Canada Border Services Agency
Symbol of the Government of Canada

ARCHIVED - Tariff Notice 13-02

Warning This page has been archived.

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

Ottawa, March 8, 2013

Amendments to the Departmental Consolidation of the Customs Tariff

1. The Departmental Consolidation of the Customs Tariff has been amended effective March 8, 2013, following legislative amendments announced by Finance Canada.

2. The following amendments take effect as of March 8, 2013 :

  • The phasing of the COLT tariff treatment for tariff item 1701.99.90 has, retroactive to May 15, 2012, been amended as follows:
Effective on  
May 15, 2012 COLT: $26.74/tonne
January 1, 2013 COLT: $24.69/tonne
January 1, 2014 COLT: $22.63/tonne
January 1, 2015 COLT: $20.57/tonne
January 1, 2016 COLT: $18.52/tonne
January 1, 2017 COLT: $16.46/tonne
January 1, 2018 COLT: $14.40/tonne
January 1, 2019 COLT: $12.34/tonne
January 1, 2020 COLT: $10.29/tonne
January 1, 2021 COLT: $8.23/tonne
January 1, 2022 COLT: $6.17/tonne
January 1, 2023 COLT: $4.11/tonne
January 1, 2024 COLT: $2.06/tonne
January 1, 2025 COLT: Free
  • The MFN rate of duty for tariff items 8419.19.00 and 9015.80.20 are both reduced from 6.5% to 5% effective March 8, 2013.

3. These changes have been posted to the Canada Border Services Agency (CBSA) Web site.

4. Importers may find that these amendments make them eligible for a refund of duties. Refund claims are made in accordance with the provisions of section 74 of the Customs Act. Refund requests arising from these amendments should be submitted on Form B2, Canada Customs — Adjustment Request, quoting "paragraph 74(1)(g) of the Customs Act," in the legislative reference portion of field 37. Comments in the explanation portion of field 37 should refer to a refund due to a retroactive order made under the Customs Tariff. Paragraph 74(1)(g) of the Act provides for duties overpaid or paid in error for any reason that may be prescribed.

Unlike other provisions of section 74, under which interest payable accrues beginning on the 91st day after the refund claim was submitted, paragraph 74(1)(g) grants interest payable beginning on the day after the duty was paid, in accordance with section 80.1 of the Act. Importers should be aware that, in accordance with subsection 74(1.1), the granting of a refund under paragraph 74(1)(g) of the Act is treated as if it were a re-determination made under paragraph 59(1)(a) of the Act.

5. 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 are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification, which is found on the CBSA Web site.

6. 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.