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United States Surtax Order (2026), PC 2026-0785

Privy Council Office · 2026-09-04

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<p><strong>PC Number: </strong>2026-0785<br><p><strong>Date: </strong>2026-09-04<hr><p><div><p class="indent-content">Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance with respect to the provisions of the annexed Order other than sections 1, 2 and 9 and on the recommendation of the Minister of Finance and the Minister of State (U.S. Trade) with respect to sections 1, 2 and 9, makes the annexed <em>United States Surtax Order (2026)</em> under subsection 53(2), paragraph 79(a) and section 115 of the <em>Customs&nbsp;Tariff</em>.</p> <br /> <br /><br /> <p class="indent-content">Sur recommandation du ministre des Finances, en ce qui concerne les dispositions du décret ci-après, autres que les articles 1, 2 et 9, sur recommandation du ministre des Finances et&nbsp;du ministre d’État (Commerce avec les États-Unis), en ce qui&nbsp;concerne les articles 1, 2 et 9 de ce décret, et en vertu du paragraphe 53(2), de l’alinéa 79a) et de l’article 115 du <em>Tarif des douanes</em>, Son Excellence la Gouverneure générale en conseil prend le <em>Décret imposant une surtaxe aux États-Unis (2026)</em>, ci-après.</p> <br /> <br /> </div><br /><div><p><strong>United States Surtax Order (2026) </strong></p> <br /> <p>Surtax </p> <br />  <br />  <br /> <p><strong>Surtax </strong></p> <p><strong>1</strong><strong>(1)</strong>  Subject to section 2, goods that originate in the United States that are classified under any of the tariff items set out in Schedule 1, 2 or 3 are subject to a surtax in the amount of the following percentage of the value for duty determined in accordance with sections 47 to 55 of the <em>Customs Act</em>:</p> <p><strong>(a)</strong>  in the case of goods that are classified under any of the tariff items set out in Schedule 1, 15%;</p> <p><strong>(b)</strong>  in the case of goods that are classified under any of the tariff items set out in Schedule 2, 25%; and</p> <p><strong>(c)</strong>  in the case of goods that are classified under any of the tariff items set out in Schedule 3, 50%. </p> <br /> <p><strong>Goods originating in the United States </strong></p> <p><strong>(2)</strong>  For the purpose of subsection (1), goods originate in the United States if they are eligible to be marked as goods of the United States in accordance with the <em>Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations</em>. </p> <br />  <br /> <p>Exceptions </p> <br />  <br />  <br /> <p><strong>Exceptions </strong></p> <p><strong>2</strong>  The following goods are not subject to the surtax:</p> <p><strong>(a)</strong>  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 4, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1, 2 or 3;</p> <p><strong>(b)</strong>  goods that are in transit to Canada on the day on which this Order comes into force;</p> <p><strong>(c)</strong>  goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods</p> <p><strong>(i)</strong>  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,</p> <p><strong>(ii)</strong>  are in the person’s possession or form part of their baggage, and</p> <p><strong>(iii)</strong>  are for personal or household use;</p> <p><strong>(d)</strong>  goods that are imported under the authority of a permit issued under subsection 8.3(3) of the <em>Export and Import Permits Act</em>, if the permit specifies that it is issued for the purposes of the Import for Re-Export Program. </p> <br />  <br /> <p>Consequential Amendments </p> <br />  <br />  <br /> <p>United States Surtax Remission Order (2025) </p> <br />  <br /> <p><strong>3</strong><strong>  The portion of section 1 of the </strong><strong><em>United States Surtax Remission Order (2025)</em></strong><strong><sup>1</sup></strong><strong> before paragraph (a) is replaced by the following: </strong></p> <br /> <p><strong>Remission — public health, public safety and national security </strong></p> <p><strong>1</strong>  Subject to section 5, remission is granted of surtaxes paid or payable under the <em>United States Surtax Order (2025-1)</em>, the <em>United States Surtax Order (2026)</em>, the <em>United States Surtax Order (Steel and Aluminum 2025)</em> or the <em>United States Surtax Order (Motor Vehicles 2025)</em> in respect of goods imported for use by any of the following entities for the purpose of health care, public health, public safety, national defence or national security: </p> <br /> <p><strong>4</strong><strong>  The portion of section 2 of the Order before paragraph (a) is replaced by the following: </strong></p> <br /> <p><strong>Remission — health care </strong></p> <p><strong>2</strong>  Subject to section 5, remission is granted of surtaxes paid or payable under the <em>United States Surtax Order (2025-1)</em>, the <em>United States Surtax Order (2026)</em>, the <em>United States Surtax Order (Steel and Aluminum 2025)</em> or the <em>United States Surtax Order (Motor Vehicles 2025)</em> in respect of goods imported </p> <br /> <p><strong>5</strong><strong>  Section 3 of the Order is replaced by the following: </strong></p> <br /> <p><strong>Remission — manufacture, processing, production or packaging </strong></p> <p><strong>3</strong>  Subject to section 5, remission is granted of surtaxes paid or payable under the <em>United States Surtax Order (2025-1)</em>, the <em>United States Surtax Order (2026)</em> or the <em>United States Surtax Order (Steel and Aluminum 2025)</em> in respect of goods imported for use, in Canada, in the manufacture or processing of any good, in the production of any agricultural product or in the packaging of a food product or beverage. </p> <br /> <p><strong>6</strong><strong>  Sections 4 and 4.1 of the Order are replaced by the following: </strong></p> <br /> <p><strong>Remission — goods referred to in Schedule 1 </strong></p> <p><strong>4</strong>  Subject to section 5, remission is granted of surtaxes paid or payable under the <em>United States Surtax Order (2025-1)</em> or the <em>United States Surtax Order (2026)</em> in respect of the goods referred to in column 1 of Schedule 1 that are classified under a tariff classification number set out in column 2. </p> <br /> <p><strong>Remission — goods referred to in Schedules 2 and 3 </strong></p> <p><strong>4.1</strong>  Subject to section 5, remission is granted of surtaxes paid or payable under the <em>United States Surtax Order (2025-1)</em>, the <em>United States Surtax Order (2026)</em> or the <em>United States Surtax Order (Steel and Aluminum 2025)</em> in respect of the goods referred to in column 2 of Schedule 2 or 3 that are classified under a tariff classification number set out in column 1. </p> <br /> <p><strong>7</strong><strong>  Section 4.21 of the Order is replaced by the following: </strong></p> <br /> <p><strong>Remission — goods referred to in Schedule 4.1 </strong></p> <p><strong>4.21</strong>  Subject to section 5, remission is granted of surtaxes paid or payable under the <em>United States Surtax Order (2025-1)</em>, the <em>United States Surtax Order (2026)</em> or the <em>United States Surtax Order (Steel and Aluminum 2025)</em> in respect of the goods that are classified under a tariff classification number set out in column 2 of Schedule 4.1. </p> <br /> <p><strong>8</strong><strong>  Paragraphs 5(a.01) and (a.02) of the Order are replaced by the following: </strong></p> <br /> <p><strong>(a.01)</strong>  in the case of a good that is referred to in Schedule 1 or 1.1 to the <em>United States Surtax Order (Steel and Aluminum 2025)</em> and in respect of which remission is granted under section 3, it is imported into Canada before July 1, 2027;</p> <p><strong>(a.02)</strong>  in the case of a good that is referred to in Schedule 2 or 2.1 to the <em>United States Surtax Order (Steel and Aluminum 2025)</em> and in respect of which remission is granted under section 3, it is imported into Canada before February 1, 2026; </p> <br />  <br /> <p>Steel Derivative Goods Surtax Order </p> <br />  <br /> <p><strong>9</strong><strong>  Paragraph 2(a) of the </strong><strong><em>Steel Derivative Goods Surtax Order</em></strong><strong><sup>2</sup></strong><strong> is replaced by the following: </strong></p> <br /> <p><strong>(a)</strong>  goods that are subject to a surtax under the <em>China Surtax Order (2024)</em>, the <em>United States Surtax Order (Steel and Aluminum 2025)</em>, the <em>United States Surtax Order (2026)</em>, the <em>Order Imposing a Surtax on the Importation of Certain Steel Goods</em> or the <em>Steel Goods and Aluminum Goods Surtax Order</em>; </p> <br />  <br />  <br /> <p>Coming into Force </p> <br />  <br />  <br /> <p><strong>September 8, 2026 </strong></p> <p><strong>10</strong><strong>  This Order comes into force on September 8, 2026, but if it is registered after that day, it comes into force on the day on which it is registered. </strong></p> <br /> <br /> <p><strong><sup>1 </sup></strong>SOR/2025-122</p> <p><strong><sup>2 </sup></strong>SOR/2025-267</p> <br /> <p><strong>SCHEDULE 1</strong></p> <p>(Subsection 1(1) and paragraph 2(a)) </p> <br /> <p>Goods Subject to 15% Surtax </p> <br />  <br /> <p>&nbsp;&nbsp; 8207.20.00</p> <p>&nbsp;&nbsp; 8207.30.00</p> <p>&nbsp;&nbsp; 8415.10.00</p> <p>&nbsp;&nbsp; 8415.81.10</p> <p>&nbsp;&nbsp; 8415.82.10</p> <p>&nbsp;&nbsp; 8415.90.30</p> <p>&nbsp;&nbsp; 8427.10.10</p> <p>&nbsp;&nbsp; 8427.20.10</p> <p>&nbsp;&nbsp; 8427.90.00</p> <p>&nbsp;&nbsp; 8428.60.00</p> <p>&nbsp;&nbsp; 8428.70.00</p> <p>&nbsp;&nbsp; 8428.90.00</p> <p>&nbsp;&nbsp; 8431.20.00</p> <p>&nbsp;&nbsp; 8431.41.00</p> <p>&nbsp;&nbsp; 8431.42.00</p> <p>&nbsp;&nbsp; 8431.49.00</p> <p>&nbsp;&nbsp; 8433.20.00</p> <p>&nbsp;&nbsp; 8433.90.00</p> <p>&nbsp;&nbsp; 8480.49.00</p> <p>&nbsp;&nbsp; 8480.71.00</p> <p>&nbsp;&nbsp; 8480.79.00</p>  <br /> <p><strong>SCHEDULE 2</strong></p> <p>(Subsection 1(1) and paragraph 2(a)) </p> <br /> <p>Goods Subject to 25% Surtax </p> <br />  <br /> <p>&nbsp;&nbsp; 0406.10.10</p> <p>&nbsp;&nbsp; 0406.10.20</p> <p>&nbsp;&nbsp; 0406.20.11</p> <p>&nbsp;&nbsp; 0406.20.12</p> <p>&nbsp;&nbsp; 0406.20.91</p> <p>&nbsp;&nbsp; 