Consolidated TPP Text – 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. The base rates of duty set out in this Schedule reflect Canada’s Most- Favoured-Nation (MFN) rates of duty in effect on January 1, 2010.

3. In this Schedule, 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 shall apply to the elimination or reduction of customs duties by Canada pursuant to Article 2.4.2 (Elimination of Customs Duties):

5. The annual stages referred to in paragraph 4 for the elimination or reduction of customs duties shall be equal, annual stages, except:

6.

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