Order Imposing a Surtax on the Importation of Certain Steel Goods
Marginal note:Surtax — other than goods originating in Mexico
3 (1) Subject to subsection (2), if all the goods of a class, other than goods originating in Mexico, that is set out in column 1 of Schedule 1, and that is described in column 2, are imported in excess of the following quantity during one of the four consecutive 50-day segments included in the period of 200 days beginning on October 25, 2018 — the first segment beginning on that date — any such goods are subject to a surtax at the rate of 25% of their value for duty, the value for duty being determined in accordance with sections 47 to 55 of the Customs Act:
(a) for goods of classes 1, 2 or 4 to 7, the quantity referred to in column 3 of Schedule 1; and
(b) for goods of class 3, the quantity calculated in accordance with the formula
(A – B)/2
where
- A
- is the quantity referred to in column 4 of Schedule 1 for class 3; and
- B
- is the quantity of goods, other than goods originating in Mexico, imported under an import permit issued under the Export and Import Permits Act in respect of item 82 of the Import Control List during the period beginning on October 25, 2018 and ending on the day on which this section comes into force.
Marginal note:Reduction of quantity
(2) For the 50-day segment during which this section comes into force, the quantity referred to in paragraph (1)(a) or the quantity calculated in accordance with the formula set out in paragraph (1)(b), as the case may be, is reduced by the quantity of goods, other than goods originating in Mexico, imported under an import permit issued under the Export and Import Permits Act in respect of item 82 of the Import Control List during the period beginning on the first day of that segment and ending on the day on which this section comes into force.
Marginal note:Unused portion of quantity
(3) For the purposes of this section, any remaining portion of the quantity that is unused at the end of a 50-day segment is carried forward into the next segment.
Marginal note:Permit
(4) For the purposes of subsection (1), the goods are considered to be imported in excess of the quantity referred to in paragraph (1)(a) or the quantity calculated in accordance with the formula set out in paragraph (1)(b), as the case may be, if they are not imported under an import permit that is issued under the Export and Import Permits Act in respect of item 82 of the Import Control List and valid at the time at which the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act.
Marginal note:Quantity limit
(5) For the purposes of subsection (1), the goods are considered to be imported in excess of the quantity referred to in paragraph (1)(a) or the quantity calculated in accordance with the formula set out in paragraph (1)(b), as the case may be, if they originate in a country for which importation of the goods of the class in question, during the period of 200 days beginning on October 25, 2018, exceeds the percentage set out in column 5 of Schedule 1 of the following quantity:
(a) for goods of classes 1 to 6, the quantity referred to in column 4; and
(b) for goods of class 7, the sum of
(i) the quantity of goods, other than goods originating in Mexico, imported under an import permit issued under the Export and Import Permits Act in respect of item 82 of the Import Control List during the period beginning on October 25, 2018 and ending on the day on which this section comes into force, and
(ii) the quantity referred to in paragraph (1)(a) or subsection (2), as the case may be, for the segment during which this section comes into force and any remaining segment.
- SOR/2019-35, s. 2
- Date modified: