a full
refund of the security paid in relation to customs
duties, except where the security requirement is
waived, for any goods that qualify for duty-free
admission under Tariff Item No. 9993.00.00 and which
are exported from Canada within eighteen months or
other approved period.
- Time Limit for the
Application of Subsection 118(1) of the Customs Tariff
Regulations: these Regulations replace a portion of
the Exemption from the Application of Subsection
103(1) of the Customs Tariff Regulations that dealt
with the time limit within which a customs officer
must be notified of any change-of condition that may
negate the relief of customs duties under the Customs
Tariff or a remission order for customs duties under
the Financial Administration Act with respect to a
particular importation. The previous six year time
limit that pertains to this reporting requirement
applies from the day on which the goods are released
from customs control and is the same as the time limit
that was prescribed by the previous Exemption from the
Application of Subsection 103(1) of the Customs Tariff
Regulations.
- Order Amending the
Scientific or Exploratory Expeditions Remission Order,
1994: this amending order removes from the Scientific
or Exploratory Expeditions Remission Order, 1994, all
customs duty relief, while retaining GST and excise
tax relief. The customs duty relief previously granted
by this order will continue under tariff items
9906.00.00 and 9993.00.00 in the List of Tariff
Provisions set out in the schedule to the revised
Customs Tariff.
- Returning Persons
Exemption Regulations: these Regulations, which
replace an instrument previously made by the Minister
of National Revenue under the outgoing legislation,
are being re-enacted by the Governor in Council under
the new Customs Tariff. However, aside from necessary
corrections to legislative references, no policy
changes are made.
For importers and customs
brokers, the consolidation and broadening of the
conditions governing customs duty relief for temporary
importations under Tariff Item No. 9993.00.00 should
result in reduced costs of compliance. For many
importers, these changes should result in improved cash
flows, as a result of the elimination of the "1/60th"
provision that applied to payment of customs duties on
certain goods.
Contact: Gerry Patterson,
Manager, Legislation Development, Tariff Policy and
Interpretation Directorate, Customs and Trade
Administration Branch, Department of National Revenue,
7th Floor, Connaught Building, Ottawa, Ontario, K1A 0L5.
Tel: 613-954-6891; Fax: 613-952-2093.
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Regulations Amending Certain
Instruments Made under the Customs Tariff (Tariff
Simplification - Miscellaneous Program) (SOR/98-62, OIC
1997-2034)
These amendments are of a
minor technical nature and reflect no substantive changes
to the various instruments. The changes include changes
in the long title of some of the instruments.
The changes are part of the
Tariff Simplification exercise and are needed in order to
keep the legislative references current. This will
prevent some confusion on the part of the importing
community that might otherwise result if these amendments
were not carried out.
The instruments amended are:
- Importation of
Periodicals Regulations;
- Tariff Item No.
9805.00.00 Exemption Order;
- Temporary Importation of
Conveyances by Residents of Canada Regulations;
- Non-residents' Temporary
Importation of Baggage and Conveyances Regulations;
- Tariff Item No.
9807.00.00 Exemption Order;
- Definition of "Settler"
for the Purpose of Tariff Item No. 9807.00.00
Regulations;
- Manufactured Tobacco
Imported for Further Manufacture Remission Order; and
- Exported Motor Vehicles
Drawback Regulations.
Contact: Gerry Patterson,
Manager, Legislation Development, Tariff Policy and
Interpretation Directorate, Customs and Trade
Administration Branch, Department of National Revenue,
7th Floor, Connaught Building, Ottawa, Ontario, K1A 0L5.
Tel: 613-954-6891; Fax: 613-952-2093.
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Customs Tariff, subsection
113(4), section 115, paragraphs 133(b), (d), (e), (g),
(h) and (i) and section 134
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Regulations Amending Certain
Regulations and Orders Made under the Customs Tariff, No.
1 (SOR/98-63, OIC 1997-2035)
These Regulations repeal a
number of instruments, as part of the Tariff
Simplification exercise.
