China Surtax Order (2024)

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.