0406.20.92</p> <p>&nbsp;&nbsp; 0406.30.10</p> <p>&nbsp;&nbsp; 0406.30.20</p> <p>&nbsp;&nbsp; 0406.40.10</p> <p>&nbsp;&nbsp; 0406.40.20</p> <p>&nbsp;&nbsp; 0406.90.11</p> <p>&nbsp;&nbsp; 0406.90.12</p> <p>&nbsp;&nbsp; 0406.90.21</p> <p>&nbsp;&nbsp; 0406.90.22</p> <p>&nbsp;&nbsp; 0406.90.31</p> <p>&nbsp;&nbsp; 0406.90.32</p> <p>&nbsp;&nbsp; 0406.90.41</p> <p>&nbsp;&nbsp; 0406.90.42</p> <p>&nbsp;&nbsp; 0406.90.51</p> <p>&nbsp;&nbsp; 0406.90.52</p> <p>&nbsp;&nbsp; 0406.90.61</p> <p>&nbsp;&nbsp; 0406.90.62</p> <p>&nbsp;&nbsp; 0406.90.71</p> <p>&nbsp;&nbsp; 0406.90.72</p> <p>&nbsp;&nbsp; 0406.90.81</p> <p>&nbsp;&nbsp; 0406.90.82</p> <p>&nbsp;&nbsp; 0406.90.91</p> <p>&nbsp;&nbsp; 0406.90.92</p> <p>&nbsp;&nbsp; 0406.90.93</p> <p>&nbsp;&nbsp; 0406.90.94</p> <p>&nbsp;&nbsp; 0406.90.95</p> <p>&nbsp;&nbsp; 0406.90.96</p> <p>&nbsp;&nbsp; 0406.90.98</p> <p>&nbsp;&nbsp; 0406.90.99</p> <p>&nbsp;&nbsp; 4407.11.00</p> <p>&nbsp;&nbsp; 4407.12.00</p> <p>&nbsp;&nbsp; 4407.13.00</p> <p>&nbsp;&nbsp; 4407.14.00</p> <p>&nbsp;&nbsp; 4407.19.00</p> <p>&nbsp;&nbsp; 4804.39.00</p> <p>&nbsp;&nbsp; 4810.31.00</p> <p>&nbsp;&nbsp; 4818.10.00</p> <p>&nbsp;&nbsp; 4818.20.00</p> <p>&nbsp;&nbsp; 5701.10.10</p> <p>&nbsp;&nbsp; 5701.10.90</p> <p>&nbsp;&nbsp; 5701.90.10</p> <p>&nbsp;&nbsp; 5701.90.90</p> <p>&nbsp;&nbsp; 5702.10.00</p> <p>&nbsp;&nbsp; 5702.20.00</p> <p>&nbsp;&nbsp; 5702.31.00</p> <p>&nbsp;&nbsp; 5702.32.00</p> <p>&nbsp;&nbsp; 5702.39.00</p> <p>&nbsp;&nbsp; 5702.41.00</p> <p>&nbsp;&nbsp; 5702.42.00</p> <p>&nbsp;&nbsp; 5702.49.00</p> <p>&nbsp;&nbsp; 5702.50.10</p> <p>&nbsp;&nbsp; 5702.50.90</p> <p>&nbsp;&nbsp; 5702.91.00</p> <p>&nbsp;&nbsp; 5702.92.00</p> <p>&nbsp;&nbsp; 5702.99.10</p> <p>&nbsp;&nbsp; 5702.99.90</p> <p>&nbsp;&nbsp; 5703.10.10</p> <p>&nbsp;&nbsp; 5703.10.90</p> <p>&nbsp;&nbsp; 5703.21.00</p> <p>&nbsp;&nbsp; 5703.29.10</p> <p>&nbsp;&nbsp; 5703.29.90</p> <p>&nbsp;&nbsp; 5703.31.00</p> <p>&nbsp;&nbsp; 5703.90.10</p> <p>&nbsp;&nbsp; 5703.90.90</p> <p>&nbsp;&nbsp; 5704.10.00</p> <p>&nbsp;&nbsp; 5704.20.00</p> <p>&nbsp;&nbsp; 5704.90.00</p> <p>&nbsp;&nbsp; 5705.00.00</p> <p>&nbsp;&nbsp; 7321.11.10</p> <p>&nbsp;&nbsp; 7321.11.90</p> <p>&nbsp;&nbsp; 7321.12.00</p> <p>&nbsp;&nbsp; 7321.19.10</p> <p>&nbsp;&nbsp; 7321.19.90</p> <p>&nbsp;&nbsp; 7321.81.00</p> <p>&nbsp;&nbsp; 7321.82.00</p> <p>&nbsp;&nbsp; 7321.89.00</p> <p>&nbsp;&nbsp; 8203.40.00</p> <p>&nbsp;&nbsp; 8205.70.10</p> <p>&nbsp;&nbsp; 8205.70.20</p> <p>&nbsp;&nbsp; 8205.70.90</p> <p>&nbsp;&nbsp; 8211.10.10</p> <p>&nbsp;&nbsp; 8211.10.90</p> <p>&nbsp;&nbsp; 8211.91.10</p> <p>&nbsp;&nbsp; 8211.91.90</p> <p>&nbsp;&nbsp; 8211.92.00</p> <p>&nbsp;&nbsp; 8211.93.00</p> <p>&nbsp;&nbsp; 8211.94.90</p> <p>&nbsp;&nbsp; 8211.95.11</p> <p>&nbsp;&nbsp; 8215.10.10</p> <p>&nbsp;&nbsp; 8215.10.90</p> <p>&nbsp;&nbsp; 8215.20.10</p> <p>&nbsp;&nbsp; 8215.20.90</p> <p>&nbsp;&nbsp; 8215.91.10</p> <p>&nbsp;&nbsp; 8215.91.90</p> <p>&nbsp;&nbsp; 8215.99.10</p> <p>&nbsp;&nbsp; 8215.99.90</p> <p>&nbsp;&nbsp; 8302.10.00</p> <p>&nbsp;&nbsp; 8302.41.10</p> <p>&nbsp;&nbsp; 8302.42.00</p> <p>&nbsp;&nbsp; 8302.49.00</p> <p>&nbsp;&nbsp; 8413.91.00</p> <p>&nbsp;&nbsp; 8414.80.10</p> <p>&nbsp;&nbsp; 8414.80.90</p> <p>&nbsp;&nbsp; 8415.83.00</p> <p>&nbsp;&nbsp; 8418.10.10</p> <p>&nbsp;&nbsp; 8418.10.20</p> <p>&nbsp;&nbsp; 8418.10.90</p> <p>&nbsp;&nbsp; 8418.21.00</p> <p>&nbsp;&nbsp; 8418.29.00</p> <p>&nbsp;&nbsp; 8418.30.10</p> <p>&nbsp;&nbsp; 8418.40.10</p> <p>&nbsp;&nbsp; 8418.40.90</p> <p>&nbsp;&nbsp; 8422.90.10</p> <p>&nbsp;&nbsp; 8422.90.20</p> <p>&nbsp;&nbsp; 8422.90.90</p> <p>&nbsp;&nbsp; 8425.42.00</p> <p>&nbsp;&nbsp; 8426.20.00</p> <p>&nbsp;&nbsp; 8426.99.00</p> <p>&nbsp;&nbsp; 8431.31.00</p> <p>&nbsp;&nbsp; 8431.43.00</p> <p>&nbsp;&nbsp; 8433.11.00</p> <p>&nbsp;&nbsp; 8450.11.10</p> <p>&nbsp;&nbsp; 8450.11.90</p> <p>&nbsp;&nbsp; 8450.20.00</p> <p>&nbsp;&nbsp; 8451.21.00</p> <p>&nbsp;&nbsp; 8451.29.00</p> <p>&nbsp;&nbsp; 8467.22.00</p> <p>&nbsp;&nbsp; 8467.29.00</p> <p>&nbsp;&nbsp; 8467.81.00</p> <p>&nbsp;&nbsp; 8467.89.00</p> <p>&nbsp;&nbsp; 8509.80.10</p> <p>&nbsp;&nbsp; 8509.80.90</p> <p>&nbsp;&nbsp; 8516.60.10</p> <p>&nbsp;&nbsp; 8516.60.20</p> <p>&nbsp;&nbsp; 8516.60.90</p> <p>&nbsp;&nbsp; 8529.90.10</p> <p>&nbsp;&nbsp; 8529.90.20</p> <p>&nbsp;&nbsp; 8529.90.31</p> <p>&nbsp;&nbsp; 8529.90.39</p> <p>&nbsp;&nbsp; 8529.90.50</p> <p>&nbsp;&nbsp; 8529.90.60</p> <p>&nbsp;&nbsp; 8529.90.90</p> <p>&nbsp;&nbsp; 8544.49.00</p> <p>&nbsp;&nbsp; 8601.10.00</p> <p>&nbsp;&nbsp; 8601.20.00</p> <p>&nbsp;&nbsp; 8602.10.00</p> <p>&nbsp;&nbsp; 8602.90.00</p> <p>&nbsp;&nbsp; 8603.10.00</p> <p>&nbsp;&nbsp; 8603.90.00</p> <p>&nbsp;&nbsp; 8604.00.10</p> <p>&nbsp;&nbsp; 8605.00.00</p> <p>&nbsp;&nbsp; 8607.11.00</p> <p>&nbsp;&nbsp; 8607.19.19</p> <p>&nbsp;&nbsp; 8607.19.29</p> <p>&nbsp;&nbsp; 8607.21.10</p> <p>&nbsp;&nbsp; 8607.30.10</p> <p>&nbsp;&nbsp; 8607.91.00</p> <p>&nbsp;&nbsp; 8607.99.11</p> <p>&nbsp;&nbsp; 8609.00.10</p> <p>&nbsp;&nbsp; 8716.39.10</p> <p>&nbsp;&nbsp; 8716.39.20</p> <p>&nbsp;&nbsp; 8716.39.30</p> <p>&nbsp;&nbsp; 8716.39.90</p> <p>&nbsp;&nbsp; 9401.61.10</p> <p>&nbsp;&nbsp; 9401.61.90</p> <p>&nbsp;&nbsp; 