Marginal note:Definition of goods that originate in the United States

1 In this Order, goods that originate in the United States means goods that are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.

Marginal note:Non-application

2 This Order does not apply to goods that originate in the United States that are in transit to Canada on the day on which this Order comes into force.

Marginal note:Surtax — tariff items set out in Schedule 1

• 3 (1) Subject to subsection (2), the following goods that originate in the United States 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:

  • (a) goods that are classified under any of the tariff items set out in Schedule 1; and

  • (b) goods that are classified under any of the tariff items set out in Schedule 2 that are otherwise classifiable under a tariff item set out in Schedule 1.

• Marginal note:Exception

  (2) The following goods are not subject to the surtax:

  • (a) goods that are classified under heading 40.11 that are for use as original equipment in the production of any vehicle, machine or appliance referred to under that heading;

  • (b) goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 2, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1;

  • (c) goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods

    • (i) are imported by a person who ordinarily resides on Campobello Island and who is returning after an absence from Canada of less than 24 hours,

    • (ii) are in the person’s possession or form part of their baggage, and

    • (iii) are for personal or household use; and

  • (d) goods that are imported under the authority of a permit issued under subsection 8.3(3) of the Export and Import Permits Act, if the permit specifies that it is issued for purposes of the Import for Re-Export Program.

Marginal note:Coming into force

4 This Order comes into force, or is deemed to have come into force, on March 4, 2025.