Tariff schedules and appendices are subject to
legal review, transposition and verification by the Parties. The only authentic
tariff commitments are those that are set out in the Tariff Elimination Annex
that accompanies the final, signed Agreement
TARIFF SCHEDULE OF CANADA
1. The provisions of this Schedule are generally
expressed in terms of Canada’s Customs Tariff, and the interpretation of
the provisions of this Schedule, including the product coverage of subheadings
of this Schedule, shall be governed by the General Notes, Section Notes, and
Chapter Notes of Canada’s Customs Tariff. To the extent that provisions
of this Schedule are identical to the corresponding provisions of Canada’s Customs
Tariff the provisions of this Schedule shall have the same meaning as the
corresponding provisions of Canada’s Customs Tariff.
2. Except as otherwise provided in this Schedule, the
base rates of duty set out in this Schedule reflect Canada’s
Most-Favored-Nation (MFN) rates of duty in effect on January 1, 2010.
3. Rates of duty expressed in monetary units shall be
rounded down to the nearest 0.0001 of a Canadian dollar.
4. The following staging categories apply to the
elimination of customs duties by Canada pursuant to paragraph 2 of Article 2.4:
(a) customs duties on originating goods provided for
in the items in staging category EIF shall be eliminated entirely, and such
goods shall be duty-free on the date of entry into force of this Agreement for
Canada;
(b) customs duties on originating goods provided for
in the items in staging category B4 shall be eliminated in 4 annual stages, and
such goods shall be duty-free effective January 1 of Year 4;
(c) customs duties on originating goods provided for
in the items in staging category B6 shall be eliminated in 6 annual stages, and
such goods shall be duty-free effective January 1 of Year 6;
(d) customs duties on originating goods provided for
in the items in staging category B7 shall be eliminated in 7 annual stages, and
such goods shall be duty-free effective January 1 of Year 7;
(e) customs duties on originating goods provided for
in the items in staging category B11 shall be eliminated in 11 annual stages,
and such goods shall be duty-free effective January 1 of Year 11;
(f) customs duties on originating goods provided for
in the items in staging category CA1 shall be maintained at the base rate
during Year 1 through Year 8 and shall be eliminated in 4 equal, annual stages
beginning in Year 9, and such goods shall be duty-free effective January 1 of
Year 12.
(g) customs duties on originating goods provided for
in the items in staging category CA2 shall be reduced to one-quarter of the
base rate on the date of entry into force in Year 1, and shall be maintained at
that rate through Year 11, and shall be eliminated entirely such that these
goods shall be duty-free on January 1 of Year 12.
(h) customs duties on originating goods provided for
in the items in staging category CA3 shall be reduced to a rate of duty of 5.5%
on the date of entry into force in Year 1, and shall be reduced to a rate of
duty of 5.0% on January 1 of Year 2, and shall be reduced to a rate of duty of
2.5% on January 1 of Year 3, and shall be reduced to a rate of duty of 2.0% on
January 1 of Year 4, and shall be eliminated entirely such that these goods
shall be duty-free on January 1 of Year 5.
(i) customs duties on originating goods provided for
in the items in staging category TRQ shall be governed by the terms of the TRQ
as outlined in Appendix A to this Schedule.
5. The annual stages referred to in paragraph 4 for
the elimination of customs duties shall be equal annual stages, except:
(a) as provided in paragraphs 3(b)(i), 4(a)(ii) and
4(b)(ii) of the General Notes to Annex 2-D (Tariff Elimination); or
(b) as otherwise provided in paragraph 4.
6. Upon request from Japan, Canada and Japan shall
consult to consider Canada’s commitments to Japan regarding the treatment of
originating goods related to the application of customs duties, tariff rate
quotas, and safeguards in this Schedule no sooner than seven years after the
date of entry into force of this Agreement, with a view to increasing market
access.
7. Following completion of applicable legal
procedures by Canada and another State or customs territory necessary for entry
into force of an international agreement, or an amendment thereto, granting
preferential market access by Canada to that other State or customs territory,
and on request of Japan, Canada and Japan shall consult to consider Canada’s
commitments to Japan regarding treatment of originating goods related to the
application of customs duties, tariff rate quotas, and safeguards in this
Schedule, with a view to providing to the originating goods treatment
equivalent to that provided to goods classified in the same tariff lines under
the international agreement. Canada and Japan shall consult no later than one
month after the date of the request, unless the Parties agree otherwise.
8. For greater certainty, nothing in paragraphs 6 and
7 shall be construed to affect the rights or obligations of Canada under any
other provision of this Agreement.
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