The instruments repealed
are:
- British Preferential
Tariff Direct Shipment Without Transshipment Exemption
Order: with the elimination of the British
Preferential Tariff (BPT) Treatment from the List of
Tariff Provisions set out in the schedule to the
Customs Tariff, the authority to make this exemption
order is also being removed. However, it is expected
that the Minister of Finance will recommend a
remission order under the Financial Administration Act
that will preserve partial or full customs duty
remission for a number of goods originating in BPT
countries.
- Codes 2000 to 2012
Drawback Regulations: the goods formerly subject to
drawback under the provision of concessionary codes
2000 to 2012 in Schedule II to the old Customs Tariff
will now be granted full duty relief under tariff item
No. 9903.00.00 in the List of Tariff Provisions set
out in the schedule to the new Customs Tariff.
- Components and Systems
for Testing Purposes by Stern Laboratories Inc.
Remission Order;
|
Customs Tariff, subsection
113(4), section 115, paragraphs 133(b), (d), (e), (g),
(h) and (i) and section 134
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
- Exemption from the
Application of Subsection 103(1) of the Customs Tariff
Regulations: these Regulations previously dealt with
certain exceptions to the reporting requirements for
goods imported completely or partially relieved from
customs duty under particular terms or conditions but
diverted to other uses. However, the circumstances
under which certain goods will remain exempt from the
reporting and repayment requirements by importers in
breach of the conditions of importation will be
carried into new regulations. Those new regulations
may be made by the Governor in Council, but on the
recommendation of the Minister of Finance (instead of
the Minister of National Revenue), under paragraph
118(4)(b) of the new Customs Tariff. However, new
regulations to be made by the Governor in Council on
the recommendation of the Minister of National Revenue
will prescribe the six year time limit that applies to
the reporting requirements.
- Home Consumption
Drawback and Refund of Duties on Obsolete or Surplus
Goods Regulations: with the provisions governing home
consumption drawbacks in the outgoing Customs Tariff
to be eliminated by the promulgation of the new
legislation, these Regulations must be repealed
through a separate instrument under the previous Act.
A new instrument, to be made by the Governor in
Council under the new Customs Tariff, will continue
the previous regulatory provisions on applications for
refund of duties on obsolete and surplus goods.
- International Commercial
Transportation (Tariff Item 70200-1) Regulations:
these Regulations dealt with the terms and conditions
applicable to vehicles, aircraft or water-borne craft
engaged in the international commercial transportation
of passengers and goods. In the new Customs Tariff,
Tariff Item No. 9801.10.00 in the List of Tariff
Provisions will include all of the terms and
conditions previously dealt with in these Regulations.
Any future regulations to prescribe conditions for
classifying goods under this tariff item may be made
by the Governor in Council by virtue of revised
regulation-making authority in section 133 of the new
legislation.
- Manufacturer's Statement
Regulations: these Regulations prescribed certain
information to be contained in a written statement
submitted to a designated officer by a manufacturer of
Canadian goods when the manufacturer complained to
Revenue Canada about imported used goods and goods of
less than prime quality being brought into Canada by
other companies; these Regulations are now redundant.
- Substantial Quantity of
Goods Percentage Order, 1987: this Order set the
minimum percentage of the quantity available from
Canadian production that would be necessary for any
goods to be regarded as being "of a class or kind made
in Canada". Where less than 10% of a particular type
of goods was available from Canadian manufacture or
production, such goods were deemed to be of a class or
kind not made in Canada; where such goods were
imported, they were normally subject to a low rate of
customs duty or were completely duty free. Under the
new Customs Tariff, the "made in Canada" criterion is
eliminated, thereby eliminating the need for this
Order.
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- Used Aircraft Exemption
Regulations 1981; Used Aircraft Exemption Regulations,
1983; Used or Second-Hand Aircraft Tariff Exemption
Regulations: these three instruments were promulgated
so as to permit certain otherwise prohibited used
aircraft to be imported into Canada. Under the new
Customs Tariff, regulations concerning exemptions from
the prohibiting provisions of Tariff Item No.
