Part 4
Overview: Customs Tariff

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Tariff Classification of Certain Imported Food Products

This amendment clarifies the tariff classification of certain imported food products containing cheese, effective November 29, 2013, to implement the Notice of Ways and Means Motion tabled by the Government in Parliament on November 22, 2013.

This clarification addresses a gap whereby certain imported goods were packaged in a specific, deliberate manner solely to circumvent Canada's tariff structure.

Mobile Offshore Drilling Units

The amendments will permanently eliminate the 20-per-cent Most-Favoured-Nation rate of duty on mobile offshore drilling units (MODUs) used in offshore oil and gas exploration and development.

The duty-free status of these units , which was scheduled to expire in 2014 lowers business costs, improves the global competitiveness of Canadian energy projects, and increases the potential for valuable resource discoveries in Canada's Atlantic and Arctic offshore areas.

The permanent elimination of the tariff will be effective in respect of goods imported into Canada on or after May 5, 2014.

Customs Tariff Treatment of the Governor General

Building on tax amendments undertaken in the past two years concerning the Governor General, these amendments will make the Governor General subject to the same tariff rules as other Government office holders.

Tariff item 9809.00.00 is being revoked to eliminate a special exemption from paying customs duties on imported articles for use by the Governor General.  No other individual has such a special, extraordinary customs duty exemption.

To ensure the continued tariff-free treatment of representational gifts given to the Governor General in the course of an official visit abroad, tariff item 9833.00.00 is being amended to cover the Governor General. With these changes, representational gifts received by the Governor General will be subject to the same tariff treatment as those received by other public office holders including the Prime Minister, federal Cabinet Ministers, Members of Parliament, Senators, provincial premiers and municipal mayors.

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