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ARTICLES

LEGAL RESOURSES

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    • Annex 307.1: Goods Re-Entered after Repair or Alteration

    Section A - Canada

    Canada may impose customs duties on goods, regardless of their origin, that re-enter its territory after such goods have been exported from its territory to the territory of another Party for repair or alteration as follows:

  • For goods set out in Section D that re-enter its territory from the territory of Mexico, Canada shall apply to the value of the repair or alteration of such goods the rate of customs duty for such goods applicable under its Schedule to Annex 302.2 (TLCAN: Anexo 302.2);

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  • For goods other than those set out in Section D that re-enter its territory from the territory of the United States or Mexico, other than goods repaired or altered pursuant to a warranty, Canada shall apply to the value of the repair or alteration of such goods the rate of customs duty for such goods applicable under the Tariff Schedule of Canada attached to Annex 401.2 of the Canada United States Free Trade Agreement, as incorporated into Annex 302.2 of this Agreement (TLCAN: Anexo 302.2); and

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  • For goods set out in Section D that re-enter its territory from the territory of the United States, Canada shall apply to the value of the repair or alteration of such goods the rate of customs duty for such goods applicable under its Schedule attached to Annex 401.2 of the Canada United States Free Trade Agreement, as incorporated into Annex 302.2 (TLCAN: Anexo 302.2) of this Agreement.

    • Section B - Mexico

    Mexico may impose customs duties on goods set out in Section D, regardless of their origin, that re-enter its territory after such goods have been exported from its territory to the territory of another Party for repair or alteration, by applying to the value of the repair or alteration of those goods the rate of customs duty for such goods that would apply if such goods were included in staging category B in Mexico's Schedule to Annex 302.2 (TLCAN: Anexo 302.2).

    Section C - United States

    1. The United States may impose customs duties on:

  • Goods set out in Section D, or

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  • Goods that are not set out in Section D and that are not repaired or altered pursuant to a warranty,

    • Regardless of their origin, that reenter its territory after such goods have been exported from its territory to the territory of Canada for repair or alteration, by applying to the value of the repair or alteration of such goods the rate of customs duty applicable under the Canada United States Free Trade Agreement, as incorporated into Annex 302.2 of this (TLCAN: Anexo 302.2) Agreement.

    2. The United States may impose customs duties on goods set out in Section D, regardless of their origin, that re­enter its territory after such goods have been exported from its territory to the territory of Mexico for repair or alteration, by applying to the value of the repair or alteration of such goods a rate of customs duty of 50 percent reduced in five equal annual stages beginning on January 1, 1994, and the value of such repair or alteration shall be duty-free on January 1, 1998.

    Section D - List of Goods

    Any vessel, including the following goods, documented by a Party under its law to engage in foreign or coastwise trade, or a vessel intended to be employed in such trade:

  • Cruise ships, excursion boats, ferryboats, cargo ships, barges and similar vessels for the transport of persons or goods, including

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  • Tankers,

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  • Refrigerated vessels, other than tankers, and

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  • Other vessels for the transport of goods and other vessels for the transport of both persons and goods, including open vessels;

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  • Fishing vessels, including factory ships and other vessels for processing or preserving fishery products of a registered length not exceeding 30.5m;

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  • Lightvessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function, floating docks, floating or submersible drilling or production platforms; and drilling ships, drilling barges and floating drilling rigs; and

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  • Tugboats.

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