Customs Duty Payable on Woollen Fabrics Originating in Commonwealth Countries, Regulations Respecting the

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Regulations Respecting the Customs Duty Payable on Woollen Fabrics Originating in Commonwealth Countries

SOR/98-32CUSTOMS TARIFF
Registration 1997-12-29
Regulations Respecting the Customs Duty Payable on Woollen Fabrics Originating in Commonwealth Countries
P.C. 1997-2003  1997-12-29His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 17(2) and paragraph 132(1)(c) of the Customs TariffFootnote a, hereby makes the annexed Regulations Respecting the Customs Duty Payable on Woollen Fabrics Originating in Commonwealth Countries.
Return to footnote aS.C. 1997, c. 36Interpretation

1 The definitions in this section apply in these Regulations.

British country
British country means the United Kingdom of Great Britain and Northern Ireland, any British colony, possession or protectorate, or any territory under British trusteeship. (pays britannique)
Commonwealth country
Commonwealth country means a country listed in the schedule. (pays du Commonwealth)

Application

2 These Regulations apply in respect of the rate of customs duty set under paragraph 1(b) of Supplementary Note 1 to Section XI of the List of Tariff Provisions to woollen fabrics imported from Commonwealth countries.

Terms and Conditions

3 (1) Goods imported under tariff item Nos. 5111.11.90, 5111.20.18, 5111.20.91, 5111.30.18, 5111.30.91, 5111.90.28, 5111.90.91, 5112.11.90, 5112.19.91, 5112.20.91, 5112.30.91, 5112.90.91 and 5803.90.19 from Commonwealth countries are eligible for the rate of customs duty set under paragraph 1(b) of Supplementary Note 1 to Section XI of the List of Tariff Provisions on condition that

(a) not less than 50% of the cost of the production of the goods was incurred by the industries of one or more Commonwealth countries or the industry of Canada;
(b) the goods were finished in a Commonwealth country in the form in which they were imported into Canada;
(c) proof of origin of the goods is given in accordance with the Customs Act; and
(d) subject to section 4, the goods are shipped directly to Canada, with or without transhipment, from a Commonwealth country.

(2) In calculating the cost of production for the purpose of paragraph (1)(a), the costs of the following shall not be included:

(a) outside packing and expenses related to it, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption;
(b) gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the article in its finished manufactured condition;
(c) royalties;
(d) customs or excise duty or tax paid or payable on imported materials;
(e) carriage, insurance and other charges incurred to transfer the goods from the place of production or manufacture in the country of origin to the port of shipment; and
(f) any other costs or charges incurred or likely to be incurred after the completion of the manufacture of the goods.

SOR/98-325, s. 1.

4 Notwithstanding paragraph 3(1)(d), goods that originate in Lesotho, Botswana or Swaziland are deemed to be shipped directly to Canada from the country in which they originate if they are shipped directly on a through bill of lading from South Africa to a consignee in Canada with or without transhipment.
SOR/98-325, s. 2.

5 [Repealed, SOR/98-325, s. 3]

Coming into Force

6 These Regulations come into force on January 1, 1998.

SCHEDULE(Section 1)

List of Commonwealth Countries

Anguilla

Antigua and Barbuda

Ascension

Australia

Bahamas

Bangladesh

Barbados

Belize

Bermuda

Botswana

British Indian Ocean Territory

Brunei Darussalam

Cayman Islands

Christmas Island

Cocos (Keeling) Islands

Cook Islands

Cyprus

Dominica

Falkland Islands

Fiji

Gambia

Ghana

Gibraltar

Grenada

Guyana

India

Jamaica

Kenya

Kiribati

Lesotho

Malawi

Malaysia

Maldives

Malta

Mauritius

Montserrat

Namibia

Nauru

New Zealand

Nigeria

Norfolk Island

Pakistan

Papua New Guinea

Pitcairn

St. Kitts and Nevis

St. Helena and Dependencies

St. Lucia

St. Vincent and the Grenadines

Samoa, Western

Seychelles

Sierra Leone

Singapore

Solomon Islands

Sri Lanka

Swaziland

Tanzania, United Republic of

Tokelau Islands

Tonga

Trinidad and Tobago

Tristan Da Cunha

Turks and Caicos Islands

Tuvalu

Uganda

Vanuatu

Virgin Islands, British

Zambia

Zimbabwe