Order Imposing a Surtax on the Importation of Certain Steel Goods
Marginal note:Surtax
3 (1) Goods of a class set out in column 1 of the Schedule, and meeting the description set out in column 2, that are imported in excess of the quantity for that class set out to in column 4 during a period set out in column 3 are subject to a surtax at the rate specified in column 5 of their value for duty, the value for duty being determined in accordance with sections 47 to 55 of the Customs Act.
Marginal note:Permit
(2) For the purposes of subsection (1), the goods of a class are considered to be imported in excess of the quantity referred to in that subsection if they are not imported under a permit that is issued under the Export and Import Permits Act in respect of section 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.
- SOR/2019-35, s. 2
- SOR/2019-127, s. 1
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