9897.00.00 may be made by the Governor in Council, but
on the recommendation of the Minister of Finance.
Accordingly, all three of the above instruments must
now be repealed.
- Used Motor Vehicles
Exemption Regulations, 1988--1; Used Motor Vehicles
Exemption Regulations, 1988--2; Used Motor Vehicles
Exemption Regulations, 1988--3; Used Motor Vehicles
Exemption Regulations, 1990--1; Used Motor Vehicles
Exemption Regulations, 1991--1; Used Motor Vehicles
Exemption Regulations, 1992--1; Used Motor Vehicles
Exemption Regulations, 1993--1: these instruments
permitted the importation of specific used motor
vehicles that would otherwise have been subject to the
prohibited goods provisions of tariff code 9963 of
Schedule VII to the Customs Tariff. These instruments
have all been fully utilized and do not need to be
retained in any form.
- Used or Second-Hand
Motor Vehicle Regulations: these Regulations may be
replaced by a new instrument under the incoming
Customs Tariff, to be made by the Governor in Council
on the recommendation of the minister of Finance.
However, some of the provisions of these Regulations
will now be covered by the exceptions under Tariff
Item 9897.00.00 in the List of Tariff Provisions in
the Schedule to the new legislation.
- Order in Council P.C.
1990-1908 of August 28,1990: referred to as the
"Designated NATO Countries and Agencies Order", this
Order designated the individual NATO countries whose
military forces, when stationed in Canada, were
entitled to the benefits of Tariff Item 9810.00.00 in
the Customs Tariff. Under the incoming legislation, a
similar order will be made by the Governor in Council,
but on the recommendation of the Minister of Finance.
Contact: Gerry Patterson,
Manager, Legislation Development, Tariff Policy and
Interpretation Directorate, Customs and Trade
Administration Branch, Department of National Revenue,
7th Floor, Connaught Building, Ottawa, Ontario, K1A 0L5.
Tel: 613-954-6891; Fax: 613-952-2093.
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Outerwear Greige Fabrics
Remission Order, 1998 (SOR/98-86, OIC 1998-2054);
Shirting Fabrics Remission Order, 1998 (SOR/98-87, OIC
1998-2055); Outerwear Apparel Remission Order, 1998
(SOR/98-88, OIC 1998-2056); Blouses, Shirts and
Co-ordinates Remission Order, 1998 (SOR/98-89, OIC
1998-2057); Outerwear Fabrics Remission Order, 1998
(SOR/98-90, OIC 1998-2058)
These five Orders provide
assistance to Canadian producers of certain apparel
products, and fabrics to make the finished goods, until
December 31, 2004.
Under the Orders, those
producers who received benefits in 1995 under the five
existing duty remissions would be allowed to import
certain quantities of apparel or fabrics duty-free to
complement products that these manufacturers make in
Canada. Annual remission benefits for each individual
recipient will be restricted to amounts it received in
1995. The remission Orders will help Canadian apparel and
fabric manufacturers face the pressures of increased
import competition as quotas are liberalized and
eventually eliminated in 2005 under the WTO.
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Customs Tariff, section 101
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
|
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For all importers, quotas
are being eliminated immediately on certain women's
blouses, shirts and co-ordinates. Quotas on all remaining
women's blouses and shirts will be eliminated by January
1, 2004. Importers will also have an immediate increase
in access to winter outerwear (10% increase in units in
Category II goods) from all WTO countries and the
immediate elimination of quotas on babies' snowsuits and
on rainwear.
The remission benefits,
which amount to about $18 million in duty savings
annually on imported women's blouses, shirt and
coordinates, $5 million on outerwear apparel, $2 million
on finished and greige outerwear fabrics and $2 million
on shirting fabrics, should spill over to Canadian
distributors and be reflected in lower prices to
consumers. Quota liberalization should also help to place
some downward pressure on the prices of these apparel
products.
