Order Amending the China Surtax Order (2024): SOR/2026-33
Canada Gazette, Part II, Volume 160, Number 5
Registration
SOR/2026-33 February 24, 2026
CUSTOMS TARIFF
P.C. 2026-144 February 24, 2026
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of Foreign Affairs, makes the annexed Order Amending the China Surtax Order (2024) under subsections 53(2) footnote a and (3.1) footnote b and paragraph 79(a) footnote c of the Customs Tariff footnote d.
Order Amending the China Surtax Order (2024)
Amendments
1 Sections 1 to 3 of the China Surtax Order (2024) footnote 1 are replaced by the following:
Goods that originate in China
1 For the purposes of this Order, the determination of whether goods originate in China is to be made in accordance with section 3 of the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations.
Non-application — goods in transit
2 This Order does not apply to goods that were in transit to Canada on October 22, 2024.
2 Section 3.1 of the Order is replaced by the following:
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.
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.
3 Schedule 1 to the Order is repealed.
4 (1) Schedule 2 to the Order is amended by replacing the references after the heading “SCHEDULE 2” with the following:
(Paragraphs 2(b) and 3.1(1)(a) and (b) and (2)(b))
(2) Schedule 2 to the Order is amended by replacing the references after the heading “SCHEDULE 2” with the following:
(Paragraphs 3.1(1)(a) and (b) and (2)(b))
Coming into Force
5 (1) Subject to subsection (2), this Order comes into force on March 1, 2026, but if it is registered after that day, it comes into force on the day on which it is registered.
(2) Section 2 and subsection 4(1) are deemed to have come into force on October 22, 2024, immediately after the coming into force of the Order Amending the China Surtax Order (2024), registered as SOR/2024-202.
N.B. The Regulatory Impact Analysis Statement for this Order appears following SOR/2026-32, Order Amending the Import Control List (2026-1).