9403.40.00</p> <p>&nbsp;&nbsp; 9403.91.00</p>  <br /> <p><strong>SCHEDULE 3</strong></p> <p>(Subsection 1(1) and paragraph 2(a)) </p> <br /> <p>Goods Subject to 50% Surtax </p> <br />  <br /> <p>&nbsp;&nbsp; 0402.10.10</p> <p>&nbsp;&nbsp; 0402.10.20</p> <p>&nbsp;&nbsp; 0402.21.11</p> <p>&nbsp;&nbsp; 0402.21.12</p> <p>&nbsp;&nbsp; 0402.21.21</p> <p>&nbsp;&nbsp; 0402.21.22</p> <p>&nbsp;&nbsp; 0402.91.10</p> <p>&nbsp;&nbsp; 0402.91.20</p> <p>&nbsp;&nbsp; 0402.99.10</p> <p>&nbsp;&nbsp; 0402.99.20</p> <p>&nbsp;&nbsp; 0404.10.10</p> <p>&nbsp;&nbsp; 0404.10.21</p> <p>&nbsp;&nbsp; 0404.10.22</p> <p>&nbsp;&nbsp; 0404.10.90</p> <p>&nbsp;&nbsp; 0404.90.10</p> <p>&nbsp;&nbsp; 0404.90.20</p> <p>&nbsp;&nbsp; 0409.00.00</p> <p>&nbsp;&nbsp; 1703.10.10</p> <p>&nbsp;&nbsp; 1703.10.90</p> <p>&nbsp;&nbsp; 1703.90.10</p> <p>&nbsp;&nbsp; 1703.90.90</p> <p>&nbsp;&nbsp; 1901.20.11</p> <p>&nbsp;&nbsp; 1901.20.12</p> <p>&nbsp;&nbsp; 1901.20.13</p> <p>&nbsp;&nbsp; 1901.20.14</p> <p>&nbsp;&nbsp; 1901.20.15</p> <p>&nbsp;&nbsp; 1901.20.19</p> <p>&nbsp;&nbsp; 1901.20.21</p> <p>&nbsp;&nbsp; 1901.20.22</p> <p>&nbsp;&nbsp; 1901.20.23</p> <p>&nbsp;&nbsp; 1901.20.24</p> <p>&nbsp;&nbsp; 1901.20.29</p> <p>&nbsp;&nbsp; 3303.00.00</p> <p>&nbsp;&nbsp; 3304.10.00</p> <p>&nbsp;&nbsp; 3304.20.00</p> <p>&nbsp;&nbsp; 3304.30.00</p> <p>&nbsp;&nbsp; 3305.90.00</p> <p>&nbsp;&nbsp; 3501.10.00</p> <p>&nbsp;&nbsp; 3502.20.00</p> <p>&nbsp;&nbsp; 3504.00.11</p> <p>&nbsp;&nbsp; 3504.00.12</p> <p>&nbsp;&nbsp; 3504.00.90</p> <p>&nbsp;&nbsp; 3918.10.10</p> <p>&nbsp;&nbsp; 3918.10.90</p> <p>&nbsp;&nbsp; 3919.10.99</p> <p>&nbsp;&nbsp; 3923.21.90</p> <p>&nbsp;&nbsp; 3924.10.00</p> <p>&nbsp;&nbsp; 3924.90.00</p> <p>&nbsp;&nbsp; 4402.90.10</p> <p>&nbsp;&nbsp; 4402.90.90</p> <p>&nbsp;&nbsp; 4412.10.00</p> <p>&nbsp;&nbsp; 4412.31.00</p> <p>&nbsp;&nbsp; 4412.33.00</p> <p>&nbsp;&nbsp; 4412.34.00</p> <p>&nbsp;&nbsp; 4412.39.00</p> <p>&nbsp;&nbsp; 4412.41.00</p> <p>&nbsp;&nbsp; 4412.42.00</p> <p>&nbsp;&nbsp; 4412.49.00</p> <p>&nbsp;&nbsp; 4412.51.00</p> <p>&nbsp;&nbsp; 4412.52.00</p> <p>&nbsp;&nbsp; 4412.91.00</p> <p>&nbsp;&nbsp; 4412.92.00</p> <p>&nbsp;&nbsp; 4412.99.00</p> <p>&nbsp;&nbsp; 4702.00.00</p> <p>&nbsp;&nbsp; 4803.00.00</p> <p>&nbsp;&nbsp; 4810.13.00</p> <p>&nbsp;&nbsp; 4810.32.00</p> <p>&nbsp;&nbsp; 4810.92.00</p> <p>&nbsp;&nbsp; 4811.90.00</p> <p>&nbsp;&nbsp; 4817.10.00</p> <p>&nbsp;&nbsp; 4818.30.00</p> <p>&nbsp;&nbsp; 4818.90.00</p> <p>&nbsp;&nbsp; 4819.10.00</p> <p>&nbsp;&nbsp; 4819.40.00</p> <p>&nbsp;&nbsp; 4820.10.00</p> <p>&nbsp;&nbsp; 4820.30.00</p> <p>&nbsp;&nbsp; 4823.69.00</p> <p>&nbsp;&nbsp; 4911.91.00</p> <p>&nbsp;&nbsp; 5703.39.10</p> <p>&nbsp;&nbsp; 5703.39.90</p> <p>&nbsp;&nbsp; 6104.43.00</p> <p>&nbsp;&nbsp; 6104.63.00</p> <p>&nbsp;&nbsp; 6109.10.00</p> <p>&nbsp;&nbsp; 6110.20.00</p> <p>&nbsp;&nbsp; 6110.30.00</p> <p>&nbsp;&nbsp; 6116.93.00</p> <p>&nbsp;&nbsp; 6201.40.10</p> <p>&nbsp;&nbsp; 6201.40.90</p> <p>&nbsp;&nbsp; 6202.40.00</p> <p>&nbsp;&nbsp; 6203.11.00</p> <p>&nbsp;&nbsp; 6203.31.00</p> <p>&nbsp;&nbsp; 6203.41.00</p> <p>&nbsp;&nbsp; 6204.43.00</p> <p>&nbsp;&nbsp; 6204.49.00</p> <p>&nbsp;&nbsp; 6210.20.10</p> <p>&nbsp;&nbsp; 6210.20.90</p> <p>&nbsp;&nbsp; 6210.40.10</p> <p>&nbsp;&nbsp; 6210.40.90</p> <p>&nbsp;&nbsp; 6210.50.10</p> <p>&nbsp;&nbsp; 6210.50.90</p> <p>&nbsp;&nbsp; 6211.32.00</p> <p>&nbsp;&nbsp; 6211.33.00</p> <p>&nbsp;&nbsp; 6211.43.10</p> <p>&nbsp;&nbsp; 6211.43.90</p> <p>&nbsp;&nbsp; 6809.11.00</p> <p>&nbsp;&nbsp; 7010.90.00</p> <p>&nbsp;&nbsp; 7325.10.00</p> <p>&nbsp;&nbsp; 7408.11.10</p> <p>&nbsp;&nbsp; 7408.11.20</p> <p>&nbsp;&nbsp; 7408.11.30</p> <p>&nbsp;&nbsp; 7408.19.00</p> <p>&nbsp;&nbsp; 8205.59.10</p> <p>&nbsp;&nbsp; 8205.59.20</p> <p>&nbsp;&nbsp; 8205.59.90</p> <p>&nbsp;&nbsp; 8418.50.10</p> <p>&nbsp;&nbsp; 8517.13.00</p> <p>&nbsp;&nbsp; 8517.62.00</p> <p>&nbsp;&nbsp; 8528.59.90</p> <p>&nbsp;&nbsp; 8711.50.00</p> <p>&nbsp;&nbsp; 9401.39.10</p> <p>&nbsp;&nbsp; 9401.39.90</p> <p>&nbsp;&nbsp; 9401.69.10</p> <p>&nbsp;&nbsp; 9401.69.90</p> <p>&nbsp;&nbsp; 9401.71.10</p> <p>&nbsp;&nbsp; 9401.71.90</p> <p>&nbsp;&nbsp; 9401.79.10</p> <p>&nbsp;&nbsp; 9401.79.90</p> <p>&nbsp;&nbsp; 9403.20.00</p> <p>&nbsp;&nbsp; 9403.50.00</p> <p>&nbsp;&nbsp; 9403.60.10</p> <p>&nbsp;&nbsp; 9403.60.90</p> <p>&nbsp;&nbsp; 9403.70.10</p> <p>&nbsp;&nbsp; 9403.70.90</p> <p>&nbsp;&nbsp; 9405.11.00</p> <p>&nbsp;&nbsp; 9405.42.10</p> <p>&nbsp;&nbsp; 9405.42.90</p> <p>&nbsp;&nbsp; 9405.99.00</p> <p>&nbsp;&nbsp; 9504.50.00</p> <p>&nbsp;&nbsp; 9506.39.00</p> <p>&nbsp;&nbsp; 9506.91.00</p> <p>&nbsp;&nbsp; 9506.99.00</p> <p>&nbsp;&nbsp; 9507.10.90</p>  <br /> <p><strong>SCHEDULE 4</strong></p> <p>(Paragraph 2(a)) </p> <br /> <p>Goods Subject to Surtax — Chapters 98 and 99 </p> <br />  <br /> <p>&nbsp;&nbsp; 9804.30.00</p> <p>&nbsp;&nbsp; 9825.10.00</p> <p>&nbsp;&nbsp; 9825.20.00</p> <p>&nbsp;&nbsp; 9825.30.00</p> <p>&nbsp;&nbsp; 9826.10.00</p> <p>&nbsp;&nbsp; 9826.20.00</p> <p>&nbsp;&nbsp; 9826.30.00</p> <p>&nbsp;&nbsp; 9826.40.00</p> <p>&nbsp;&nbsp; 9897.00.00</p> <p>&nbsp;&nbsp; 9898.00.00</p> <p>&nbsp;&nbsp; 9899.00.00</p> <p>&nbsp;&nbsp; 9966.00.00</p> <p>&nbsp;&nbsp; 