Budget Implementation Act, 2009 (S.C. 2009, c. 2)
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Assented to 2009-03-12
SCHEDULE 4(Section 215)
| Most-Favoured-Nation Tariff | Preferential Tariff | ||||
|---|---|---|---|---|---|
| Tariff Item | Description of Goods | Initial Rate | Final Rate | Initial Rate | Final Rate |
| 9801.10 | -Conveyances and containers | ||||
| 9801.10.10 | ---Conveyances, | Free | Free (A) | UST: Free | UST: Free (A) |
| (a) on condition that: | MT: Free | MT: Free (A) | |||
| (i) in the case of vehicles, they are registered and | MUST: Free | MUST: Free (A) | |||
| licensed in a foreign country and operated in Canada | CT: Free | CT: Free (A) | |||
| with a vehicle licence issued by the appropriate | CIAT: Free | CIAT: Free (A) | |||
| provincial licensing authority; | CRT: Free | CRT: Free (A) | |||
| (ii) in the case of aircraft, they comply with the | GPT: Free | GPT: Free (A) | |||
| requirements of the Aeronautics Act and any | LDCT: Free | LDCT: Free (A) | |||
| regulations made thereunder; and | CCCT: Free | CCCT: Free (A) | |||
| (iii) in the case of vessels, they comply with the | AUT: N/A | AUT: N/A | |||
| requirements of the Canada Shipping Act and | NZT: N/A | NZT: N/A | |||
| Coasting Trade Act; and | |||||
| (b) on condition that the conveyances: | |||||
| (i) are owned or leased and imported by a person | |||||
| whose domicile is in a foreign country; | |||||
| (ii) leave from and return to the foreign country in | |||||
| the normal course of operation; | |||||
| (iii) are controlled from the foreign country; and | |||||
| (iv) are exported within 30 days of the date of their | |||||
| importation or for an additional period not | |||||
| exceeding 24 months where a customs officer is | |||||
| satisfied that the exportation of the conveyances is | |||||
| delayed because: | |||||
| (A) of adverse weather conditions; | |||||
| (B) the conveyances are being equipped, | |||||
| reconditioned, reconstructed, refurbished or | |||||
| repaired; | |||||
| (C) the conveyances have a major equipment | |||||
| breakdown; | |||||
| (D) the conveyances are detained under an order | |||||
| of a Canadian court, or under an Act of | |||||
| Parliament or the legislature of a province or any | |||||
| regulation made thereunder; or | |||||
| (E) the delivery of the goods to be loaded on or | |||||
| in the conveyances is delayed. | |||||
| The conveyances provided for in this tariff item may | |||||
| engage in the transportation of goods from one point | |||||
| in Canada to another point in Canada where: | |||||
| (a) that transportation is incidental to the | |||||
| international traffic of the goods; | |||||
| (b) the transportation does not occur outside the | |||||
| territorial limits of Canada; and | |||||
| (c) the conveyance has not entered Canada for the | |||||
| purpose of an in-transit movement through Canada to | |||||
| a point outside of Canada | |||||
| 9801.10.20 | ---Containers, on condition that: | Free | Free (A) | UST: Free | UST: Free (A) |
| (a) the ancillary equipment for the containers does | MT: Free | MT: Free (A) | |||
| not include vehicles, accessories, spare parts of | MUST: Free | MUST: Free (A) | |||
| vehicles or packaging, and | CT: Free | CT: Free (A) | |||
| (b) the containers: | CIAT: Free | CIAT: Free (A) | |||
| (i) are fully or partially enclosed to constitute a | CRT: Free | CRT: Free (A) | |||
| compartment intended for containing goods; | GPT: Free | GPT: Free (A) | |||
| (ii) are of a permanent character and suitable for | LDCT: Free | LDCT: Free (A) | |||
| repeated use; | CCCT: Free | CCCT: Free (A) | |||
| (iii) are designed to carry goods by one or more | AUT: N/A | AUT: N/A | |||
| modes of transport without requiring intermediate | NZT: N/A | NZT: N/A | |||
| reloading; and | |||||
| (iv) are 6.1 m or more in length or have an internal | |||||
| volume of 14 m3 or more; | |||||
| (v) leave from and return to a foreign country in the | |||||
| normal course of operation; and | |||||
| (vi) are exported within 30 days of the date of their | |||||
| importation or for an additional period not | |||||
| exceeding 24 months where a customs officer is | |||||
| satisfied that the exportation of the containers is | |||||
| delayed because: | |||||
| (A) of adverse weather conditions; | |||||
| (B) the containers are being equipped, | |||||
| reconditioned, reconstructed, refurbished or | |||||
| repaired; | |||||
| (C) the containers have a major equipment | |||||
| breakdown; | |||||
| (D) the containers are detained under an order of | |||||
| a Canadian court, or under an Act of Parliament | |||||
| or the legislature of a province or any regulation | |||||
| made thereunder; or | |||||
| (E) the delivery of the goods to be loaded in the | |||||
| containers is delayed. | |||||
| The containers provided for in this tariff item may | |||||
| engage in the transportation of goods from one point | |||||
| in Canada to another point in Canada where: | |||||
| (a) that transportation is incidental to the | |||||
| international traffic of the goods; | |||||
| (b) the transportation does not occur outside the | |||||
| territorial limits of Canada; and | |||||
| (c) the container has not entered Canada for the | |||||
| purpose of an in-transit movement through Canada to | |||||
| a point outside of Canada | |||||
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