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Canada-Costa Rica Free Trade Agreement

Tariff Schedule of Canada

The following categories shall apply to the elimination of Customs duties:

1) Category A

The rate in the Schedule on a good provided for in a tariff item with staging category A shall be reduced to Free on the date of entry into force of this Agreement.

II) Category A1

The rate in the Schedule on a good provided for in a tariff item with staging category A1 shall be reduced to Free on a deferred basis. The Free rate shall come into effect normally no later than 120 days after the Government of Costa Rica satisfies the Government of Canada that Costa Rica has eliminated all tax exemptions and other export subsidies offered to companies operating in Costa Rica’s Free Zone regime.

III) Category A2

The rate in the Schedule on a good provided for in a tariff item with staging category A2 shall be reduced to Free on the date of implementation of this agreement. However, this is a temporary tariff item subject to expiry at any time.

IV) Category B

The rate in the Schedule on a good provided for in a tariff item with staging category B shall be phased out in five equal stages, except for goods coming from Free Zones where the reduced rate provided for by such phasing will come into effect only in the year, at the rate applicable for that year, that the Government of Costa Rica satisfies the Government of Canada that Costa Rica has eliminated all tax exemptions and other export subsidies offered to companies operating in Costa Rica’s Free Zone regime.The reduced rate referred to above, shall be determined as follows:

  1. Date of implementation - 1/5
  2. January 1, 2003 - 2/5
  3. January 1, 2004 - 3/5
  4. January 1, 2005 - 4/5
  5. January 1, 2006 - 5/5

V) Category C

The rate in the Schedule on a good provided for in a tariff item with staging category C shall be phased out in eight equal stages, except for goods coming from Free Zones where the reduced rate provided for by such phasing will come into effect only in the year, at the rate applicable for that year, that the Government of Costa Rica satisfies the Government of Canada that Costa Rica has eliminated all tax exemptions and other export subsidies offered to companies operating in Costa Rica’s Free Zone regime.

The reduced rate referred to above, shall be determined as follows:

  1. Date of implementation - 1/8
  2. January 1, 2003 - 2/8
  3. January 1, 2004 - 3/8
  4. January 1, 2005 - 4/8
  5. January 1, 2006 - 5/8
  6. January 1, 2007 - 6/8
  7. January 1, 2008 - 7/8
  8. January 1, 2009 - 8/8

VI) Category D

The rate in the Schedule on a good provided for in a tariff item with staging category D shall be phased out in nine equal stages commencing one year after the date of implementation of the agreement, except for goods coming from Free Zones where the reduced rate provided for by such phasing will come into effect only in the year, at the rate applicable for that year, that the Government of Costa Rica satisfies the Government of Canada that it has eliminated all tax exemptions and other export subsidies offered to companies operating in Costa Rica’s Free Zone regime.The reduced rate referred to above, shall be determined as follows:

  1. Date of implementation - N/A
  2. January 1, 2003 - 1/9
  3. January 1, 2004 - 2/9
  4. January 1, 2005 - 3/9
  5. January 1, 2006 - 4/9
  6. January 1, 2007 - 5/9
  7. January 1, 2008 - 6/9
  8. January 1, 2009 - 7/9
  9. January 1, 2010 - 8/9
  10. January 1, 2011 - 9/9

VII)

Goods provided for in the tariff items noted E are exempt from tariff elimination provisions

Note: The staging categories described above assume an implementation date within calendar year 2002.

Tariff Item - Tariff Description - Rate - Staging Category

Part 1 Items 01011100 - 39201010

Part 2 - Items 39201090 - 73219090
Part 3 - Items 73221100 - 97060000

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