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Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.

Tariff Notice – 50

April 9, 2010

The Canada Border Services Agency (CBSA) wishes to advise you of certain amendments to the Customs Tariff and the Departmental Consolidation of the Customs Tariff (Tariff) that are found in Tariff Amendment T2010-3. They are:

  1. Effective December 15, 2009 the text of tariff items 9801.10.10 and 9801.10.20 have been modified and tariff item 9801.10.30 created. For complete details please see Annex I below.
  2. Effective March 5, 2010 Supplementary Note 1 to Section XI (and the related references within the Tariff structure) has been deleted (Bill C-9) and current Note 2 re–numbered as Note 1.
  3. Effective April 1, 2010, classification number 8431.10.00.22 has been removed from both the Tariff and related CBSA systems. It referenced a tariff item (8425.20.00) that no longer is part of the Tariff. Similarly, references to 8425.20.00.20 in the description of classification number 8431.10.00.10 and 8425.20.00.10 in the preamble to classification numbers 8431.10.00.21 through 8431.10.00.25 has also been removed.
  4. Parenthetical references to "Effective on January 1, 2003" that were found in Chapters 7 and 8 of the Tariff have been removed.

Annex I

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures Budget Implementation, 2009, No. 2

MINISTER OF FINANCE

90528—2009-9-14

That it is expedient to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures as follows:

SHORT TITLE

Short title

1. This Act may be cited as the Budget Implementation Act, 2009, No. 2.

PART 2

1997, c. 36

CUSTOMS TARIFF

Amendments to the Act

2009, c. 2, s. 122

18. Paragraph 133(c) of the Customs Tariff is replaced by the following:
(c)  for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30, 9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods may be imported;

19. The Description of Goods of tariff item No. 9801.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to "---Conveyances," with a reference to "---Conveyances, not including trailers and semi-trailers of subheading 8716.31 or 8716.39,".

20. The Description of Goods of tariff item No. 9801.10.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

  1. the reference to "30 days" with a reference to "365 days"; and
  2. the reference to "The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) that transportation is incidental to the international traffic of the goods; (b) the transportation does not occur outside the territorial limits of Canada; and (c) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada " with a reference to " The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where: (a) the transportation does not occur outside the territorial limits of Canada; and (b) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada ".

21. The Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to "9801.10.20" with a reference to "9801.10.20, 9801.10.30".

22. Chapter 98 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provision set out in the schedule to this Act.

23. The Description of Goods of tariff item No. 9993.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to "9801.10.20" with a reference to "9801.10.20, 9801.10.30".

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SCHEDULE

(Section 22)

Tariff Item Description of Goods Most-Favoured-Nation Tariff Preferential Tariff
Initial Rate Final Rate Initial Rate Final Rate
9801.10.30 ---Trailers and semi-trailers of subheading 8716.31 or
8716.39, on condition that they:
(a) are registered and licensed in a foreign country and operated in Canada with a vehicle licence issued by the appropriate provincial licensing authority;
(b) leave from and return to the foreign country in the normal course of operation;
(c) are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the trailers or semi-trailers is delayed because:
(i) of adverse weather conditions;
(ii) the trailers or semi-trailers are being equipped, reconditioned, reconstructed, refurbished or repaired;
(iii) the trailers or semi-trailers have a major equipment breakdown;
(iv) the trailers or semi-trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or
(v) the delivery of the goods to be loaded on or in the trailer or semi-trailer is delayed.

The trailers and semi-trailers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where:
(a) that transportation is incidental to the international traffic of the goods;
(b) the transportation does not occur outside the territorial limits of Canada; and
(c) the trailer or semi-trailer has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada
Free Free (A) UST: Free UST: Free (A)
MT: Free MT:
Free (A)
MUST: Free MUST:
Free (A)
CT: Free CT:
Free (A)
CIAT: Free CIAT:
Free (A)
CRT: Free CRT:
Free (A)
IT: Free IT:
Free (A)
NT: Free NT:
Free (A)
SLT: Free SLT:
Free (A)
PT: Free PT:
Free (A)
GPT: Free GPT:
Free (A)
LDCT: Free LDCT:
Free (A)
CCCT: Free CCCT:
Free (A)
AUT: N/A AUT:
N/A
NZT: N/A NZT:
N/A
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T2010-3 – Summary of Changes

Tariff Item Effective Date Type
07020091 December 15, 2009 Text Change
07031031 December 15, 2009 Text Change
07031091 December 15, 2009 Text Change
07070091 December 15, 2009 Text Change
08101091 December 15, 2009 Text Change
08111010 December 15, 2009 Text Change
08111090 December 15, 2009 Text Change
8431100022 April 1, 2010 Deleted
98011010 December 15, 2009 Text Change
98011020 December 15, 2009 Text Change
98011030 December 15, 2009 Add
98970000 December 15, 2009 Text Change
99930000 December 15, 2009 Text Change