Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act
2018, c. 23
Annual Statutes
C-79 1 42 64-65-66-67 Elizabeth II 2015-2016-2017-2018
An Act to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam
Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act
Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act 2018 10 25 23 2018 90877
SUMMARY
This enactment implements the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Santiago on March 8, 2018.
The general provisions of the enactment set out rules of
interpretation and specify that no recourse is to be taken on the basis of sections 9 to 13 or any order made under those sections, or on the basis of the provisions of the Agreement, without the consent of the Attorney General of Canada.
Part 1 approves the Agreement, provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional and administrative aspects of the Agreement and gives the Governor in Council the power to make orders in accordance with the Agreement.
Part 2 amends certain Acts to bring them into conformity with Canada’s obligations under the Agreement.
Part 3 contains coordinating amendments and the coming into force provision.
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Short title
This Act may be cited as the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act .
Interpretation
Definitions
The following
definitions apply in this Act.
Agreement means the Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018. ( Accord )
Commission means the Commission established under the Agreement and whose powers, functions and duties are set out in
Chapter 27 of the TPP. ( Commission )
federal law means the whole or any portion of
an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under
an Act of Parliament. ( texte législatif fédéral )
Minister means the Minister for International Trade. ( ministre )
TPP means the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by
Article 1 of the Agreement. ( PTP )
Interpretation consistent with Agreement
For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement.
Non-application of Act and Agreement to water
For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Construction
For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement.
Her Majesty
Binding on Her Majesty
This Act is binding on Her Majesty in right of Canada.
Purpose
Purpose
The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to
(
a) establish a free trade area in accordance with the Agreement;
(
b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and other parties to the Agreement in order to create opportunities for economic development;
(
c) promote conditions of fair competition affecting trade between Canada and other parties to the Agreement;
(
d) substantially increase investment opportunities between Canada and other parties to the Agreement, while preserving the right of each of the parties to regulate to achieve legitimate policy goals;
(
e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade, and seek to ensure that the benefits and opportunities created by the Agreement are widely shared;
(
f) support the growth and development of micro, small and medium-sized enterprises by enhancing their ability to participate in and benefit from the opportunities created by trade;
(
g) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and other parties to the Agreement on environmental matters;
(
h) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters, and build on the respective international commitments of Canada and other parties to the Agreement on labour matters; and
(
i) recognise the importance of promoting corporate social responsibility, cultural identity and diversity, gender equality, the rights of Indigenous peoples, inclusive trade and sustainable development.
Causes of Action
Causes of action under sections 9 to 13
(1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 9 to 13 or an order made under those sections.
Causes of action under Agreement
(2) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Exception
(3) Subsection (2) does not apply with respect to causes of action arising out of, and proceedings taken under,
Section B of
Chapter 9 or
Article 11.22 of the TPP.
PART 1
Implementation of the Agreement
Approval and Representation on the Commission
Approval
The Agreement is approved.
Canadian representative on Commission
The Minister is the principal representative of Canada on the Commission.
Panels and Labour Council
Powers of Minister
(1) The Minister may
(
a) appoint a panellist in accordance with
Article 28.9 of the TPP or establish a list of individuals who may serve as panellists in accordance with paragraph 9 of
Article 28.11 of the TPP;
(
b) propose the names of individuals for the roster referred to in
Article 28.11 of the TPP; and
(
c) appoint an arbitrator in accordance with
Section B of
Chapter 9 of the TPP.
Powers of Minister of Labour
(2) The Minister of Labour may act as Canada’s senior governmental representative on the Labour Council referred to in
Article 19.12 of the TPP or may designate that representative.
Expenses
Payment of expenditures
The Government of Canada is to pay its appropriate share of the aggregate of
(
a) any expenditures incurred by or on behalf of the Commission,
(
b) the general expenses incurred by the committees, working groups and other bodies established under the Agreement and the remuneration and expenses payable to representatives on the Commission and those committees and to members of those working groups and other bodies, and
(
c) the expenses incurred by panels and arbitration tribunals established under the Agreement and the remuneration and expenses payable to the panellists on those panels, to arbitrators and to any experts retained by those panels or arbitration tribunals.
