(Canada Border Services Agency)
Order Suspending the Application of Concessions on Imports of Certain Products Originating in the United States
This notice provides information on the introduction and application of the Order Suspending the Application of Concessions on
Imports of Certain Products Originating in the United States, effective May 1, 2005, regarding the application of a surtax on imports of live swine, live ornamental fish, oysters, certain frozen fish and
cigarettes more definitively defined in paragraph 3.
This surtax is being imposed pursuant to subsection 13(1) of the World Trade Organization Agreement Implementation Act
on the recommendation of the Minister for International Trade and is in response to the failure of the United States to abide by its trade obligations under the World Trade Organization with respect to the Byrd Amendment, formally referred to as the
Continued Dumping and Subsidy Offset Act of 2000. The surtax will remain in effect until April 30, 2006.
Application
Effective May 1, 2005, the United States origin goods found in the tariff items listed below are subject to a 15 percent ad
valorem surtax, determined in accordance with sections 45 to 55 of the Customs Act.
0103.10.00 Live Swine (Pure Bred Breeding Animals)
0103.91.00 Live Swine (Weighing < 50 Kg.)
0103.92.00 Live Swine (Weighing > 50 Kg.)
0301.10.00 Ornamental Fish
0303.79.00 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04; Other
0307.10.10 Oysters (Live)
0307.10.20 Oysters (Fresh or chilled or frozen)
2402.20.00 Cigarettes containing tobacco The surtax will apply to
above-noted goods originating in the United States, as indicated in Paragraph 1 of Order in Council SOR/2005-106 (P.C. 2005-615) dated April 19, 2005.
Goods having a date of direct shipment on or
before May 1, 2005 are considered to be in transit and not subject to the surtax. Importers must be able to provide proof that such goods were in transit to Canada, consisting of but not limited to shipping
documents, report of entry documents and cargo control documents.
Any other import requirements and restrictions from other government departments and agencies continue to apply to the affected goods.
Documentation, Corrections, Re-Determinations, and Refunds
Importers are required to quote the Order in Council (OIC) number 2005-615 in Field 26 "Special Authority" on Form B3, Canada Customs Coding Form.
Where an overpayment of surtax has been identified, Form B2, Canada Customs Adjustment Request, may be filed in a regional Canada Border Services
Agency office requesting a refund of the overpaid amount.
Corrections to original declarations, requests for refunds, and requests for re-determinations or re-appraisals are to be made in the
prescribed form and manner under the relevant provisions of the Customs Act, in accordance with the procedures outlined in Memoranda D5-1-1,
Customs International Mail Processing System; D6-2-3,
Refund of Duties; D11-6-1,
Determination/Re-Determination and Appraisal/Re-Appraisal of Goods; D11-6-4, Legislative Authorities and Supporting Documentation Requirements for Form B2,
Canada Customs Adjustment Request, and D17-2-1, Coding of Adjustment Request Forms.
Additional Information
Accounting for surtax under the Order Suspending the Application
of Concessions on Imports of Certain Products Originating in the United States will follow the procedures outlined in paragraphs 14 to 16 of Memorandum D16-1-1,
Information Pertaining to the Application, Collection, and Adjustment of a Surtax . Reference can be also made to D17-1-0,
Accounting for Imported Goods and Payment of Duties Regulations
; and D17-1-2, Reporting and Accounting for Low Value Commercial Goods (Under CAN$1,600).
Order-in-Council SOR/2005-106, (P.C. 2005-615) "Order Suspending the Application of Concessions on Imports of Certain Products Originating in the United States," dated April 19, 2005 will be
available on the Canada Gazette web site at www.canadagazette.gc.ca on May 4, 2005.
Contacts
For general information on this surtax or tariff classification issues, please contact:
Jo-Anne Smith, A/Senior Program Advisor
Tariff Policy Division, Trade Programs Directorate
Canada Border Services Agency
150 Isabella St., 10th Floor, Ottawa ON K1A 0L8
Telephone: (613) 954-6916, Facsimile: (613) 952-4074 |
