TERMIUM Plus®

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GOODS SUBJECT DUTY [1 record]

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Record 1 1995-08-07

English

Subject field(s)
  • Customs and Excise
CONT

... every person who is liable under the Customs Act to pay duty on goods imported, or who would be so liable if the goods were liable to duty, shall pay Her Majesty in Right of Canada a tax equal to 7% of the value of the goods.

French

Domaine(s)
  • Douanes et accise
CONT

[...] le redevable de droits sur les produits importés, en application de la Loi sur les douanes, ou la personne qui serait un redevable si les produits étaient frappés de droits, doit payer à Sa Majesté du chef du Canada une taxe de 7 % sur la valeur de ces produits.

Spanish

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