China Surtax Remission Order (2024)

Marginal note:Remission

• 1 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the China Surtax Order (2024) in respect of the goods referred to in Schedule 1 or 2.

• Marginal note:Conditions

  (2) Remission referred to in subsection (1) is granted on the following conditions:

  • (a) in the case of a good referred to in Schedule 1

    • (i) it is not the subject of an order or finding, as defined in subsection 2(1) of the Special Import Measures Act, on the date of importation, and

    • (ii) it is imported into Canada during the period beginning on October 22, 2024 and ending on December 31, 2026;

  • (b) in the case of a good referred to in column 3 of Schedule 2 that is classified under the tariff item listed in column 2, it is imported into Canada by an importer listed in column 1 during the period specified in column 4, and any other applicable condition listed in column 5 is met;

  • (c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good;

  • (d) the good is not subsequently exported to the United States in the same condition in which it was imported; and

  • (e) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.