9971.00.00</p> <p>&nbsp;&nbsp; 9989.00.00</p>  <br /> <br /><br /> <p><strong>Décret imposant une surtaxe aux États-Unis (2026)</strong></p> <br /> <p>Surtaxe</p> <br />  <br />  <br /> <p><strong>Surtaxe</strong></p> <p><strong>1</strong><strong>(1)</strong>  Sous réserve de l’article 2, les marchandises originaires des États-Unis classées dans l’un des numéros tarifaires figurant aux annexes 1, 2 ou 3 sont assujetties à une surtaxe correspondant au pourcentage ci-après de leur valeur en douane, déterminée conformément aux articles 47 à 55 de la <em>Loi sur les douanes</em> :</p> <p><strong>a)</strong>  dans le cas des marchandises classées dans l’un des numéros tarifaires figurant à l’annexe 1, 15&nbsp;%;</p> <p><strong>b)</strong>  dans le cas des marchandises classées dans l’un des numéros tarifaires figurant à l’annexe 2, 25&nbsp;%;</p> <p><strong>c)</strong>  dans le cas des marchandises classées dans l’un des numéros tarifaires figurant à l’annexe 3, 50&nbsp;%.</p> <br /> <p><strong>Marchandises originaires des États-Unis</strong></p> <p><strong>(2)</strong>  Pour l’application du paragraphe (1), sont originaires des États-Unis les marchandises qui sont admissibles au marquage en tant que marchandises des États-Unis conformément au <em>Règlement sur la détermination, aux fins de marquage, du pays d’origine des marchandises (pays ACEUM)</em>.</p> <br />  <br /> <p>Exceptions</p> <br />  <br />  <br /> <p><strong>Exceptions</strong></p> <p><strong>2</strong>  Les marchandises ci-après ne sont pas assujetties à la surtaxe :</p> <p><strong>a)</strong>  les marchandises classées dans un numéro tarifaire des chapitres 98 ou 99 de la liste des dispositions tarifaires qui ne figure pas à l’annexe 4, même si elles peuvent également être classées dans un numéro tarifaire qui figure aux annexes 1, 2 ou 3;</p> <p><strong>b)</strong>  les marchandises en transit vers le Canada à la date d’entrée en vigueur du présent décret;</p> <p><strong>c)</strong>  les marchandises importées des États-Unis à un point d’entrée dans l’île Campobello (Nouveau-Brunswick), si celles-ci, à la fois :</p> <p><strong>(i)</strong>  sont importées par une personne qui réside habituellement dans l’île et qui y revient après une absence du Canada de moins de vingt-quatre heures,</p> <p><strong>(ii)</strong>  sont en la possession de la personne ou parmi ses bagages,</p> <p><strong>(iii)</strong>  sont destinées à un usage personnel ou domestique;</p> <p><strong>d)</strong>  les marchandises dont l’importation est autorisée au titre d’une licence délivrée en vertu du paragraphe 8.3(3) de la <em>Loi sur les licences d’exportation et d’importation</em>, s’il est prévu qu’elle est délivrée pour l’application du Programme d’importation pour réexportation.</p> <br />  <br /> <p>Modifications corrélatives</p> <br />  <br />  <br /> <p>Décret de remise de la surtaxe des États-Unis (2025)</p> <br />  <br /> <p><strong>3</strong><strong>  Le passage de l’article 1 du </strong><strong><em>Décret de remise de la surtaxe des États-Unis (2025)</em></strong><strong><sup>1</sup></strong><strong> précédant l’alinéa a) est remplacé par ce qui suit :</strong></p> <br /> <p><strong>Remise : santé publique, sécurité publique et sécurité nationale</strong></p> <p><strong>1</strong>  Sous réserve de l’article 5, remise est accordée des surtaxes payées ou à payer aux termes du <em>Décret imposant une surtaxe aux États-Unis (2025-1)</em>, du <em>Décret imposant une surtaxe aux États-Unis (2026)</em>, du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> ou du <em>Décret imposant une surtaxe aux États-Unis (véhicules automobiles, 2025)</em> à l’égard des marchandises importées pour être utilisées par l’une des entités ci-après à des fins de soins de santé, de santé publique, de sécurité publique, de défense nationale ou de sécurité nationale :</p> <br /> <p><strong>4</strong><strong>  Le passage de l’article 2 du même décret précédant l’alinéa a) est remplacé par ce qui suit :</strong></p> <br /> <p><strong>Remise : soins de santé</strong></p> <p><strong>2</strong>  Sous réserve de l’article 5, remise est accordée des surtaxes payées ou à payer aux termes du <em>Décret imposant une surtaxe aux États-Unis (2025-1)</em>, du <em>Décret imposant une surtaxe aux États-Unis (2026)</em>, du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> ou du <em>Décret imposant une surtaxe aux États-Unis (véhicules automobiles, 2025)</em> à l’égard des marchandises importées, selon le cas :</p> <br /> <p><strong>5</strong><strong>  L’article 3 du même décret est remplacé par ce qui suit :</strong></p> <br /> <p><strong>Remise : fabrication, transformation, production ou emballage</strong></p> <p><strong>3</strong>  Sous réserve de l’article 5, remise est accordée des surtaxes payées ou à payer aux termes du <em>Décret imposant une surtaxe aux États-Unis (2025-1)</em>, du <em>Décret imposant une surtaxe aux États-Unis (2026)</em> ou du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> à l’égard des marchandises importées pour être utilisées, au Canada, dans la fabrication ou la transformation de toute marchandise, dans la production de tout produit agricole ou dans l’emballage de produits alimentaires ou de boissons.