Orders
Orders —
Article 28.20 of TPP
(1) The Governor in Council may, for the purpose of suspending benefits in accordance with
Article 28.20 of the TPP, by order, do any of the following:
(
a) suspend rights or privileges granted by Canada to another party to the Agreement or to goods, service suppliers, investors or investments of investors of that party under the Agreement or any federal law;
(
b) modify or suspend the application of any federal law, with respect to a party to the Agreement other than Canada or to goods, service suppliers, investors or investments of investors of that party;
(
c) extend the application of any federal law to a party to the Agreement other than Canada or to goods, service suppliers, investors or investments of investors of that party; or
(
d) take any other measure that the Governor in Council considers necessary.
Period of order
(2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
PART 2
Related Amendments and Transitional Provision
Related Amendments
R.S., c. E-19
Export and Import Permits Act
(1) The definition free trade partner in subsection 2(1) of the Export and Import Permits Act is amended by adding the following after paragraph (a.1):
(a.2)
CPTPP country,
(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
CPTPP has the same meaning as Agreement in
section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ; ( PTPGP )
CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff ; ( pays PTPGP )
(3) Subsection 2(2) of the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries.
Section 6.2 of the Act is amended by adding the following after subsection (3):
Payments and securities
(4) The Minister, in relation to an allocation method established under paragraph (2)(
a) or an import allocation issued under paragraph (2)(b), may accept payments and may receive any securities specified by the Minister.
R.S., c. F-11
Financial Administration Act
Schedule VII to the Financial Administration Act is amended by adding the following in alphabetical order:
Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018.
R.S., c. T-13
Trade-marks Act
1993, c. 44, s. 234; 2014, c. 32, s. 53
Subsection 53(1) of the Trade-marks Act is replaced by the following:
Proceedings for interim custody
(1) Where a court is satisfied, on application of any interested person, that any registered trade-mark, any trade-mark that is confusing with a registered trade-mark or any trade-name has been applied to any goods that have been imported into Canada or are about to be distributed in Canada in such a manner that the distribution of the goods would be contrary to this Act, or that any indication of a place of origin has been unlawfully applied to any goods, the court may make an order for the interim custody of the goods, pending a final determination of the legality of their importation or distribution in an action commenced within such time as is prescribed by the order.
1993, c. 44, s. 234; 2014, c. 32, s. 53
The portion of subsection 53.1(1) of the Act before paragraph (
a) is replaced by the following:
Proceedings for detention by Minister
53.1
(1) Where a court is satisfied, on application by the owner of a registered trade-mark, that any goods to which the registered trade-mark or a trade-mark that is confusing with the registered trade-mark has been applied are about to be imported into Canada or have been imported into Canada but have not yet been released, and that the distribution of the goods in Canada would be contrary to this Act, the court may make an order
R.S., c. 28 (1st Supp.)
Investment Canada Act
The
schedule to the Investment Canada Act is amended by adding, at the end of column 1, a reference to “ Agreement within the meaning of
section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ” and a corresponding reference to “Article 1.3 of the TPP within the meaning of
section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ” in column 2.
R.S., c. 1 (2nd Supp.)
Customs Act
Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
CPTPP has the same meaning as Agreement in
section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ; ( PTPGP )
CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff ; ( pays PTPGP )
Section 35.1 of the Act is amended by adding the following after subsection (3):
Certificate of origin completed by importer
(3.1) If an importer of goods for which preferential tariff treatment under the CPTPP will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, the importer shall do so in writing, in the prescribed form and containing the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.
2017, c. 6, s. 83(2)
Subsection 42.1(2) of the Act is replaced by the following:
Withdrawal of preferential tariff treatment
(2) If an exporter, producer or prescribed importer of goods that are subject to a verification of origin under paragraph (1)(
a) fails to comply with the prescribed requirements or, in the case of a verification of origin under subparagraph (1)(a)(i), does not consent to the verification of origin in the prescribed manner and within the prescribed time, preferential tariff treatment under a free trade agreement, other than a free trade agreement referred to in subsection (1.1), may be denied or withdrawn from the goods.