The Order comes into force
on December 29, 1997.
Contact: Osborne Todd,
International Trade Policy Division, Department of
Finance, Ottawa, Ontario, K1A 0G5. Tel: 613-996-6479;
e-mail: Todd.Osborne@fin.gc.ca.
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Order Repealing Certain
Orders Made under the Financial Administration Act
(Tariff Simplification) (SI/98-5, OIC 1998-2000)
The following orders are
repealed:
- Carbon Fibres and
Filaments Remission Order;
- Military Surveillance
System Equipment Remission Order;
- Computer Parts &
Semiconductor Remission Order, 1987;
- Toyota Remission Order,
1988;
- Honda Remission Order,
1988; and
- Hyundai Remission Order,
1988-2.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending Certain
Remission Orders Made under the Financial Administration
Act (Tariff Simplification) (SI/98-6, OIC 1998-2013)
The following orders are
amended:
- Specified Commercial
Vehicles, Universal Carrier Remission Order;
- Representational Gifts
Remission Order;
- Cruiser Remission Order;
- Paccar Canada Limited
Remission Order;
- Front End Wheel Loader
Remission Order
- Repair Abroad of
Canadian Civil Aircraft, Canadian Aircraft Engines and
Flight Simulators Remission Order; and
- Visiting Forces
Personnel Remission Order.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the
Advertising Material Remission Order (SI/98-7, OIC
1998-2036)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this order has been moved to
Tariff Item No. 44911.10.10 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the order is being retained for the purposes of
GST and excise tax relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Charitable Goods Remission
Order (SI/98-8, OIC 1998-2037)
This order is revised to
reflect the new Customs Tariff. The former Charitable
Goods and Official Uniform Dress of Militia Remission
Order provided for relief from customs duties on
charitable goods and official uniform dress of militia,
and relief from GST and excise tax on charitable goods
only. The relief from customs duties has been moved to
Tariff Item Nos. 9815.00.00 and 9939.00.00 of the List of
Tariff Provisions of the schedule to the Customs Tariff.
Therefore, the Order is revised to provide for the relief
of GST, excise tax and customs duties imposed under
section 21 of the Customs Tariff on charitable goods
only.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Coffin or
Casket Remission Order (SI/98-9, OIC 1998-2038)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this Order has been moved to
Tariff Item No. 9832.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the order is being retained for the purposes of
GST and excise tax relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the
Commercial Samples Remission Order (SI/98-10, OIC
1998-2039)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this Order has been moved to
Tariff Item No. 9993.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the Order is being retained for the purposes of
relief of GST, excise tax and customs duties imposed
under section 21 of the Customs Tariff.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Defence
Production and Development Sharing Remission Order
(SI/98-11, OIC 1998-2040)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this order has been moved to
Tariff Item No. 9982.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the order is being retained for the purposes of
excise tax relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Exposed
and Processed Film and Recorded Video Tape Remission
Order (SI/98-12, OIC 1998-2041)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this order has been moved to
Tariff Item No. 9831.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the order is being retained for the purposes of
GST relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Foreign
Organizations Remission Order (SI/98-13, OIC 1998-2042)
This order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this Order has been moved to
Tariff Item Nos. 9830.00.00 and 9993.00.00 of the List of
Tariff Provisions of the schedule to the Customs Tariff.
However, the Order is being retained for the purposes of
GST and excise tax relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Goods for
Emergency Use Remission Order (SI/98-14, OIC 1998-2043);
Order Amending the Goods Imported for Certificate
Remission Order (SI/98-15, OIC 1998-2044); Order Amending
the Merchandise for Photographic Layouts Remission Order
(SI/98-16, OIC 1998-2045); Order Amending the Side Shows
and Concessions Remission Order (SI/98-19, OIC 1998-2048)
These Orders are amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by these Orders has been moved to
Tariff Item No. 9993.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the Orders are being retained for the purposes
of GST and excise tax relief.
