Bill C-13
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SCHEDULE 3
(Section 146)
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Most-Favoured-Nation Tariff
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Preferential Tariff
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Tariff Item
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Description of Goods
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Initial Rate
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Final Rate
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Initial Rate
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Final Rate
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98.25
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Goods imported by mail or courier for personal or
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household use.
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The following goods are not eligible for classification
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under this heading: goods or classes of goods that, on
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importation, may be released only in accordance with the
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accounting provisions of the Customs Act or the
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applicable regulations on condition that the importer
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or owner of the goods provides, before the release
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of the goods, any certificate, licence, permit or
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other document and any information that is required
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under any Act of Parliament or any regulation made
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under such an Act that prohibits, controls or regulates
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the importation of goods, but this exclusion from
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eligibility for classification does not apply to any goods
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imported under the authority of and in accordance
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with a general import permit issued under subsection
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8(1.1) or section 8.3 of the Export and Import Permits Act.
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The value of goods imported that are eligible to be
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classified under this heading shall not exceed $500.
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The following goods are not eligible for classification
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under tariff item No. 9825.10.00, 9825.20.00 or
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9825.30.00: alcoholic beverages; tobacco; tobacco
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products; goods subject to any additional customs duty
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under sections 21.1 to 22 of this Act; goods
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subject to any tax imposed under subsection 23(1)
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of the Excise Tax Act; goods in respect of which
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tax is not payable under Division III of Part IX
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of that Act; and goods in respect of which tax is
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payable under section 212.1 of that Act if an amount
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must be deducted from that tax under section 214.1
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of that Act.
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9825.10.00
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-Goods which, if classified in accordance with the
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20%
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20% (A)
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UST: Free
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UST: Free (A)
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provisions of Chapters 1 to 97, would be subject to
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MT: Free
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MT: Free (A)
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a rate of customs duty under the Most-Favoured-Nation
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MUST: Free
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MUST: Free (A)
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Tariff that is not more than 5 percentage points greater
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CT: Free
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CT: Free (A)
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or less than the rate provided by this tariff item under the
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CIAT: Free
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CIAT: Free (A)
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Most-Favoured-Nation Tariff.
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CRT: Free
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CRT: Free (A)
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IT: Free
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IT: Free (A)
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NT: Free
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NT: Free (A)
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SLT: Free
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SLT: Free (A)
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PT: Free
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PT: Free (A)
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COLT: Free
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COLT: Free (A)
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GPT: N/A
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GPT: N/A
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LDCT: N/A
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LDCT: N/A
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CCCT: N/A
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CCCT: N/A
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AUT: N/A
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AUT: N/A
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NZT: N/A
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NZT: N/A
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9825.20.00
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-Goods which, if classified in accordance with the
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8%
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8% (A)
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UST: Free
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UST: Free (A)
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provisions of Chapters 1 to 97, would be subject to a
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MT: Free
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MT: Free (A)
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rate of customs duty under the Most-Favoured-Nation
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MUST: Free
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MUST: Free (A)
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Tariff that is not more than 5 percentage points greater
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CT: Free
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CT: Free (A)
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or less than the rate provided by this tariff item
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CIAT: Free
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CIAT: Free (A)
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under the Most-Favoured-Nation Tariff.
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CRT: Free
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CRT: Free (A)
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IT: Free
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IT: Free (A)
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NT: Free
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NT: Free (A)
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SLT: Free
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SLT: Free (A)
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PT: Free
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PT: Free (A)
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COLT: Free
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COLT: Free (A)
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GPT: N/A
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GPT: N/A
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LDCT: N/A
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LDCT: N/A
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CCCT: N/A
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CCCT: N/A
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AUT: N/A
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AUT: N/A
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NZT: N/A
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NZT: N/A
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9825.30.00
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-Goods which, if classified in accordance with the
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Free
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Free (A)
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UST: Free
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UST: Free (A)
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provisions of Chapters 1 to 97, would be subject to
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MT: Free
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MT: Free (A)
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a rate of customs duty under the Most-Favoured-
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MUST: Free
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MUST: Free (A)
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Nation Tariff that is not more than 5 percentage points
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CT: Free
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CT: Free (A)
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greater than the rate provided by this tariff item under
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CIAT: Free
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CIAT: Free (A)
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the Most-Favoured-Nation Tariff.
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CRT: Free
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CRT: Free (A)
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IT: Free
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IT: Free (A)
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NT: Free
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NT: Free (A)
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SLT: Free
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SLT: Free (A)
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PT: Free
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PT: Free (A)
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COLT: Free
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COLT: Free (A)
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GPT: N/A
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GPT: N/A
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LDCT: N/A
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LDCT: N/A
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CCCT: N/A
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CCCT: N/A
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AUT: N/A
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AUT: N/A
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NZT: N/A
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NZT: N/A
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Published under authority of the Speaker of the House of Commons
Available from:
Publishing and Depository Services
Public Works and Government Services Canada
Available from:
Publishing and Depository Services
Public Works and Government Services Canada