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ARTICLE · 19 FEBRUARY 2014

Customs Tariff Measures

Miller Thomson
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Currently, articles imported for use by the Governor General are exempt from customs duties.

CanadaTax
Miller Thomson LLP
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Customs Tariff Treatment of the Governor General

Currently, articles imported for use by the Governor General are exempt from customs duties. The Governor General is the only individual with this type of broad exemption. The Budget proposes to amend the Customs Tariff to make the Governor General subject to the same tariff rules as other Government office holders.

Support of Offshore Oil and Gas Development

The Mobile Offshore Drilling Units Remission Order that allows for the duty-free temporary importation of mobile offshore drilling units (MODUs) used in oil and gas exportation is set to expire in May 2014. To eliminate a disincentive to exploration and to equalize the playing field with other oil and gas countries competing for offshore petroleum industry investment, the Budget proposes to eliminate the 20% Most-Favoured-Nation tariff on imported MODUs.

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