China Surtax Order (2024)

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of Foreign Affairs, makes the annexed China Surtax Order (2024) under subsection 53(2) and paragraph 79(a) of the Customs Tariff.^note^note^note

1Goods that originate in China#

For the purposes of this Order, the determination of whether goods originate in China is to be made in accordance with section 3 of the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations.^note

2Non-application — goods in transit#

This Order does not apply to goods that were in transit to Canada on October 22, 2024.^note

3 #

[Repealed, SOR/2026-33, s. 1] (repealed)

3.125% surtax#

(1)Subject to subsection (2), the following goods that originate in China are subject to a surtax in the amount of 25% of their value for duty determined in accordance with sections 47 to 55 of the Customs Act:

(a)goods that are classified under a tariff item set out in Schedule 2; and

(b)goods that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions and that are otherwise classifiable under a tariff item set out in Schedule 2.

(2)The following goods are not subject to the surtax:

(a)goods referred to in paragraph (1)(b) that are imported temporarily for repair or reimported after being exported for repair; and

(b)goods that are classified under a tariff item of Chapter 98 of the List of Tariff Provisions, even if the goods are otherwise classifiable under a tariff item set out in Schedule 2.

^note

4Coming into force#

This Order comes into force on October 1, 2024, but if it is registered after that day, it comes into force on the day on which it is registered.

Schedule 1

Schedule 2 · (Paragraphs 3.1(1)(a) and (b) and (2)(b))

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