2012, c. 18, s. 26(
F) Subsection 42.2(1) of the Act is replaced by the following:
Statement of origin
42.2
(1) On completion of a verification of origin under paragraph 42.1(1)(a), an officer designated under subsection 42.1(1) shall provide the exporter, producer or prescribed importer whose goods are subject to the verification of origin with a statement as to whether the goods are eligible, under the Customs Tariff , for the preferential tariff treatment that was claimed.
2012, c. 18, s. 27
Subsection 42.4(2) of the Act is replaced by the following:
Denial or withdrawal of benefit — specified countries
(2) Despite
section 24 of the Customs Tariff , the Minister may, subject to any prescribed conditions, deny or withdraw preferential tariff treatment under an agreement set out in column 1 of
Part 2 of the
schedule in respect of goods for which that treatment is claimed if the exporter, producer or prescribed importer of the goods has made false representations that identical goods exported, produced or imported by that exporter, producer or prescribed importer and for which that treatment was claimed were eligible for that treatment.
(1) Section 97.1 of the Act is amended by adding the following after subsection (1):
Certificate of Origin — CPTPP
(1.1) If an exporter or producer of goods for which preferential tariff treatment under the CPTPP will be claimed in accordance with the laws of a CPTPP country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, the exporter or producer shall do so in writing, in the prescribed form and containing the prescribed information, and
(
a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and
(
b) in the case of a producer, on the basis of supporting information that the producer has.
1997, c. 14, s. 44; 2001, c. 25, s. 56(F)
(2) Subsections 97.1(2) and (3) of the English version of the Act are replaced by the following:
Provision of copy of Certificate of Origin
(2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) or (1.1) shall, at the request of an officer, provide the officer with a copy of the certificate.
Notification of correct information
(3) A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and CPTPP country to whom the certificate was given of the correct information.
2001, c. 25, s. 57
Subsection 97.2(1) of the Act is replaced by the following:
Exporters’ or producers’ records
97.2
(1) Every person who exports goods or causes them to be exported for sale or for any industrial, occupational, commercial, institutional or other like use or any other use that may be prescribed, and every other person who has completed and signed a certificate in accordance with subsection 97.1(1) or (1.1), shall keep at the person’s place of business in Canada or at any other place that may be designated by the Minister any records in respect of those goods in the manner and for the period that may be prescribed and shall, if an officer requests, make them available to the officer, within the time specified by the officer, and answer any questions asked by the officer in respect of the records.
Part 1 of the
schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in column 1, a corresponding reference to “CPTPP” in column 2 and a corresponding reference to “CPTPP tariff rates of customs duty under the Customs Tariff ” in column 3.
Part 2 of the
schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP” in column 1 and a corresponding reference to “paragraph 12 of
Article 3.27 of the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by
Article 1” in column 2.
Part 4 of the
schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in column 1 and a corresponding reference to “CPTPP” in column 2.
Part 5 of the
schedule to the Act is amended by adding, in alphabetical order, a reference to “CPTPP” in column 1 and a corresponding reference to “Chapters 3 to 5 of the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by
Article 1” in column 2.
R.S., c. 17 (2nd Supp.)
Commercial Arbitration Act
Schedule 2 to the Commercial Arbitration Act is amended by adding, at the end of column 1, a reference to “Article 9.19 of the Trans-Pacific Partnership Agreement as incorporated by reference into the Agreement by
Article 1” and a corresponding reference to “Comprehensive and Progressive Agreement for Trans-Pacific Partnership between Canada, Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam, done at Santiago on March 8, 2018” in column 2.
R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal Act
2014, c. 14, s. 31(1)
(1) The definition textile and apparel goods in subsection 2(1) of the Canadian International Trade Tribunal Act is replaced by the following:
textile and apparel goods means the textile and apparel goods set out in Appendix 1.1 of Annex 300-B of the Agreement, in Appendix 1.1 of Annex C-00-B of the CCFTA, in Appendix III.1.1.1 of Annex III.1 of the CCRFTA, in
section 1 of Annex 3.1 of the CHFTA or in Annex 4-A or Appendix 1 to Annex 4-A of the TPP, as the case may be; ( produits textiles et vêtements )
(2) Section 2 of the Act is amended by adding the following after subsection (4.6):
Definitions
(4.7) In this Act,
(
a) CPTPP has the meaning assigned by the definition Agreement in
section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ;
(
b) TPP has the same meaning as in
section 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act ;
(
c) CPTPP country has the same meaning as in subsection 2(1) of the Customs Tariff ; and
(
d) CPTPP tariff has the same meaning as in subsection 2(1) of the Customs Tariff .
