Canada Border Services Agency
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Memorandum D10-18-1

Tariff Rate Quotas

January 28, 2010
  • This memorandum has been updated to reflect changes to the Canada Border Services Agency’s (CBSA) role in administering the provisions of the Tariff Rate Quotas (TRQ).
  • Terminology has been updated to reflect changes in the CBSA’s organizational structure.
  • Updated and new information regarding how to obtain a permit, contact information, administration of First-Come First-Served Quota, permit validity and how to obtain a ruling has been added to the memorandum in Paragraphs 10, 13-15, 24 and 33 respectively.
  • Updated and new information regarding agricultural goods that are subject to TRQ in the Import Control List (ICL) has been added to the memorandum in the Appendix.
  • In addition, other paragraphs contain minor changes to reflect new terminology.
  • Paragraph 26 of the memorandum contains updated and new information regarding the temporary storage into a customs bonded warehouse of imported beef and veal from a non-NAFTA country.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (141 Kb) [help with PDF files]
Last modified: 2010-01-28

Summary

This memorandum provides a general overview of tariff rate quotas and the legislation that applies to them. It also outlines departmental guidelines for the administration of tariff rate quotas.

References

Issuing office Environment and Trade Unit
Partnership Division
Border Compliance and Programs Directorate
Admissibility Branch
Headquarters file  
Legislative references Customs Act, Sections 32(1), (3), (5) (1985, C.1 (2nd Supp.))
Customs Tariff, Sections 10(1), (2) (1997, C.36)
Export and Import Permits Act, Sections 8(1.1), 8.3(1), (2a), (2b), (3a), (3b) (R.S., 1985, C.E-19)
Other references D10-18-4, D10-18-5, D10-18-6, D10-18-7, D19-10-2, D11-11-3
Superseded memoranda D D10-18-1, May 4 , 1998