</p> <br /> <p><strong>6</strong><strong>  Les articles 4 et 4.1 du même décret sont remplacés par ce qui suit :</strong></p> <br /> <p><strong>Remise : marchandises visées à l’annexe 1</strong></p> <p><strong>4</strong>  Sous réserve de l’article 5, remise est accordée des surtaxes payées ou à payer aux termes du <em>Décret imposant une surtaxe aux États-Unis (2025-1)</em> ou du <em>Décret imposant une surtaxe aux États-Unis (2026)</em> à l’égard des marchandises visées à la colonne 1 de l’annexe 1 et classées dans un numéro de classement tarifaire figurant à la colonne 2.</p> <br /> <p><strong>Remise : marchandises visées aux annexes 2 et 3</strong></p> <p><strong>4.1</strong>  Sous réserve de l’article 5, remise est accordée des surtaxes payées ou à payer aux termes du <em>Décret imposant une surtaxe aux États-Unis (2025-1)</em>, du <em>Décret imposant une surtaxe aux États-Unis (2026)</em> ou du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> à l’égard des marchandises visées à la colonne 2 des annexes 2 ou 3 et classées dans un numéro de classement tarifaire figurant à la colonne 1.</p> <br /> <p><strong>7</strong><strong>  L’article 4.21 du même décret est remplacé par ce qui suit :</strong></p> <br /> <p><strong>Remise : marchandises visées à l’annexe 4.1</strong></p> <p><strong>4.21</strong>  Sous réserve de l’article 5, remise est accordée des surtaxes payées ou à payer aux termes du <em>Décret imposant une surtaxe aux États-Unis (2025-1)</em>, du <em>Décret imposant une surtaxe aux États-Unis (2026)</em> ou du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> à l’égard des marchandises classées dans un numéro de classement tarifaire figurant à la colonne 2 de l’annexe 4.1.</p> <br /> <p><strong>8</strong><strong>  Les alinéas 5a.01) et a.02) du même décret sont remplacés par ce qui suit :</strong></p> <br /> <p><strong>a.01)</strong>  s’agissant de marchandises visées aux annexes 1 ou 1.1 du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> à l’égard desquelles une remise est accordée en application de l’article 3, elles sont importées au Canada avant le 1<sup>er</sup> juillet 2027;</p> <p><strong>a.02)</strong>  s’agissant de marchandises visées aux annexes 2 ou 2.1 du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em> à l’égard desquelles une remise est accordée en application de l’article 3, elles sont importées au Canada avant le 1<sup>er</sup> février 2026;</p> <br />  <br /> <p>Décret imposant une surtaxe sur les marchandises dérivées de l’acier</p> <br />  <br /> <p><strong>9</strong><strong>  L’alinéa 2a) du </strong><strong><em>Décret imposant une surtaxe sur les marchandises dérivées de l’acier</em></strong><strong><sup>2</sup></strong><strong> est remplacé par ce qui suit :</strong></p> <br /> <p><strong>a)</strong>  celles qui sont assujetties à une surtaxe en vertu du <em>Décret imposant une surtaxe à la Chine (2024)</em>, du <em>Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025)</em>, du <em>Décret imposant une surtaxe aux États-Unis (2026)</em>, du <em>Décret imposant une surtaxe sur l’importation de certains produits de l’acier</em> ou du <em>Décret imposant une surtaxe sur les marchandises en acier et les marchandises en aluminium</em>;</p> <br />  <br />  <br /> <p>Entrée en vigueur</p> <br />  <br />  <br /> <p><strong>8 septembre 2026</strong></p> <p><strong>10</strong><strong>  Le présent décret entre en vigueur le 8 septembre 2026 ou, si elle est postérieure, à la date de son enregistrement.</strong></p> <br /> <br /> <p><sup>1 </sup>DORS/2025-122</p> <p><sup>2 </sup>DORS/2025-267</p> <br /> <p><strong>ANNEXE 1</strong></p> <p>(paragraphe 1(1) et alinéa 2a))</p> <br /> <p>Marchandises assujetties à une surtaxe de 15&nbsp;%</p> <br />  <br /> <p>&nbsp;&nbsp; 8207.20.00</p> <p>&nbsp;&nbsp; 8207.30.00</p> <p>&nbsp;&nbsp; 8415.10.00</p> <p>&nbsp;&nbsp; 8415.81.10</p> <p>&nbsp;&nbsp; 8415.82.10</p> <p>&nbsp;&nbsp; 8415.90.30</p> <p>&nbsp;&nbsp; 8427.10.10</p> <p>&nbsp;&nbsp; 8427.20.10</p> <p>&nbsp;&nbsp; 8427.90.00</p> <p>&nbsp;&nbsp; 8428.60.00</p> <p>&nbsp;&nbsp; 8428.70.00</p> <p>&nbsp;&nbsp; 8428.90.00</p> <p>&nbsp;&nbsp; 8431.20.00</p> <p>&nbsp;&nbsp; 8431.41.00</p> <p>&nbsp;&nbsp; 8431.42.00</p> <p>&nbsp;&nbsp; 8431.49.00</p> <p>&nbsp;&nbsp; 8433.20.00</p> <p>&nbsp;&nbsp; 8433.90.00</p> <p>&nbsp;&nbsp; 8480.49.00</p> <p>&nbsp;&nbsp; 8480.71.00</p> <p>&nbsp;&nbsp; 8480.79.00</p> <br /> <br /> <p><strong>ANNEXE 2</strong></p> <p>(paragraphe 1(1) et alinéa 2a))</p> <br /> <p>Marchandises assujetties à une surtaxe de 25&nbsp;%</p> <br />  <br /> <p>&nbsp;&nbsp; 0406.10.10</p> <p>&nbsp;&nbsp; 0406.10.20</p> <p>&nbsp;&nbsp; 0406.20.11</p> <p>&nbsp;&nbsp; 0406.20.12</p> <p>&nbsp;&nbsp; 0406.20.91</p> <p>&nbsp;&nbsp; 0406.20.92</p> <p>&nbsp;&nbsp; 0406.30.10</p> <p>&nbsp;&nbsp; 0406.30.20</p> <p>&nbsp;&nbsp; 0406.40.10</p> <p>&nbsp;&nbsp; 0406.40.20</p> <p>&nbsp;&nbsp; 0406.90.11</p> <p>&nbsp;&nbsp; 0406.90.12</p> <p>&nbsp;&nbsp; 0406.90.21</p> <p>&nbsp;&nbsp; 0406.90.22</p> <p>&nbsp;&nbsp; 