(3) Subsection 2(5) of the Act is amended by adding, in alphabetical order, a reference to “CPTPP country” in the list of countries.
The Act is amended by adding the following after
section 19.0192:
Definition of principal cause
19.0193
(1) In this section, principal cause means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Emergency measures — CPTPP country
(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods of a CPTPP country, alone or together with the imported goods of other CPTPP countries, that are entitled to the benefit of a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for an inquiry and report.
Terms of reference
(3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Tabling of report
(4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report is so submitted.
Notice of report
(5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette .
Section 23 of the Act is amended by adding the following after subsection (1.081):
Filing of complaint — CPTPP Tariff
(1.082) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to a CPTPP tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods of a CPTPP country, alone or together with the imported goods of other CPTPP countries, are being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
Filing of complaint — textile and apparel goods
(1.083) Any domestic producer of any textile and apparel goods that are like or directly competitive with any textile and apparel goods being imported into Canada and that are entitled under the Customs Tariff to a CPTPP tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods of a CPTPP country, alone or together with the imported goods of other CPTPP countries are being imported in such increased quantities, in absolute terms or relative to the domestic market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile or apparel goods.
2014, c. 14, s. 36
Subsection 25(2) of the Act is replaced by the following:
Notice of decision
(2) Where the Tribunal determines under subsection (1) that a complaint is properly documented, it shall forthwith
(
a) notify the complainant in writing that the complaint is properly documented;
(
b) notify each other interested party in writing of the receipt of the complaint and that the complaint is properly documented; and
(
c) in the case of a complaint filed under subsection 23(1.03), (1.06), (1.08), (1.083), (1.09), (1.091), (1.092) or (1.096), send to the Minister a copy of the complaint and the information examined by the Tribunal in making its determination.
Paragraph 26(1)(
a) of the Act is amended by adding the following after subparagraph (i.81):
(i.82)
in the case of a complaint filed under subsection 23(1.082), the goods that are entitled to a CPTPP tariff, taken individually for each CPTPP country concerned, are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a cause, when considered collectively, of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods,
(i.83)
in the case of a complaint filed under subsection 23(1.083), the textile and apparel goods that are entitled to a CPTPP tariff are as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile and apparel goods,
Subsection 27(1) of the Act is amended by adding the following after paragraph (a.81):
(a.82)
in the case of a complaint filed under subsection 23(1.082), the goods that are entitled to a CPTPP tariff, taken individually for each CPTPP country concerned, are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to constitute a principal cause, when considered collectively, of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods;
(a.83)
in the case of a complaint filed under subsection 23(1.083), the textile and apparel goods that are entitled to a CPTPP tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile and apparel goods;
2014, c. 28, s. 40(1)
(1) The portion of subsection 30.03(1) of the Act before paragraph (
a) is replaced by the following:
Notice of expiring orders
30.03
(1) The Tribunal shall cause to be published in the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1),
section 60, subsection 63(1), 74(1) or (2), 76(1) or 77(1) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act , but no notice shall be published if
(2) Subsection 30.03(1) of the Act is amended by striking out “or” at the end of paragraph (
b) and by adding the following after paragraph (c):
(
d) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 76(1) of the Customs Tariff is, in the case of motor vehicles of heading No. 87.03 imported from Japan, five years or in the case of any other goods, three years; or
(
e) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 77(1) of the Customs Tariff is four years.
2014, c. 28, s. 41
Subsection 30.04(1) of the Act is replaced by the following:
Filing of request relating to extension orders
30.04
(1) Any domestic producer of goods that are like or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1), 74(7), 76(3) or 77(3) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods.
