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United States Surtax Remission Order (SOR/2018-205)

Regulations are current to 2019-11-19 and last amended on 2019-06-25. Previous Versions

United States Surtax Remission Order

SOR/2018-205

CUSTOMS TARIFF

Registration 2018-10-11

United States Surtax Remission Order

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115Footnote a of the Customs TariffFootnote b, makes the annexed United States Surtax Remission Order.

Remission

Steel and Aluminum

Marginal note:Remission

  •  (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) in respect of the goods referred to in Schedules 1, 2 or 3.

  • 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, it is imported into Canada on or after July 1, 2018;

    • (b) in the case of a good referred to in Schedule 2, it is imported into Canada during the period beginning on July 1, 2018 and ending on May 20, 2019;

    • (c) in the case of a good referred to in column 2 of Schedule 3, it is imported into Canada by an importer listed in column 1 during the period specified in column 3, and subject to any other applicable condition listed in column 4;

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

  • SOR/2018-289, s. 1
  • SOR/2019-262, s. 1

Other Goods

Marginal note:Remission

  •  (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Other Goods) in respect of goods referred to in Schedule 4.

  • Marginal note:Conditions

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

    • (a) the good is imported into Canada on or after July 1, 2018;

    • (b) in the case of goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff,

      • (i) the good was purchased and sold under contract by the importer before May 31, 2018, and

      • (ii) the good has not been exported from Canada and subsequently re-imported into Canada;

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

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

  • SOR/2018-289, s. 2

Goods Temporarily Imported into Canada

Marginal note:Remission

  •  (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) and United States Surtax Order (Other Goods) in respect of goods temporarily imported into Canada for the purpose of repair, alteration or storage.

  • Marginal note:Conditions

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

    • (a) the good is exported immediately after having been repaired, altered or removed from storage, whichever occurs last, but no later than 12 months after the date on which the imported good was released;

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

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

  • Marginal note:Definitions

    (3) The following definitions apply in this section.

    alteration

    alteration in relation to a good, does not include an operation or process that

    • (a) destroys the essential characteristics of the good;

    • (b) creates a new or commercially different good; and

    • (c) in the case of an unfinished good, is part of the production or assembly of the good into a finished good. (modification)

    repair

    repair in relation to a good, means the restoration of a good or its components to good operating condition, including renovation, re-dyeing, cleaning and re-sterilizing, but does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. (réparation)

Coming into Force

Marginal note:Registration

 This Order comes into force on the day on which it is registered.

 
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