1. The Canada Border Services Agency (CBSA) wishes to advise of an update to the July 1, 2014 version of the Departmental Consolidation of the Customs Tariff (Consolidation).
2. Tariff items 8905.20.19.00 and 8905.90.19.00 are subject to the Canada-EFTA Free Trade Agreement. Reductions to the IT, NT and SLT rates of duty should have been effective July 1, 2014.
| Tariff Item | New Rate of Duty |
|---|---|
| 8905.20.19.00 | IT, NT, SLT: 12.5% |
| 8905.90.19.00 | IT, NT, SLT: 12.5% |
3. Also, the footnote and asterisk (*) attached to supplementary note 2 in Chapter Note 16 have been deleted due to the passage of Bill C-31 on June 19, 2014.
4. Version 2014-3 of the Departmental Consolidation of the Customs Tariff has been updated and is available on the CBSA Web site.
5. The Canada-EFTA Free Trade Agreement corrections will be active in the Customs Commercial System (CCS) shortly, with the retro-active effective date of July 1, 2014.
6. As a result of this amendment, importers may be eligible for a refund of the duties paid on importations under tariff item 8905.20.19.00 or 8905.90.19.00 made since July 1, 2014. Refund claims are to be made in accordance with the provisions of section 74 of the Customs Act, using a Form B2, Canada Customs — Adjustment Request.
7. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request can be found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification, which is found on the CBSA Web site.
8. For more information, within Canada, call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except statutory holidays). TTY is also available within Canada: 1-866-335-3237.
This notice is available on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/cn-ad/cn14-022-eng.html