1997, c. 36
Customs Tariff
Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
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 )
CPTPP country means a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership. ( pays PTPGP )
CPTPP tariff means any of the following tariff treatments:
(
a) the Comprehensive and Progressive Trans-Pacific Partnership Tariff;
(
b) the Comprehensive and Progressive Australia Tariff;
(
c) the Comprehensive and Progressive Brunei Tariff;
(
d) the Comprehensive and Progressive Chile Tariff;
(
e) the Comprehensive and Progressive Japan Tariff;
(
f) the Comprehensive and Progressive Malaysia Tariff;
(
g) the Comprehensive and Progressive Mexico Tariff;
(
h) the Comprehensive and Progressive New Zealand Tariff;
(
i) the Comprehensive and Progressive Peru Tariff;
(
j) the Comprehensive and Progressive Singapore Tariff; and
(
k) the Comprehensive and Progressive Vietnam Tariff. ( tarif PTPGP )
2017, c. 8, s. 34
Subparagraph 14(2)(c)(xvii) of the Act is replaced by the following:
(xvii)
subsection 76(1),
(xviii)
subsection 77(1),
(xix)
subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act .
Section 27 of the Act is amended by adding the following in alphabetical order:
CPAUT refers to the Comprehensive and Progressive Australia Tariff. ( TAUGP )
CPBNT refers to the Comprehensive and Progressive Brunei Tariff. ( TBNGP )
CPCLT refers to the Comprehensive and Progressive Chile Tariff. ( TCLGP )
CPJPT refers to the Comprehensive and Progressive Japan Tariff. ( TJPGP )
CPMXT refers to the Comprehensive and Progressive Mexico Tariff. ( TMXGP )
CPMYT refers to the Comprehensive and Progressive Malaysia Tariff. ( TMYGP )
CPNZT refers to the Comprehensive and Progressive New Zealand Tariff. ( TNZGP )
CPPET refers to the Comprehensive and Progressive Peru Tariff. ( TPEGP )
CPSGT refers to the Comprehensive and Progressive Singapore Tariff. ( TSGGP )
CPTPT refers to the Comprehensive and Progressive Trans-Pacific Partnership Tariff. ( TPTGP )
CPVNT refers to the Comprehensive and Progressive Vietnam Tariff. ( TVNGP )
The Act is amended by adding the following after
section 52.5:
Comprehensive and Progressive Trans-Pacific Partnership Tariff
Application of CPTPT
52.6
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff are entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff rates of customs duty.
“A” final rate for CPTPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPTPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPTPT
(4) If “X1”, “X2”, “X3”, “X4”, “X5”, “X6” or “X7” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPTPT” in relation to goods entitled to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, the Comprehensive and Progressive Trans-Pacific Partnership Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X1” is set out,
(
i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that Agreement comes into force, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that Agreement comes into force, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that Agreement comes into force, to the final rate of “Free”;
(
b) if “X2” is set out,
(
i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that Agreement comes into force, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that Agreement comes into force, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that Agreement comes into force, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that Agreement comes into force, to the final rate of “Free”;
(
c) if “X3” is set out,
(
i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that Agreement comes into force, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that Agreement comes into force, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that Agreement comes into force, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that Agreement comes into force, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that Agreement comes into force, to the final rate of “Free”;
(
d) if “X4” is set out,
(
i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that Agreement comes into force, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that Agreement comes into force, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that Agreement comes into force, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that Agreement comes into force, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that Agreement comes into force, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that Agreement comes into force, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that Agreement comes into force, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that Agreement comes into force, to the final rate of “Free”;
(
e) if “X5” is set out,
(
i) effective on January 1 of the eighth year after the year in which the Comprehensive and Progressive Trans-Pacific Partnership Agreement comes into force, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that Agreement comes into force, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that Agreement comes into force, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”;
(
f) if “X6” is set out,
(
i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that Agreement comes into force, to the final rate of “Free”; and
(
g) if “X7” is set out,
(
i) effective on the coming into force of the Comprehensive and Progressive Trans-Pacific Partnership Agreement, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that Agreement comes into force, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that Agreement comes into force, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that Agreement comes into force, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that Agreement comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.61
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before this
section comes into force.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Trans-Pacific Partnership Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Australia Tariff
Application of CPAUT
52.62
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Australia Tariff are entitled to the Comprehensive and Progressive Australia Tariff rates of customs duty.
