Is HS 7318.24.00.00 surtax remitted?
As of 2026-07-29.
United States Surtax — Steel & Aluminum
Surtax: United States Surtax — Steel & Aluminum — 25.00% of value for duty, 2025-03-13 to ongoing
us_surtax_steel_aluminum__order
SOR/2025-95 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-95/FullText.html
Remission: Health, Safety & Security end-use remission (2025-04-16 to 2027-07-01)
us_surtax_steel_aluminum__remission_health_safety_security
Conditional — here's exactly what makes it claimable: Narrow end-use condition — imported for use by a qualifying entity for health care, public health, national defence, or national security purposes Eligible entities include: government/clinical health research organization; medical-countermeasure producer/storer; office of a public health official (Food and Drug Regulations s.C.10.001(1)); ambulance/emergency response provider; firefighting service; law enforcement agency; federal/provincial correctional service; Department of National Defence; Canadian Forces; CSIS.
SOR/2025-122, s.1 & s.5(a) (as amended by SOR/2026-154, s.2); CN 25-19 §§4, 18-20, 39 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html
SOR/2025-95 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-95/FullText.html
Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.
Steel Derivative Goods Surtax
Surtax: Steel Derivative Goods Surtax — 25.00% of value for duty, 2025-12-26 to ongoing
steel_derivative_surtax__order
SOR/2025-267 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-267/FullText.html
Remission: Health, Safety & Security end-use remission (2026-02-24 to ongoing)
steel_derivative_surtax__remission_health_safety_security
Conditional — here's exactly what makes it claimable: Narrow end-use condition — imported for use by a qualifying entity for health care, public health, national defence, or national security purposes Eligible entities include: government/clinical health research organization; medical-countermeasure producer/storer; office of a public health official (Food and Drug Regulations s.C.10.001(1)); ambulance/emergency response provider; firefighting service; law enforcement agency (incl. self-administered Indigenous police services, environmental/wildlife enforcement with peace-officer status); federal/provincial correctional service; Department of National Defence; Canadian Forces; CSIS.
SOR/2026-34, s.1 & s.5; CN 26-07 §§4, 12-14, 22 — https://gazette.gc.ca/rp-pr/p2/2026/2026-03-11/html/sor-dors34-eng.html
SOR/2025-267 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-267/FullText.html
Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.
This tariff item appears in 2 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 7318.24.00.00 since it took effect? Upload your entry data and see exactly what you're owed.
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