Is HS 7304.59.00.49 surtax remitted?

As of 2026-07-12.

china surtaxCONDITIONAL

Surtax: china_surtax__order 25.00% of value for duty, 2024-10-22 to ongoing

SOR/2024-187 https://laws-lois.justice.gc.ca/eng/regulations/SOR-2024-187/FullText.html

Remission: china_surtax__remission_schedule1_8digit (2025-01-31 to 2026-12-31)

SOR/2025-12, s.1(1) & (2)(a), Schedule 1; CN 25-05 §§4, 7 https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-12/FullText.html

steel aluminum surtaxNOT_REMITTED

Surtax: steel_aluminum_surtax__order 25.00% of value for duty, 2025-07-31 to ongoing

SOR/2025-154 https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-154/FullText.html

No approved remission rule currently covers this item under this measure.

us surtax steel aluminumCLEAR

Surtax: us_surtax_steel_aluminum__order 25.00% of value for duty, 2025-03-13 to ongoing

SOR/2025-95 https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-95/FullText.html

Remission: us_surtax_steel_aluminum__remission_schedule6 (2026-07-01 to ongoing)

SOR/2025-122, s.4.4 & s.5.1, Schedule 6 (added by SOR/2026-154, ss.1, 3); CN 25-19 §13 https://gazette.gc.ca/rp-pr/p2/2026/2026-07-01/html/sor-dors154-eng.html

This tariff item appears in 3 surtax measures' schedules. Under CBSA's non-stacking rule (CN 25-33 §7), only one actually applies to a given real import — which one depends on facts this general lookup doesn't have (exact origin, melt/pour content, CUSMA status). Listed here in precedence order; a real entry would resolve to exactly one.

Paid surtax on HS 7304.59.00.49 since it took effect? Leave your email and we'll run a free scan of your actual entries and tell you exactly what you're owed.

Estimates only — not customs advice; subject to CBSA determination.

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