CBSA Implements 50% Surtax & Tariff Rate Quotas on Steel Imports from Non- FTA Countries

⚙️ 1. Scope & Quotas
🧾 2. Permits & Accounting
🎯 3. Surtax Codes & Application
Code Use Case
25148A     Quota exceeded or no permit – 50% surtax applies
25148B Quota available + valid permit – no surtax
25148C Quota available + permit + origin = China – 25% China surtax applies; quota code used
25148D Quota exceeded + China origin – Combo: 50% TRQ + 25% China = 75% surtax

 

🇨🇳 4. China‑Origin Goods
📊 5. Surtax Calculation Examples (per CN 25‑24)
  1. Non‑China, no duties:
    • VFD = $1,000 → 50% → surtax = $500
  2. Non‑China, 5% MFN + $34 ADD:
    • Surtax = $500; customs duty = $50; GST = $79.20; total = $663.20
  3. China, no duties:
    • 50% + 25% = $500 + $250 = $750 surtax; GST calculated thereafter
  4. China, 5% MFN + $34 ADD:
    • Total surtax = $750; customs/ADD = $84; GST based on summed value
✅ 6. Exceptions & Compliance
📋 7. Importer Action Checklist
🔗 Essential Resources