The Orders come into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Passover
Products Remission Order (SI/98-17, OIC 1998-2046)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this Order has been moved to
Tariff Item No. 9905.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the Order is being retained for the purposes of
GST and excise tax relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Samples
of Neglible Value Remission Order (SI/98-18, OIC
1998-2047)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this order has been moved to
Tariff Item No. 9991.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the Order is being retained for the purposes of
relief of GST, excise tax and customs duties imposed
under section 21 of the Customs Tariff.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Seasonal
Residents' Remission Order, 1991 (SI/98-20, OIC
1998-2049)
This Order is amended to
reflect the new Customs Tariff. The relief from customs
duties formerly granted by this Order has been moved to
Tariff Item No. 9829.00.00 of the List of Tariff
Provisions of the schedule to the Customs Tariff.
However, the Order is being retained for the purposes of
GST and excise tax relief.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Amending the Certain
Remission Orders made under the Financial Administration
Act (Tariff Simplification) (SI/98-21, OIC 1998-2050)
This Order amends the
Courier Imports Remission Order and the Postal Imports
Remission Order to effect changes to legislative
references. These changes have been necessitated by the
passage of Bill C-11, which includes a complete revision
to the Customs Tariff, together with a new List of Tariff
Provisions that is now the only schedule to that Act.
The amendments are of a
minor technical nature and reflect no substantive changes
to the various instruments. They are however, integral to
the Tariff Simplification exercise and are needed to keep
the legislative references current.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Repealing Certain
Orders made under the Financial Administration Act, No. 1
(SI/98-22, OIC 1998-2051)
This repeal order eliminates
a number of standing remission orders.
Most of the remission orders
are being fully repealed with no provision for continued
tax relief or for the continuation of customs duty relief
in the revised Customs Tariff.
However, the railway rolling
stock covered by the Railway Rolling Stock remission
orders will continue to enjoy customs duty relief under
Tariff Item No. 9801.20.00 in the List of Tariff
Provisions set out in the schedule to the new Customs
Tariff.
The Remission Orders being
repealed are:
- Automotive Machinery and
Equipment Remission Order, 1992-1;
- BER-VAC Incorporated
Remission Order;
- Damaged Goods Remission
Order;
- Defective Spare Parts of
Aircraft (Air Jamaica) Remission Order, 1987;
- Goods Not As Ordered
Remission Order;
- Railway Rolling Stock
(Canadian Domestic Service) Remission Order No. 2;
- Railway Rolling Stock
(international Service) Remission Order No. 3;
- Railway Rolling Stock
(International Service) Remission Order No. 4;
- TIR Carnet Remission
Order; and
- United States Bases in
Newfoundland Remission Order.
The Order comes into force
on January 1, 1998.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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Order Repealing Certain
Orders made under the Financial Administration Act, No. 2
(SI/98-23, OIC 1998-2052)
This Repeal Order eliminates
a number of standing remission orders. These Orders,
which were never formally registered or published in Part
II of the Canada Gazette, provided remission of customs
duty and, in a few cases, relief of excise taxes, on
goods imported for a variety of purposes. However, these
orders have not been used for several years and are no
longer needed.
Although the resulting
administrative savings for Revenue Canada will be
minimal, this repeal order is considered important from a
general "housekeeping" perspective.
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Financial Administration
Act, subsection 23(2)
Not included in Regulatory
Plan
Published in Canada Gazette
January 21, 1998
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The Remission Orders being
repealed are:
- Order in Council P.C.
1955-1/350 of March 12, 1955;
- Order in Council P.C.
1968-24/185 of February 1, 1968;
- Order in Council P.C.
1968-23/1710 of September 17, 1968;
- Order in Council P.C.
1963-15/1854 of December 20, 1963;
- Order in Council P.C.
1967-27/1778 of September 21, 1967;
- Order in Council P.C.
1981-4/3401 of December 3, 1981; and
- Order in Council P.C.
1953-18/894 of June 9, 1953.
The Order comes into force
on January 1, 1998.
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