TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DUTIABLE STATUS [1 record]

Record 1 2005-07-20

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
DEF

A determination made by customs authorities, in accordance with the laws of the importing nation, as to whether a given imported article is subject to duty, and if so, at what rate. The dutiable status is determined by classifying the merchandise, i.e., determined into which category the products falls under the tariff schedules.

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
CONT

El obligado tributario que solicite la aplicación de cualquiera de los supuestos de no sujeción, exención y reducción de la base imponible del impuesto a que se refiere la presente Orden, deberá adjuntar al modelo de solicitud la documentación que proceda en cada supuesto [...]

PHR

base, límite de sujeción imponible.

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