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Provision

Whereas it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister of Finance, that the goods set out in Schedule 1 to the annexed Certain Canned Vegetable Goods Surtax Order are being imported under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods;

Provision

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Certain Canned Vegetable Goods Surtax Order under subsection 55(1) of the Customs Tariff a. S.C. 1997, c. 36

s. 1 — Surtax of 10%

s. 1(1)

The following canned vegetables that are classified under a tariff classification number set out in Schedule 1 — or that are classified under a tariff classification number of Chapter 99 of the List of Tariff Provisions and that are otherwise classifiable under a tariff classification number set out in Schedule 1 — are subject to a surtax in the amount of 10% of their value for duty for a period of 200 days beginning on the day on which this Order comes into force:

s. 1(1)(a)

canned corn;

s. 1(1)(b)

canned peas;

s. 1(1)(c)

canned green beans;

s. 1(1)(d)

canned wax beans;

s. 1(1)(e)

canned mixes of peas and carrots;

s. 1(1)(f)

canned mixed vegetables;

s. 1(1)(g)

canned white beans;

s. 1(1)(h)

canned black beans;

s. 1(1)(i)

canned red beans;

s. 1(1)(j)

canned pinto beans; and

s. 1(1)(k)

canned chickpeas.

s. 1(2) — For greater certainty

For greater certainty, canned vegetables are subject to the surtax without regard to the following:

s. 1(2)(a)

whether they are packaged for retail, food service, industrial or other use;

s. 1(2)(b)

whether they are sold in consumer, food service, industrial or bulk formats;

s. 1(2)(c)

whether they are cleaned, prepared, blanched, cooked or preserved;

s. 1(2)(d)

whether they are whole, cut, sliced, diced or otherwise mechanically prepared;

s. 1(2)(e)

whether they are seasoned with salt or contain added sugars, preservatives or other common ingredients used in canning; or

s. 1(2)(f)

whether they consist of organic or non-conventional vegetables.

s. 2 — Exceptions

s. 2(1)

The following goods are not subject to the surtax:

s. 2(1)(a)

goods that originate in the United States, Mexico, Chile or Israel or another CIFTA beneficiary;

s. 2(1)(b)

goods that originate in a developing country or territory set out in Schedule 2;

s. 2(1)(c)

goods that are casual goods, as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations;

s. 2(1)(d)

goods that are classified under a tariff classification number of Chapter 98 of the List of Tariff Provisions, even if the goods are otherwise classifiable under a tariff classification number set out in Schedule 1;

s. 2(1)(e)

goods that are fresh, dried or frozen vegetables;

s. 2(1)(f)

goods that are ready-to-eat meals or entrées in which the vegetables are combined with grains, meats, pastas or sauces, such that the vegetables are not the primary component of those meals or entrées;

s. 2(1)(g)

goods that consist of vegetables substantially altered into purées, powders, juices, spreads, dips or pastes; and

s. 2(1)(h)

goods that are in transit to Canada on the day on which this Order comes into force.

s. 2(2) — Origin of goods

For the purposes of paragraphs 1(a) and (b), the origin of the goods is determined in accordance with the rules of origin set out in the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations.

s. 3 — Canadian International Trade Tribunal report

Beginning on the day on which the Canadian International Trade Tribunal submits the report referred to in section 7 of Order in Council P.C. 2026-209 of March 13, 2026 to the Governor in Council, this Order applies only to the goods that, according to that report, are being imported under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods.

s. 4 — Coming into force

This Order comes into force on the day on which it is registered.

Schedule

2005.40.00.00 2005.51.90.19 2005.51.90.90 2005.59.00.00 2005.80.00.00 2005.99.11.00 2005.99.19.00 2005.99.20.19 2005.99.20.99 2005.99.90.15 2005.99.90.18 2005.99.90.19 2005.99.90.98 2005.99.90.99

SCHEDULE 1

Tariff Classification Number — Goods Subject to Surtax

Schedule

Afghanistan Angola Anguilla Ascension Island Bangladesh Benin Bhutan Bolivia British Indian Ocean Territory Burkina Faso Burma Burundi Cambodia Cameroon Canary Islands Cape Verde Central African Republic Ceuta and Melilla Chad Christmas Island Cocos (Keeling) Islands Comoros Congo Cook Islands Côte d'Ivoire Democratic Republic of Congo Djibouti Egypt El Salvador Eritrea Ethiopia Falkland Islands French Southern and Antartic Territories Gambia Ghana Guinea Guinea-Bissau Haiti Honduras Kenya Kiribati Kyrgyzstan Laos Lebanon Lesotho Liberia Madagascar Malawi Mali Mauritania Micronesia Mongolia Montserrat Morocco Mozambique Nepal Nicaragua Niger Nigeria Niue Norfolk Island Pakistan Papua New Guinea Philippines Pitcairn Rwanda Saint Helena and Dependencies Samoa Sao Tome and Principe Senegal Sierra Leone Solomon Islands Somalia South Sudan Sri Lanka Sudan Swaziland Syria Tajikistan Tanzania Timor-Leste Togo Tokelau Islands Tristan Da Cunha Tunisia Uganda Ukraine Uzbekistan Vanuatu Yemen Zambia Zimbabwe

SCHEDULE 2

Developing Countries and Territories