Download This PaperObjectivity 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
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: 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
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