Tax & Trade Blog

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铝产品附加税法律评论

加拿大针对中国铝产品实施多项附加税

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Aluminum Surtax Report

Multiple Canadian Surtaxes Target Chinese Aluminum

For the English Version of this Report, please click here.

与我们此前在此处和此处介绍过的加拿大钢铁附加税制度类似，加拿大针对进口铝产品也实施了一系列附加税。具体来说，中国原产的铝产品是若干附加税措施的主要目标之一。这一点其实并不令人意外，因为中国是全球最大的铝生产国之一，并常被称为全球铝产业的“重心”所在（中国目前铝产量占全球的60%以上）。

在本期《海关与贸易法律评论》中，我们将介绍加拿大针对铝产品的附加税制度，并讨论加拿大《特别进口措施法》（“SIMA”）下同样影响铝产品进口的若干反倾销及反补贴税（“ADCVD”）规则。

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ALUMINUM SURTAX REPORT

MULTIPLE CANADIAN SURTAXES TARGET CHINESE ALUMINUM

Download a PDF copy of this Blog here.

Like Canada’s steel surtax regime, which we have reported on here and here, Canada also implements a series of surtaxes aimed at imported aluminum goods. In particular, aluminum goods of Chinese origin are a primary target of certain surtaxes – and that might be expected given that China is among the world’s top aluminum manufacturers – and often referred to as the World’s center of gravity in aluminum (currently accounting for over 60% of overall production).

In this Customs & Trade Report, we review Canada’s surtax regime with respect to aluminum products, and some special Anti-Dumping & Countervailing duties (“ADCVD”) rules also impacting aluminum imports under Canada’s Special Import Measures Act (“SIMA”).