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 classification number 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 classification numbers 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 that are classified under that tariff classification number and any other tariff classification number set out in the same item of Schedule 2 and that are imported during the same quarterly period exceeds the quarterly total set out in column 2; or

  • (b) the quantity of goods that are classified under that tariff classification number and any other tariff classification number set out in the same item of Schedule 2, that originate in the same country and that are imported during the same quarterly period exceeds the quantity determined by multiplying the percentage set out in column 3 by the quarterly total set out in column 2.

• (2) [Repealed, SOR/2025-266, s. 3]

• (3) [Repealed, SOR/2025-266, s. 3]

• 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.