“A” final rate for CPAUT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPAUT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPAUT
(4) If “X8”, “X9”, “X10”, “X11”, “X12”, “X13” or “X14” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPAUT” in relation to goods entitled to the Comprehensive and Progressive Australia Tariff, the Comprehensive and Progressive Australia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X8” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X9” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X10” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X11” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X12” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X13” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X14” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts – fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.63
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Australia Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Australia.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Australia Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Brunei Tariff
Application of CPBNT
52.64
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Brunei Tariff are entitled to the Comprehensive and Progressive Brunei Tariff rates of customs duty.
“A” final rate for CPBNT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPBNT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPBNT
(4) If “X15”, “X16”, “X17”, “X18”, “X19”, “X20” or “X21” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPBNT” in relation to goods entitled to the Comprehensive and Progressive Brunei Tariff, the Comprehensive and Progressive Brunei Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X15” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X16” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X17” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X18” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X19” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X20” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X21” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.65
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Brunei Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Brunei.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Brunei Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Chile Tariff
Application of CPCLT
52.66
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Chile Tariff are entitled to the Comprehensive and Progressive Chile Tariff rates of customs duty.
“A” final rate for CPCLT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPCLT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPCLT
(4) If “X22”, “X23”, “X24”, “X25”, “X26”, “X27” or “X28” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPCLT” in relation to goods entitled to the Comprehensive and Progressive Chile Tariff, the Comprehensive and Progressive Chile Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X22” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X23” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X24” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X25” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X26” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X27” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X28” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.67
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Chile Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Chile.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Chile Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Japan Tariff
Application of CPJPT
52.68
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Japan Tariff are entitled to the Comprehensive and Progressive Japan Tariff rates of customs duty.
“A” final rate for CPJPT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPJPT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPJPT
(4) If “X29”, “X30”, “X31”, “X32”, “X33”, “X34” or “X35” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPJPT” in relation to goods entitled to the Comprehensive and Progressive Japan Tariff, the Comprehensive and Progressive Japan Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X29” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X30” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X31” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X32” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X33” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X34” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X35” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.69
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Japan Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Japan.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Japan Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Malaysia Tariff
Application of CPMYT
52.7
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Malaysia Tariff are entitled to the Comprehensive and Progressive Malaysia Tariff rates of customs duty.
“A” final rate for CPMYT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPMYT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPMYT
(4) If “X36”, “X37”, “X38”, “X39”, “X40”, “X41” or “X42” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMYT” in relation to goods entitled to the Comprehensive and Progressive Malaysia Tariff, the Comprehensive and Progressive Malaysia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X36” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X37” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X38” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X39” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X40” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X41” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X42” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.71
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Malaysia Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Malaysia.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Malaysia Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Mexico Tariff
Application of CPMXT
52.72
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Mexico Tariff are entitled to the Comprehensive and Progressive Mexico Tariff rates of customs duty.
“A” final rate for CPMXT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPMXT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPMXT
(4) If “X43”, “X44”, “X45”, “X46”, “X47”, “X48” or “X49” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPMXT” in relation to goods entitled to the Comprehensive and Progressive Mexico Tariff, the Comprehensive and Progressive Mexico Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X43” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X44” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X45” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X46” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X47” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X48” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X49” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.73
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Mexico Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Mexico.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Mexico Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive New Zealand Tariff
Application of CPNZT
52.74
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive New Zealand Tariff are entitled to the Comprehensive and Progressive New Zealand Tariff rates of customs duty.
“A” final rate for CPNZT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPNZT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPNZT
(4) If “X50”, “X51”, “X52”, “X53”, “X54”, “X55” or “X56” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPNZT” in relation to goods entitled to the Comprehensive and Progressive New Zealand Tariff, the Comprehensive and Progressive New Zealand Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X50” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X51” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X52” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X53” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X54” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X55” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X56” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.75
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive New Zealand Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and New Zealand.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive New Zealand Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Peru Tariff
Application of CPPET
52.76
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Peru Tariff are entitled to the Comprehensive and Progressive Peru Tariff rates of customs duty.
