Finance Canada Clarifies Goods Under Canned Vegetables Surtax Order

Finance Canada has clarified the surtax on certain canned vegetables applies such that both conditions must be satisfied for the surtax to apply:

1.The good must fall within the list of HS codes, and

2. It must meet the product description in 1(1)(a) through (k) of the Order.

The HS classification numbers provided in the order are broader than the scope of the surtax.

Hs classification numbers may include items that do not match goods described in (a) through (k).

(a) canned corn;

(b) canned peas;

(c) canned green beans;

(d) canned wax beans;

(e) canned mixes of peas and carrots;

(f) canned mixed vegetables;

(g) canned white beans;

(h) canned black beans;

(i) canned red beans;

(j) canned pinto beans; and

(k) canned chickpeas.

Example – baby carrots are not included in (a) through (k), so surtax would not apply.

Questions or concerns should be directed to the Canadian regulatory team.