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Duties Relief - CITT Clarifies Application of "End Use" Provisions.

Publication: Mondaq Business Briefing
Publication Date: 26-JUN-06 		Format: Online
Delivery: Immediate Online Access

Article Excerpt
Article by Greg Kanargelidis, [c]2006, Blake, Cassels & Graydon LLP

This article was originally published in Blakes Bulletin on International Trade - May 2006

The evolution of the existing jurisprudence indicates that the Tribunal insists that for duties relief to be accorded to imported goods, the goods must be attached to a "host" good both physically as well as "functionally."

In a decision dated March 20, 2006, the Canadian International Trade Tribunal (CITT) clarified the circumstances in which the various so-called "end use" provisions apply to imported goods. In Jam Industries Ltd. v. President of the Canada Border Services Agency, the CITT determined that the duties relief provisions do not apply when musical instruments are connected to a computer and thereby have enhanced functionality.

Legislative Background

All goods imported into Canada are imposed with customs duties pursuant to the provisions of the Customs Tariff. To determine the applicable tariff rate of duty applicable to any imported goods, the goods must be classified among some 8,000 tariff classifications which are set out in the List of Tariff Provisions, which...

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