United States Surtax Order (Motor Vehicles 2025)

Marginal note:Exceptions

3 Despite subsections 2(1) and (2), the following motor vehicles are not subject to the surtax:

• (a) motor vehicles that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 2; and

• (b) motor vehicles that are in transit to Canada on the day on which this Order comes into force.