China Surtax Order (2024) (SOR/2024-187)
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Regulations are current to 2024-10-14 and last amended on 2024-10-01. Previous Versions
China Surtax Order (2024)
SOR/2024-187
Registration 2024-09-20
China Surtax Order (2024)
P.C. 2024-1027 2024-09-20
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)Footnote a and paragraph 79(a)Footnote b of the Customs TariffFootnote c.
Return to footnote aS.C. 2020, c. 1, s. 191(1)
Return to footnote bS.C. 2012, c. 26, s. 63(4)
Return to footnote cS.C. 1997, c. 36
Marginal note:Definition of goods that originate in China
1 In this Order, goods that originate in China means goods that are eligible to be marked as goods of China in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations.
Marginal note:Non-application
2 This Order does not apply to goods that originate in China that are in transit to Canada on the day on which this Order comes into force.
Marginal note:Surtax — tariff items set out in schedule
3 Goods that originate in China that are classified under any of the tariff items set out in the schedule are subject to a surtax in the amount of 100% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.
Marginal note:Coming into force
4 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(section 3)
| 8702.20.10 |
| 8702.20.20 |
| 8702.30.10 |
| 8702.30.20 |
| 8702.40.10 |
| 8702.40.20 |
| 8702.90.10 |
| 8702.90.20 |
| 8703.40.10 |
| 8703.40.90 |
| 8703.50.00 |
| 8703.60.10 |
| 8703.60.90 |
| 8703.70.00 |
| 8703.80.00 |
| 8703.90.00 |
| 8704.41.90 |
| 8704.42.00 |
| 8704.43.00 |
| 8704.51.00 |
| 8704.52.00 |
| 8704.60.00 |
| 8704.90.00 |
AMENDMENTS NOT IN FORCE
— SOR/2024-202, s. 1
1 Sections 2 and 3 of the China Surtax Order (2024)Footnote 1 are replaced by the following:
Return to footnote 1SOR/2024-187
Non-application — goods in transit
2 This Order does not apply to goods that originate in China that
(a) are classified under any of the tariff items set out in Schedule 1 and are in transit to Canada on October 1, 2024; or
(b) are classified under any of the tariff items set out in Schedule 2 and are in transit to Canada on the day on which section 3.1 comes into force.
Surtax — tariff items set out in Schedule 1
3 Goods that originate in China that are classified under any of the tariff items set out in Schedule 1 are subject to a surtax in the amount of 100% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.
Surtax — tariff items set out in Schedule 2
3.1 Goods that originate in China that are classified under any of the tariff items set out in Schedule 2 are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.
— SOR/2024-202, s. 2
2 The schedule to the Order is amended by replacing the reference after the heading “SCHEDULE” with the following:
(Paragraph 2(a) and section 3)
— SOR/2024-202, s. 3
3 The schedule to the Order is renumbered as Schedule 1.
— SOR/2024-202, s. 4
4 The Order is amended by adding, after Schedule 1, the Schedule 2 set out in the schedule to this Order.
SCHEDULE 2(Paragraph 2(b) and section 3.1)
7206.10.00 7206.90.00 7207.11.00 7207.12.00 7207.19.00 7207.20.00 7208.10.00 7208.25.00 7208.26.00 7208.27.00 7208.36.00 7208.37.00 7208.38.00 7208.39.00 7208.40.00 7208.51.00 7208.52.00 7208.53.00 7208.54.00 7208.90.00 7209.15.00 7209.16.00 7209.17.00 7209.18.00 7209.25.00 7209.26.00 7209.27.00 7209.28.00 7209.90.00 7210.11.00 7210.12.00 7210.20.00 7210.30.00 7210.41.00 7210.49.00 7210.50.00 7210.61.00 7210.69.00 7210.70.00 7210.90.00 7211.13.00 7211.14.00 7211.19.00 7211.23.00 7211.29.00 7211.90.00 7212.10.00 7212.20.00 7212.30.00 7212.40.00 7212.50.00 7212.60.00 7213.10.00 7213.20.00 7213.91.00 7213.99.00 7214.20.00 7214.30.00 7214.91.00 7214.99.00 7215.10.00 7215.50.00 7215.90.00 7216.10.00 7216.21.00 7216.22.00 7216.31.00 7216.32.00 7216.33.00 7216.40.00 7216.50.00 7216.99.00 7217.10.00 7217.20.00 7217.30.00 7217.90.00 7218.10.00 7218.91.00 7218.99.00 7219.11.00 7219.12.00 7219.13.00 7219.14.00 7219.21.00 7219.22.00 7219.23.00 7219.24.00 7219.31.00 7219.32.00 7219.33.00 7219.34.00 7219.35.00 7219.90.00 7220.12.00 7220.20.00 7220.90.00 7221.00.00 7222.11.00 7222.19.00 7222.20.00 7222.30.00 7222.40.00 7223.00.00 7224.10.00 7224.90.00 7225.11.00 7225.19.00 7225.30.00 7225.40.00 7225.50.00 7225.91.00 7225.92.00 7225.99.00 7226.11.00 7226.19.00 7226.20.00 7226.91.00 7226.92.00 7226.99.00 7227.10.00 7227.20.00 7227.90.00 7228.20.00 7228.30.00 7228.40.00 7228.50.00 7228.60.00 7228.70.00 7229.20.00 7229.90.00 7301.10.00 7302.10.00 7302.40.00 7302.90.00 7304.11.00 7304.19.00 7304.22.00 7304.23.00 7304.24.00 7304.29.00 7304.31.00 7304.39.00 7304.49.00 7304.51.00 7304.59.00 7304.90.00 7305.11.00 7305.12.00 7305.19.00 7305.20.00 7305.31.00 7305.39.00 7305.90.00 7306.11.00 7306.19.00 7306.21.00 7306.29.00 7306.30.00 7306.40.00 7306.50.00 7306.61.00 7306.69.00 7306.90.00 7601.10.00 7601.20.00 7604.10.00 7604.21.00 7604.29.00 7605.11.00 7605.19.00 7605.21.00 7605.29.00 7606.11.00 7606.12.00 7606.91.00 7606.92.00 7607.11.00 7607.19.00 7607.20.00 7608.10.00 7608.20.00 7609.00.00
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