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Bill C-10

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SCHEDULE 4
(Section 215)


Most-Favoured-Nation Tariff
Preferential Tariff
Tariff Item
Description of Goods
Initial Rate
Final Rate
Initial Rate
Final Rate
9801.10
-Conveyances and containers




9801.10.10
---Conveyances,
Free
Free (A)
UST: Free
UST: Free (A)

(a) on condition that:


MT: Free
MT: Free (A)

(i) in the case of vehicles, they are registered and


MUST: Free
MUST: Free (A)

licensed in a foreign country and operated in Canada


CT: Free
CT: Free (A)

with a vehicle licence issued by the appropriate


CIAT: Free
CIAT: Free (A)

provincial licensing authority;


CRT: Free
CRT: Free (A)

(ii) in the case of aircraft, they comply with the


GPT: Free
GPT: Free (A)

requirements of the Aeronautics Act and any


LDCT: Free
LDCT: Free (A)

regulations made thereunder; and


CCCT: Free
CCCT: Free (A)

(iii) in the case of vessels, they comply with the


AUT: N/A
AUT: N/A

requirements of the Canada Shipping Act and


NZT: N/A
NZT: N/A

Coasting Trade Act; and





(b) on condition that the conveyances:





(i) are owned or leased and imported by a person





whose domicile is in a foreign country;





(ii) leave from and return to the foreign country in





the normal course of operation;





(iii) are controlled from the foreign country; and





(iv) are exported within 30 days of the date of their





importation or for an additional period not





exceeding 24 months where a customs officer is





satisfied that the exportation of the conveyances is





delayed because:





(A) of adverse weather conditions;





(B) the conveyances are being equipped,





reconditioned, reconstructed, refurbished or





repaired;





(C) the conveyances have a major equipment





breakdown;





(D) the conveyances are detained under an order





of a Canadian court, or under an Act of





Parliament or the legislature of a province or any





regulation made thereunder; or





(E) the delivery of the goods to be loaded on or





in the conveyances is delayed.





The conveyances provided for in this tariff item may





engage in the transportation of goods from one point





in Canada to another point in Canada where:





(a) that transportation is incidental to the





international traffic of the goods;





(b) the transportation does not occur outside the





territorial limits of Canada; and





(c) the conveyance has not entered Canada for the





purpose of an in-transit movement through Canada to





a point outside of Canada




9801.10.20
---Containers, on condition that:
Free
Free (A)
UST: Free
UST: Free (A)

(a) the ancillary equipment for the containers does


MT: Free
MT: Free (A)

not include vehicles, accessories, spare parts of


MUST: Free
MUST: Free (A)

vehicles or packaging, and


CT: Free
CT: Free (A)

(b) the containers:


CIAT: Free
CIAT: Free (A)

(i) are fully or partially enclosed to constitute a


CRT: Free
CRT: Free (A)

compartment intended for containing goods;


GPT: Free
GPT: Free (A)

(ii) are of a permanent character and suitable for


LDCT: Free
LDCT: Free (A)

repeated use;


CCCT: Free
CCCT: Free (A)

(iii) are designed to carry goods by one or more


AUT: N/A
AUT: N/A

modes of transport without requiring intermediate


NZT: N/A
NZT: N/A

reloading; and





(iv) are 6.1 m or more in length or have an internal





volume of 14 m3 or more;





(v) leave from and return to a foreign country in the





normal course of operation; and





(vi) are exported within 30 days of the date of their





importation or for an additional period not





exceeding 24 months where a customs officer is





satisfied that the exportation of the containers is





delayed because:





(A) of adverse weather conditions;





(B) the containers are being equipped,





reconditioned, reconstructed, refurbished or





repaired;





(C) the containers have a major equipment





breakdown;





(D) the containers are detained under an order of





a Canadian court, or under an Act of Parliament





or the legislature of a province or any regulation





made thereunder; or





(E) the delivery of the goods to be loaded in the





containers is delayed.





The containers provided for in this tariff item may





engage in the transportation of goods from one point





in Canada to another point in Canada where:





(a) that transportation is incidental to the





international traffic of the goods;





(b) the transportation does not occur outside the





territorial limits of Canada; and





(c) the container has not entered Canada for the





purpose of an in-transit movement through Canada to





a point outside of Canada