The following is provided by the Department of Finance.
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.
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
Please contact the Canadian regulatory group (transitioncdn@willsonintl.com) with any concerns or questions.