Steel Goods and Aluminum Goods Surtax Order

Marginal note:Surtax — aluminum goods

• 4 (1) Aluminum goods that contain aluminum smelted and cast 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) Aluminum goods are deemed to contain aluminum smelted and cast in China if the importer fails to provide, when requested by an officer, a certificate that demonstrates that

  • (a) the largest volume — and, if any, second largest volume — of primary aluminum contained in the goods was produced in a country other than China; and

  • (b) the aluminum contained in the goods was most recently liquified and cast into a solid state in a country other than China.