0406.90.31</p> <p>&nbsp;&nbsp; 0406.90.32</p> <p>&nbsp;&nbsp; 0406.90.41</p> <p>&nbsp;&nbsp; 0406.90.42</p> <p>&nbsp;&nbsp; 0406.90.51</p> <p>&nbsp;&nbsp; 0406.90.52</p> <p>&nbsp;&nbsp; 0406.90.61</p> <p>&nbsp;&nbsp; 0406.90.62</p> <p>&nbsp;&nbsp; 0406.90.71</p> <p>&nbsp;&nbsp; 0406.90.72</p> <p>&nbsp;&nbsp; 0406.90.81</p> <p>&nbsp;&nbsp; 0406.90.82</p> <p>&nbsp;&nbsp; 0406.90.91</p> <p>&nbsp;&nbsp; 0406.90.92</p> <p>&nbsp;&nbsp; 0406.90.93</p> <p>&nbsp;&nbsp; 0406.90.94</p> <p>&nbsp;&nbsp; 0406.90.95</p> <p>&nbsp;&nbsp; 0406.90.96</p> <p>&nbsp;&nbsp; 0406.90.98</p> <p>&nbsp;&nbsp; 0406.90.99</p> <p>&nbsp;&nbsp; 4407.11.00</p> <p>&nbsp;&nbsp; 4407.12.00</p> <p>&nbsp;&nbsp; 4407.13.00</p> <p>&nbsp;&nbsp; 4407.14.00</p> <p>&nbsp;&nbsp; 4407.19.00</p> <p>&nbsp;&nbsp; 4804.39.00</p> <p>&nbsp;&nbsp; 4810.31.00</p> <p>&nbsp;&nbsp; 4818.10.00</p> <p>&nbsp;&nbsp; 4818.20.00</p> <p>&nbsp;&nbsp; 5701.10.10</p> <p>&nbsp;&nbsp; 5701.10.90</p> <p>&nbsp;&nbsp; 5701.90.10</p> <p>&nbsp;&nbsp; 5701.90.90</p> <p>&nbsp;&nbsp; 5702.10.00</p> <p>&nbsp;&nbsp; 5702.20.00</p> <p>&nbsp;&nbsp; 5702.31.00</p> <p>&nbsp;&nbsp; 5702.32.00</p> <p>&nbsp;&nbsp; 5702.39.00</p> <p>&nbsp;&nbsp; 5702.41.00</p> <p>&nbsp;&nbsp; 5702.42.00</p> <p>&nbsp;&nbsp; 5702.49.00</p> <p>&nbsp;&nbsp; 5702.50.10</p> <p>&nbsp;&nbsp; 5702.50.90</p> <p>&nbsp;&nbsp; 5702.91.00</p> <p>&nbsp;&nbsp; 5702.92.00</p> <p>&nbsp;&nbsp; 5702.99.10</p> <p>&nbsp;&nbsp; 5702.99.90</p> <p>&nbsp;&nbsp; 5703.10.10</p> <p>&nbsp;&nbsp; 5703.10.90</p> <p>&nbsp;&nbsp; 5703.21.00</p> <p>&nbsp;&nbsp; 5703.29.10</p> <p>&nbsp;&nbsp; 5703.29.90</p> <p>&nbsp;&nbsp; 5703.31.00</p> <p>&nbsp;&nbsp; 5703.90.10</p> <p>&nbsp;&nbsp; 5703.90.90</p> <p>&nbsp;&nbsp; 5704.10.00</p> <p>&nbsp;&nbsp; 5704.20.00</p> <p>&nbsp;&nbsp; 5704.90.00</p> <p>&nbsp;&nbsp; 5705.00.00</p> <p>&nbsp;&nbsp; 7321.11.10</p> <p>&nbsp;&nbsp; 7321.11.90</p> <p>&nbsp;&nbsp; 7321.12.00</p> <p>&nbsp;&nbsp; 7321.19.10</p> <p>&nbsp;&nbsp; 7321.19.90</p> <p>&nbsp;&nbsp; 7321.81.00</p> <p>&nbsp;&nbsp; 7321.82.00</p> <p>&nbsp;&nbsp; 7321.89.00</p> <p>&nbsp;&nbsp; 8203.40.00</p> <p>&nbsp;&nbsp; 8205.70.10</p> <p>&nbsp;&nbsp; 8205.70.20</p> <p>&nbsp;&nbsp; 8205.70.90</p> <p>&nbsp;&nbsp; 8211.10.10</p> <p>&nbsp;&nbsp; 8211.10.90</p> <p>&nbsp;&nbsp; 8211.91.10</p> <p>&nbsp;&nbsp; 8211.91.90</p> <p>&nbsp;&nbsp; 8211.92.00</p> <p>&nbsp;&nbsp; 8211.93.00</p> <p>&nbsp;&nbsp; 8211.94.90</p> <p>&nbsp;&nbsp; 8211.95.11</p> <p>&nbsp;&nbsp; 8215.10.10</p> <p>&nbsp;&nbsp; 8215.10.90</p> <p>&nbsp;&nbsp; 8215.20.10</p> <p>&nbsp;&nbsp; 8215.20.90</p> <p>&nbsp;&nbsp; 8215.91.10</p> <p>&nbsp;&nbsp; 8215.91.90</p> <p>&nbsp;&nbsp; 8215.99.10</p> <p>&nbsp;&nbsp; 8215.99.90</p> <p>&nbsp;&nbsp; 8302.10.00</p> <p>&nbsp;&nbsp; 8302.41.10</p> <p>&nbsp;&nbsp; 8302.42.00</p> <p>&nbsp;&nbsp; 8302.49.00</p> <p>&nbsp;&nbsp; 8413.91.00</p> <p>&nbsp;&nbsp; 8414.80.10</p> <p>&nbsp;&nbsp; 8414.80.90</p> <p>&nbsp;&nbsp; 8415.83.00</p> <p>&nbsp;&nbsp; 8418.10.10</p> <p>&nbsp;&nbsp; 8418.10.20</p> <p>&nbsp;&nbsp; 8418.10.90</p> <p>&nbsp;&nbsp; 8418.21.00</p> <p>&nbsp;&nbsp; 8418.29.00</p> <p>&nbsp;&nbsp; 8418.30.10</p> <p>&nbsp;&nbsp; 8418.40.10</p> <p>&nbsp;&nbsp; 8418.40.90</p> <p>&nbsp;&nbsp; 8422.90.10</p> <p>&nbsp;&nbsp; 8422.90.20</p> <p>&nbsp;&nbsp; 8422.90.90</p> <p>&nbsp;&nbsp; 8425.42.00</p> <p>&nbsp;&nbsp; 8426.20.00</p> <p>&nbsp;&nbsp; 8426.99.00</p> <p>&nbsp;&nbsp; 8431.31.00</p> <p>&nbsp;&nbsp; 8431.43.00</p> <p>&nbsp;&nbsp; 8433.11.00</p> <p>&nbsp;&nbsp; 8450.11.10</p> <p>&nbsp;&nbsp; 8450.11.90</p> <p>&nbsp;&nbsp; 8450.20.00</p> <p>&nbsp;&nbsp; 8451.21.00</p> <p>&nbsp;&nbsp; 8451.29.00</p> <p>&nbsp;&nbsp; 8467.22.00</p> <p>&nbsp;&nbsp; 8467.29.00</p> <p>&nbsp;&nbsp; 8467.81.00</p> <p>&nbsp;&nbsp; 8467.89.00</p> <p>&nbsp;&nbsp; 8509.80.10</p> <p>&nbsp;&nbsp; 8509.80.90</p> <p>&nbsp;&nbsp; 8516.60.10</p> <p>&nbsp;&nbsp; 8516.60.20</p> <p>&nbsp;&nbsp; 8516.60.90</p> <p>&nbsp;&nbsp; 8529.90.10</p> <p>&nbsp;&nbsp; 8529.90.20</p> <p>&nbsp;&nbsp; 8529.90.31</p> <p>&nbsp;&nbsp; 8529.90.39</p> <p>&nbsp;&nbsp; 8529.90.50</p> <p>&nbsp;&nbsp; 8529.90.60</p> <p>&nbsp;&nbsp; 8529.90.90</p> <p>&nbsp;&nbsp; 8544.49.00</p> <p>&nbsp;&nbsp; 8601.10.00</p> <p>&nbsp;&nbsp; 8601.20.00</p> <p>&nbsp;&nbsp; 8602.10.00</p> <p>&nbsp;&nbsp; 8602.90.00</p> <p>&nbsp;&nbsp; 8603.10.00</p> <p>&nbsp;&nbsp; 8603.90.00</p> <p>&nbsp;&nbsp; 8604.00.10</p> <p>&nbsp;&nbsp; 8605.00.00</p> <p>&nbsp;&nbsp; 8607.11.00</p> <p>&nbsp;&nbsp; 8607.19.19</p> <p>&nbsp;&nbsp; 8607.19.29</p> <p>&nbsp;&nbsp; 8607.21.10</p> <p>&nbsp;&nbsp; 8607.30.10</p> <p>&nbsp;&nbsp; 8607.91.00</p> <p>&nbsp;&nbsp; 8607.99.11</p> <p>&nbsp;&nbsp; 8609.00.10</p> <p>&nbsp;&nbsp; 8716.39.10</p> <p>&nbsp;&nbsp; 8716.39.20</p> <p>&nbsp;&nbsp; 8716.39.30</p> <p>&nbsp;&nbsp; 8716.39.90</p> <p>&nbsp;&nbsp; 9401.61.10</p> <p>&nbsp;&nbsp; 9401.61.90</p> <p>&nbsp;&nbsp; 9403.40.00</p> <p>&nbsp;&nbsp; 9403.91.00</p> <br /> <br /> <p><strong>ANNEXE 3</strong></p> <p>(paragraphe 1(1) et alinéa 2a))</p> <br /> <p>Marchandises assujetties à une surtaxe de 50&nbsp;%</p> <br />  <br /> <p>&nbsp;&nbsp; 0402.10.10</p> <p>&nbsp;&nbsp; 0402.10.20</p> <p>&nbsp;&nbsp; 