Objectivity and Statutory Interpretation: End Use in the Canadian Customs Tariff

(2008) XLVI Canadian Yearbook of International Law 3-54

52 Pages Posted: 10 May 2012

See all articles by Maureen Irish

Maureen Irish

University of Windsor - Faculty of Law

Date Written: April 1, 2008

Abstract

The paper analyzes tariff classification decisions relating to end use since Canadian implementation of the Harmonized System. The author argues that successful interpretation requires attention to use and the commercial context, in addition to the physical characteristics of goods.

Keywords: tariff classification, harmonized System, end use, statutory interpretation

JEL Classification: K33, L34

Suggested Citation

Irish, Maureen, Objectivity and Statutory Interpretation: End Use in the Canadian Customs Tariff (April 1, 2008). (2008) XLVI Canadian Yearbook of International Law 3-54, Available at SSRN: https://ssrn.com/abstract=2055329

Maureen Irish (Contact Author)

University of Windsor - Faculty of Law ( email )

401 Sunset Avenue
Windsor, Ontario N9B 3P4 N9B 3P4
Canada

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