2003-01-27
This memorandum has been revised to reflect the changes resulting from the implementation of the Customs Tariff (tariff simplification) effective January 1, 1998, of the Canada-Costa Rica Free Trade Agreement (CCRFTA) on November 1, 2002, the creation of the Canada Customs and Revenue Agency on November 1, 1999, and the elimination of the requirement for copies of Form B3, Canada Customs Coding Form, for Statistics Canada. Many of the B3 examples have been changed to reflect the new classification provisions. The B3 example in Appendix B relating to cigarettes exceeding 102 mm in length (now Example 11) has been amended with new coding instructions for line 3. The calculation of the excise tax on cigarettes in excess of 102 mm in length is now similar to that for customs duty equivalent to excise duty in keeping with the definition of "cigarette" that appears in section 2 of the Excise Tax Act. The lists in Appendix H have been updated, as have the coding instructions for Field No. 9 – Total Value for Duty in Appendix C. There are also new coding instructions for completion of Field No. 12 – Country of Origin, Field No. 13 – Place of Export, and Field No. 14 – Tariff Treatment in Appendix J. These requirements for the coding of the "F – type" entry will become effective on April 1, 2003. Tariff treatment code "21" will be used for on goods entitled to the Costa Rica Tariff (CRT) originating in Costa Rica.