|
|||||||||||||||||||
|
|||||||||||||||||||
Tariff Notice - TN-11December 14, 2005Excise Tax Act ChangesThis document is also available for download in PDF format [20 Kb]. On November 25, 2005, Bill C-259, an Act to amend the Excise Tax Act (elimination of the excise tax on jewellery) received Royal Assent. The Canada Revenue Agency has issued a Fact Sheet replicated below on this issue. This amendment has had the following immediate effect on the administration of excise tax:
Goods imported under the following Tariff Items may be affected: Watch headings and tariff items:91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. 9101.11.00, 9101.12.00, 9101.19.00, 9101.21.00, 9101.29.00, 9101.91.10, 9101.91.90, and 9101.99.00 91.02 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01. 9102.11.00, 9102.12.00, 9102.19.00, 9102.21.00, 9102.29.00, 9102.91.10, 9102.91.90 and 9102.99.00 Clock headings and tariff items:91.03 Clocks with watch movements, excluding clocks of heading 91.04. 9103.10.00 and 9103.90.00 91.05 Other clocks. 9105.11.00, 9105.19.00, 9105.21.10, 9105.21.90, 9105.29.00, 9105.91.10, 9105.91.90, and 9105.99.90. For further information concerning this notice, please contact Lynne Spirak, Tariff Officer, Duty Deferral Unit at (613) 954-6877 or Ron Gerold, Manager, Duty Deferral Unit at (613) 948-7085. Additional information is available in the Excise Taxes and Special Levies Notices section of the Canada Revenue Agency's Web site. |
|||||||||||||||||||
|