“A” final rate for CPPET
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPPET
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPPET
(4) If “X57”, “X58”, “X59”, “X60”, “X61”, “X62” or “X63” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPPET” in relation to goods entitled to the Comprehensive and Progressive Peru Tariff, the Comprehensive and Progressive Peru Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X57” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X58” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final rate of “Free”;
(
c) if “X59” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to six sevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to five sevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to four sevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to three sevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to two sevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to one seventh of the initial rate, and
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to the final rate of “Free”;
(
d) if “X60” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to ten elevenths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to nine elevenths of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to eight elevenths of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to seven elevenths of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to six elevenths of the initial rate,
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to five elevenths of the initial rate,
(vii)
effective on January 1 of the sixth year after the year in which that first day occurs, to four elevenths of the initial rate,
(viii)
effective on January 1 of the seventh year after the year in which that first day occurs, to three elevenths of the initial rate,
(ix)
effective on January 1 of the eighth year after the year in which that first day occurs, to two elevenths of the initial rate,
(
x) effective on January 1 of the ninth year after the year in which that first day occurs, to one eleventh of the initial rate, and
(xi)
effective on January 1 of the tenth year after the year in which that first day occurs, to the final rate of “Free”;
(
e) if “X61” is set out,
(
i) effective on January 1 of the eighth year after the year in which the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru occurs, to three quarters of the initial rate,
(ii)
effective on January 1 of the ninth year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the tenth year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”;
(
f) if “X62” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to one quarter of the initial rate, and
(ii)
effective on January 1 of the eleventh year after the year in which that first day occurs, to the final rate of “Free”; and
(
g) if “X63” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru, to a rate of 5.5 per cent,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to a rate of 5.0 per cent,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to a rate of 2.5 per cent,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to a rate of 2.0 per cent, and
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded down to the nearest one tenth of one per cent.
Rounding of amounts — fraction other than 0.5
(7) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates of less than 2%
(8) If, for any goods other than motor vehicles of heading No. 87.01, 87.02, 87.03, 87.04 or 87.05, a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
Extension of entitlement
52.77
(1) The Governor in Council may, on the recommendation of the Minister, by order, amend the
schedule to extend entitlement to the Comprehensive and Progressive Peru Tariff to any goods that originate in a CPTPP country.
Retroactivity
(2) An order made under subsection (1) may, if it so provides, be retroactive and have effect in respect of a period before it is made, but no such order may have effect in respect of a period before the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Peru.
Content of order
(3) An order made under subsection (1)
(
a) must specify the date on which the order becomes effective;
(
b) must, if the order partially extends entitlement to the Comprehensive and Progressive Peru Tariff, indicate the goods to which entitlement to that Tariff is extended; and
(
c) may exempt goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply.
Comprehensive and Progressive Singapore Tariff
Application of CPSGT
52.78
(1) Subject to
section 24, goods that are entitled to the Comprehensive and Progressive Singapore Tariff are entitled to the Comprehensive and Progressive Singapore Tariff rates of customs duty.
“A” final rate for CPSGT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for CPSGT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for CPSGT
(4) If “X64”, “X65”, “X66”, “X67”, “X68”, “X69” or “X70” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “CPSGT” in relation to goods entitled to the Comprehensive and Progressive Singapore Tariff, the Comprehensive and Progressive Singapore Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(
a) if “X64” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to three quarters of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to one half of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one quarter of the initial rate, and
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to the final rate of “Free”;
(
b) if “X65” is set out,
(
i) effective on the first day on which the Comprehensive and Progressive Trans-Pacific Partnership Agreement is in effect between Canada and Singapore, to five sixths of the initial rate,
(ii)
effective on January 1 of the first year after the year in which that first day occurs, to two thirds of the initial rate,
(iii)
effective on January 1 of the second year after the year in which that first day occurs, to one half of the initial rate,
(iv)
effective on January 1 of the third year after the year in which that first day occurs, to one third of the initial rate,
(
v) effective on January 1 of the fourth year after the year in which that first day occurs, to one sixth of the initial rate, and
(vi)
effective on January 1 of the fifth year after the year in which that first day occurs, to the final