Steel Goods and Aluminum Goods Surtax Order

Marginal note:Surtax — steel goods

• 3 (1) Steel goods that contain steel melted and poured in China are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.

• Marginal note:Deeming

  (2) Steel goods are deemed to contain steel melted and poured in China if the importer fails to provide, when requested by an officer, a certificate, report or commercial invoice that demonstrates that the goods do not contain steel melted and poured in China.