Order Imposing a Surtax on the Importation of Certain Steel Goods

Marginal note:Surtax — countries with trade agreement

• 2.1 (1) Subject to section 3, goods that are classified under a tariff item set out in column 4 of Schedule 2 and originate in a country listed in Schedule 3, as well as those that are otherwise classifiable under one of those tariff items but are classified under a tariff item of Chapter 99 of the List of Tariff Provisions, are subject to a surtax in the amount of 50% of their value for duty determined in accordance with sections 47 to 55 of the Customs Act if

  • (a) the quantity of goods of the same class that are imported during the same quarterly period exceeds the quarterly total set out in column 2 of Schedule 2 for that class; or

  • (b) the quantity of goods of the same class that originate in the same country and are imported during the same quarterly period exceeds the quantity determined by multiplying the percentage set out in column 3 of Schedule 2 by the quarterly total set out in column 2 of that Schedule for that class.

• Marginal note:Transitional measures

  (2) For the period beginning on August 1, 2025 and ending on September 25, 2025, the surtax referred to in subsection (1) applies if

  • (a) the quantity of goods of the same class imported during that period exceeds the total set out in column 2.1 of Schedule 2 for that class; or

  • (b) the quantity of goods of the same class that originate in the same country and are imported during that period exceeds the quantity determined by multiplying the percentage set out in column 3 of Schedule 2 by the total set out in column 2.1 of that Schedule for that class.

• Marginal note:Quarterly period

  (3) For the purposes of subsection (1), a quarterly period is a three-month period, the first of which begins on September 26, 2025.

• Marginal note:Import permit

  (4) Goods are considered to be imported in excess of the limits set out in subsection (1) if they are not imported under a permit that is issued under subsection 8(1) of the Export and Import Permits Act in respect of steel goods referred to in item 82 of the Import Control List and that is valid at the time at which the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act.