CUSTOMS TARIFFChina Surtax Order (2024)P.C.2024-102720249
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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)a and paragraph 79(a)b of the Customs Tariffc.S.C. 2020, c. 1, s. 191(1)S.C. 2012, c. 26, s. 63(4)S.C. 1997, c. 36Goods that originate in ChinaFor 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.SOR/2026-33, s. 1Non-application — goods in transitThis Order does not apply to goods that were in transit to Canada on October 22, 2024.SOR/2024-202, s. 1SOR/2026-33, s. 1[Repealed, SOR/2026-33, s. 1]25% surtaxSubject to subsection (2), the following goods that originate in China are subject to a surtax in the amount of 25% of their value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:goods that are classified under a tariff item set out in Schedule 2; andgoods 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.ExceptionsThe following goods are not subject to the surtax:goods referred to in paragraph (1)(b) that are imported temporarily for repair or reimported after being exported for repair; andgoods 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.SOR/2024-202, s. 1SOR/2026-33, s. 2Coming into forceThis 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on October 1, 2024, but if it is registered after that day, it comes into force on the day on which it is registered.[Repealed, SOR/2026-33, s. 3](Paragraphs 3.1(1)(a) and (b) and (2)(b))