Is HS 9406.90.19 surtax remitted?

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.