Surtax on Chinese-made Electric Vehicles
Backgrounder
The Government of Canada intends to implement a 100 per cent surtax on all Chinese-made EVs, effective October 1, 2024. This includes electric and certain hybrid passenger automobiles, trucks, buses, and delivery vans.
It will be implemented on the products listed below, when imported from China. Descriptions are included for illustrative purposes, with the scope established by the tariff item in column 1. For precise descriptions, please refer to the Schedule to Canada's Customs Tariff.
| Tariff Item | Indicative Description |
|---|---|
| 8702.20.10 | Hybrid buses, for the transport of 16 or more persons, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion |
| 8702.20.20 | Hybrid buses, for the transport of 10-15 persons, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion |
| 8702.30.10 | Hybrid buses, for the transport of 16 or more persons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion |
| 8702.30.20 | Hybrid buses, for the transport of 10-15 persons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion |
| 8702.40.10 | Electric buses, for the transport of 16 or more persons, with only electric motor for propulsion |
| 8702.40.20 | Electric buses, for the transport of 10-15 persons, with only electric motor for propulsion |
| 8702.90.10 | Other buses (e.g., powered by fuel cells), for the transport of 16 or more persons |
| 8702.90.20 | Buses powered by fuel cells, for the transport of 10-15 persons |
| 8703.40.10 | Non-plug-in hybrid passenger autos, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a cylinder capacity not exceeding 1,000 cc |
| 8703.40.90 | Non-plug-in hybrid passenger autos, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a cylinder capacity of 1,000 cc or more |
| 8703.50.00 | Non-plug-in hybrid passenger autos, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion |
| 8703.60.10 | Plug-in hybrid passenger autos, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a cylinder capacity not exceeding 1,000 cc |
| 8703.60.90 | Plug-in hybrid passenger autos, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a cylinder capacity of 1,000 cc or more |
| 8703.70.00 | Plug-in hybrid passenger autos, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion |
| 8703.80.00 | Electric passenger autos, with only electric motor for propulsion |
| 8703.90.00 | Passenger autos powered by fuel cells |
| 8704.41.90 | Hybrid trucks (e.g., pick-up trucks), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w not exceeding 5 tonnes |
| 8704.42.00 | Hybrid trucks (e.g., pick-up trucks, cube vans), with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes |
| 8704.43.00 | Hybrid transport trucks, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, g.v.w. exceeding 20 tonnes |
| 8704.51.00 | Hybrid pick-up trucks, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, g.v.w. not exceeding 5 tonnes |
| 8704.52.00 | Hybrid transport trucks, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, g.v.w. exceeding 5 tonnes |
| 8704.60.00 | Electric trucks, with only electric motor for propulsion (any g.v.w.) |
| 8704.90.00 | Trucks powered by fuel cells |