Customs Tariff Act

Canada has concluded trade agreements with many countries, specifying tariffs and importation limits of various goods. Each trade agreement has created a separate treatment of tariffs and trade. Canada has also designated countries with statuses, such as 'Most-Favoured-Nation', 'Preferential' or 'Least Developed Country.' As of the 2024 revision of the Act, the following are the tariff treatments administered by the CBSA: • General Tariff for goods imported from countries not listed under other categories (subsection 29), • Goods from countries that have 'Most-Favoured-Nation Tariff' status (Subsection 30-32), • Goods from countries that have 'General Preferential Tariff' or 'General Preferential Tariff Plus' status (subsections 33-36), • Goods from countries with 'Least Developed Country Tariff' status (subsection 37), • Goods from countries with 'Commonwealth Caribbean Countries Tariff' status (subsections 41-43), • Goods from countries with 'Australia Tariff and New Zealand Tariff' status (subsection 44), • Goods from countries with 'United States Tariff and Mexico Tariff' status (subsection 45) • Goods from countries with 'Chile Tariff' status (subsections 46-48) • Goods from countries with 'Colombia Tariff' status (subsection 49.01) • Goods from countries with 'Costa Rica Tariff' status (subsection 49.1) • Goods from countries with 'Panama Tariff' status (subsection 49.41), • Goods from countries with 'Peru Tariff' status (subsection 49.5), • Goods from countries with 'Honduras Tariff' status (subsection 49.6), • Goods from countries with 'Korea Tariff' status (subsection 49.7), • Goods from countries with 'Canada–European Union Tariff' status (subsection 49.8), • Goods from countries with 'United Kingdom Tariff' status (subsection 49.92), • Goods from countries with 'Canada–Israel Agreement Tariff' status (subsection 50), • Goods from countries with 'Iceland Tariff' status (subsection 49.41), • Goods from countries with 'Norway Tariff' status (subsection 49.41), • Goods from countries with 'Switzerland–Liechtenstein Tariff' status (subsection 52.3), • Goods from countries with 'Jordan Tariff' status (subsection 52.4), • Goods from countries with 'Ukraine Tariff' status (subsection 52.5), and • Goods from countries with 'Comprehensive and Progressive Trans-Pacific Partnership Tariff' status (subsection 52.6) • This includes Australia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, and Vietnam. Source: Customs Tariff, Government of Canada Countries The countries and their tariff treatments applicable is published by the CBSA under Schedule T2025. Most countries have Most-Favoured-Nation status. As of 2025, there are two notable exceptions: Belarus and Russia, under measures applied after the invasion of Ukraine. ==Special measures==

Division 4 of the Act gives powers to the Minister, along with the Minister of Foreign Affairs, to make special orders regarding trade and tariffs, "for the purpose of enforcing Canada’s rights under a trade agreement in relation to a country or of responding to acts, policies or practices of the government of a country that adversely affect, or lead directly or indirectly to adverse effects on, trade in goods or services of Canada". These include: • "suspend or withdraw rights or privileges granted by Canada to any country under a trade agreement or Act of Parliament", • add a surtax to goods or a class of goods, • modify the Import Control List of imported products, and • charge a separate tariff for products imported in excess of a trade agreement. Source: Customs Tariff, Government of Canada The Government can also levy a special surtax as an Emergency Measure if goods are being dumped into Canada at a rate that would damage local producers.(subsections 54-67) The Government can also levy a special surtax as an Safeguard Measure for Agricultural Goods under the World Trade Organization's Agreement on Agriculture.(subsection 68) ==Duty-free regulations==

In sub-section 89, the Act also defines when goods can be imported into Canada duty-free, such as: • goods imported by travellers, up to defined dollar limits • goods imported into Canada and then exported • goods imported into Canada for the production of goods that are exported • goods returning to Canada after being repaired abroad. Source: Customs Tariff, Government of Canada ==References==