0402.21.11</p> <p>&nbsp;&nbsp; 0402.21.12</p> <p>&nbsp;&nbsp; 0402.21.21</p> <p>&nbsp;&nbsp; 0402.21.22</p> <p>&nbsp;&nbsp; 0402.91.10</p> <p>&nbsp;&nbsp; 0402.91.20</p> <p>&nbsp;&nbsp; 0402.99.10</p> <p>&nbsp;&nbsp; 0402.99.20</p> <p>&nbsp;&nbsp; 0404.10.10</p> <p>&nbsp;&nbsp; 0404.10.21</p> <p>&nbsp;&nbsp; 0404.10.22</p> <p>&nbsp;&nbsp; 0404.10.90</p> <p>&nbsp;&nbsp; 0404.90.10</p> <p>&nbsp;&nbsp; 0404.90.20</p> <p>&nbsp;&nbsp; 0409.00.00</p> <p>&nbsp;&nbsp; 1703.10.10</p> <p>&nbsp;&nbsp; 1703.10.90</p> <p>&nbsp;&nbsp; 1703.90.10</p> <p>&nbsp;&nbsp; 1703.90.90</p> <p>&nbsp;&nbsp; 1901.20.11</p> <p>&nbsp;&nbsp; 1901.20.12</p> <p>&nbsp;&nbsp; 1901.20.13</p> <p>&nbsp;&nbsp; 1901.20.14</p> <p>&nbsp;&nbsp; 1901.20.15</p> <p>&nbsp;&nbsp; 1901.20.19</p> <p>&nbsp;&nbsp; 1901.20.21</p> <p>&nbsp;&nbsp; 1901.20.22</p> <p>&nbsp;&nbsp; 1901.20.23</p> <p>&nbsp;&nbsp; 1901.20.24</p> <p>&nbsp;&nbsp; 1901.20.29</p> <p>&nbsp;&nbsp; 3303.00.00</p> <p>&nbsp;&nbsp; 3304.10.00</p> <p>&nbsp;&nbsp; 3304.20.00</p> <p>&nbsp;&nbsp; 3304.30.00</p> <p>&nbsp;&nbsp; 3305.90.00</p> <p>&nbsp;&nbsp; 3501.10.00</p> <p>&nbsp;&nbsp; 3502.20.00</p> <p>&nbsp;&nbsp; 3504.00.11</p> <p>&nbsp;&nbsp; 3504.00.12</p> <p>&nbsp;&nbsp; 3504.00.90</p> <p>&nbsp;&nbsp; 3918.10.10</p> <p>&nbsp;&nbsp; 3918.10.90</p> <p>&nbsp;&nbsp; 3919.10.99</p> <p>&nbsp;&nbsp; 3923.21.90</p> <p>&nbsp;&nbsp; 3924.10.00</p> <p>&nbsp;&nbsp; 3924.90.00</p> <p>&nbsp;&nbsp; 4402.90.10</p> <p>&nbsp;&nbsp; 4402.90.90</p> <p>&nbsp;&nbsp; 4412.10.00</p> <p>&nbsp;&nbsp; 4412.31.00</p> <p>&nbsp;&nbsp; 4412.33.00</p> <p>&nbsp;&nbsp; 4412.34.00</p> <p>&nbsp;&nbsp; 4412.39.00</p> <p>&nbsp;&nbsp; 4412.41.00</p> <p>&nbsp;&nbsp; 4412.42.00</p> <p>&nbsp;&nbsp; 4412.49.00</p> <p>&nbsp;&nbsp; 4412.51.00</p> <p>&nbsp;&nbsp; 4412.52.00</p> <p>&nbsp;&nbsp; 4412.91.00</p> <p>&nbsp;&nbsp; 4412.92.00</p> <p>&nbsp;&nbsp; 4412.99.00</p> <p>&nbsp;&nbsp; 4702.00.00</p> <p>&nbsp;&nbsp; 4803.00.00</p> <p>&nbsp;&nbsp; 4810.13.00</p> <p>&nbsp;&nbsp; 4810.32.00</p> <p>&nbsp;&nbsp; 4810.92.00</p> <p>&nbsp;&nbsp; 4811.90.00</p> <p>&nbsp;&nbsp; 4817.10.00</p> <p>&nbsp;&nbsp; 4818.30.00</p> <p>&nbsp;&nbsp; 4818.90.00</p> <p>&nbsp;&nbsp; 4819.10.00</p> <p>&nbsp;&nbsp; 4819.40.00</p> <p>&nbsp;&nbsp; 4820.10.00</p> <p>&nbsp;&nbsp; 4820.30.00</p> <p>&nbsp;&nbsp; 4823.69.00</p> <p>&nbsp;&nbsp; 4911.91.00</p> <p>&nbsp;&nbsp; 5703.39.10</p> <p>&nbsp;&nbsp; 5703.39.90</p> <p>&nbsp;&nbsp; 6104.43.00</p> <p>&nbsp;&nbsp; 6104.63.00</p> <p>&nbsp;&nbsp; 6109.10.00</p> <p>&nbsp;&nbsp; 6110.20.00</p> <p>&nbsp;&nbsp; 6110.30.00</p> <p>&nbsp;&nbsp; 6116.93.00</p> <p>&nbsp;&nbsp; 6201.40.10</p> <p>&nbsp;&nbsp; 6201.40.90</p> <p>&nbsp;&nbsp; 6202.40.00</p> <p>&nbsp;&nbsp; 6203.11.00</p> <p>&nbsp;&nbsp; 6203.31.00</p> <p>&nbsp;&nbsp; 6203.41.00</p> <p>&nbsp;&nbsp; 6204.43.00</p> <p>&nbsp;&nbsp; 6204.49.00</p> <p>&nbsp;&nbsp; 6210.20.10</p> <p>&nbsp;&nbsp; 6210.20.90</p> <p>&nbsp;&nbsp; 6210.40.10</p> <p>&nbsp;&nbsp; 6210.40.90</p> <p>&nbsp;&nbsp; 6210.50.10</p> <p>&nbsp;&nbsp; 6210.50.90</p> <p>&nbsp;&nbsp; 6211.32.00</p> <p>&nbsp;&nbsp; 6211.33.00</p> <p>&nbsp;&nbsp; 6211.43.10</p> <p>&nbsp;&nbsp; 6211.43.90</p> <p>&nbsp;&nbsp; 6809.11.00</p> <p>&nbsp;&nbsp; 7010.90.00</p> <p>&nbsp;&nbsp; 7325.10.00</p> <p>&nbsp;&nbsp; 7408.11.10</p> <p>&nbsp;&nbsp; 7408.11.20</p> <p>&nbsp;&nbsp; 7408.11.30</p> <p>&nbsp;&nbsp; 7408.19.00</p> <p>&nbsp;&nbsp; 8205.59.10</p> <p>&nbsp;&nbsp; 8205.59.20</p> <p>&nbsp;&nbsp; 8205.59.90</p> <p>&nbsp;&nbsp; 8418.50.10</p> <p>&nbsp;&nbsp; 8517.13.00</p> <p>&nbsp;&nbsp; 8517.62.00</p> <p>&nbsp;&nbsp; 8528.59.90</p> <p>&nbsp;&nbsp; 8711.50.00</p> <p>&nbsp;&nbsp; 9401.39.10</p> <p>&nbsp;&nbsp; 9401.39.90</p> <p>&nbsp;&nbsp; 9401.69.10</p> <p>&nbsp;&nbsp; 9401.69.90</p> <p>&nbsp;&nbsp; 9401.71.10</p> <p>&nbsp;&nbsp; 9401.71.90</p> <p>&nbsp;&nbsp; 9401.79.10</p> <p>&nbsp;&nbsp; 9401.79.90</p> <p>&nbsp;&nbsp; 9403.20.00</p> <p>&nbsp;&nbsp; 9403.50.00</p> <p>&nbsp;&nbsp; 9403.60.10</p> <p>&nbsp;&nbsp; 9403.60.90</p> <p>&nbsp;&nbsp; 9403.70.10</p> <p>&nbsp;&nbsp; 9403.70.90</p> <p>&nbsp;&nbsp; 9405.11.00</p> <p>&nbsp;&nbsp; 9405.42.10</p> <p>&nbsp;&nbsp; 9405.42.90</p> <p>&nbsp;&nbsp; 9405.99.00</p> <p>&nbsp;&nbsp; 9504.50.00</p> <p>&nbsp;&nbsp; 9506.39.00</p> <p>&nbsp;&nbsp; 9506.91.00</p> <p>&nbsp;&nbsp; 9506.99.00</p> <p>&nbsp;&nbsp; 9507.10.90</p> <br /> <br /> <p><strong>ANNEXE 4</strong></p> <p>(alinéa 2a))</p> <br /> <p>Marchandises assujetties à la surtaxe — chapitres 98 et 99</p> <br />  <br /> <p>&nbsp;&nbsp; 9804.30.00</p> <p>&nbsp;&nbsp; 9825.10.00</p> <p>&nbsp;&nbsp; 9825.20.00</p> <p>&nbsp;&nbsp; 9825.30.00</p> <p>&nbsp;&nbsp; 9826.10.00</p> <p>&nbsp;&nbsp; 9826.20.00</p> <p>&nbsp;&nbsp; 9826.30.00</p> <p>&nbsp;&nbsp; 9826.40.00</p> <p>&nbsp;&nbsp; 9897.00.00</p> <p>&nbsp;&nbsp; 9898.00.00</p> <p>&nbsp;&nbsp; 9899.00.00</p> <p>&nbsp;&nbsp; 9966.00.00</p> <p>&nbsp;&nbsp; 9971.00.00</p> <p>&nbsp;&nbsp; 9989.00.00</p> <br /> <br /> <br /> </div></p><form method='post' action='index.php'><input type="submit" value="Back to Form" class="btn btn-primary" name="return"></form>		
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