Elimination of 10% Surtax on Boats as of April 30, 2019

The Department of Finance issued a notice and has rescinded the 10% retaliatory tariff on US-made power boats, sailboats and inflatables effective immediately and retroactive to April 30, 2019.

The Order Amending the United States Surtax Order (Other Goods) was approved and registered earlier this week (registration #SOR/2019-111).  This Order amends the United States Surtax Order (Other Goods) to remove boats (tariff items 8903.10.00, 8903.91.00, 8903.92.00 and 8903.99.90) from the list of goods subject to Canada’s countermeasures against certain imports from the U.S., effective April 30, 2019.  As such, all boats imported on or after April 30, 2019, are no longer subject to 10% surtaxes on a forward basis.

The change is reflected in Table 3 List of products on the Department of Finance website.

Table 3 reflects changes made as a result of the Order Amending the United States Surtax Order (Other Goods) (registration # SOR/2019-111), which entered into force on April 30, 2019.
Accordingly, the following items have been removed from Table 3:

 8903.10.00      Inflatable boats

 8903.91.00      Other: Sailboats, with or without auxiliary motor

 8903.92.00      Other: Motorboats, other than outboard motorboats

 8903.99.90      Other: Other vessels for pleasure, outboard motorboats

The regulatory change is scheduled to be published in Part II of the Canada Gazette on May 15, 2019.