China Surtax Order (2024) (SOR/2024-187)
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Regulations are current to 2026-03-17 and last amended on 2026-03-01. 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:Goods that originate in China
1 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.
Marginal note:Non-application — goods in transit
2 This Order does not apply to goods that were in transit to Canada on October 22, 2024.
3 [Repealed, SOR/2026-33, s. 1]
Marginal note:25% surtax
3.1 (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.
Marginal note:Exceptions
(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.
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.
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