Steel Derivative Surtax

Surtax

steel_derivative_surtax__order25.00% of value for duty

Effective 2025-12-26 to ongoing · non-stacking precedence rank 3 (CN 25-33 §7)

SOR/2025-267 https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-267/FullText.html

Remission grounds

steel_derivative_surtax__remission_health_careCONDITIONAL

Effective 2026-02-24 to ongoing · 61 tariff item(s)

End use: for medically necessary health care services (hospital, health/dental clinic, medical/dental/diagnostic lab, long-term care facility) OR for use by a blood/cell/tissue/organ program or a federal/provincial/local/Indigenous health authority

SOR/2026-34, s.2 & s.5; CN 26-07 §§5, 15-17, 23 https://gazette.gc.ca/rp-pr/p2/2026/2026-03-11/html/sor-dors34-eng.html

steel_derivative_surtax__remission_health_safety_securityCONDITIONAL

Effective 2026-02-24 to ongoing · 61 tariff item(s)

End use: imported for use by a qualifying entity for health care, public health, national defence, or national security purposes

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

steel_derivative_surtax__remission_schedule1_10digitCONDITIONAL

Effective 2026-02-24 to ongoing · 23 tariff item(s)

SOR/2026-34, s.3 & s.5, Schedule; CN 26-07 §§6, 24 https://gazette.gc.ca/rp-pr/p2/2026/2026-03-11/html/sor-dors34-eng.html

steel_derivative_surtax__remission_schedule1_8digitCONDITIONAL

Effective 2026-02-24 to ongoing · 19 tariff item(s)

SOR/2026-34, s.3 & s.5, Schedule; CN 26-07 §§6, 24 https://gazette.gc.ca/rp-pr/p2/2026/2026-03-11/html/sor-dors34-eng.html

steel_derivative_surtax__remission_wind_towersCONDITIONAL

Effective 2026-02-24 to ongoing · 1 tariff item(s)

End use: utility wind towers/tower sections, EITHER (a) imported for installation on an offshore energy project, OR (b) subject of a purchase order signed before 2025-12-26 by the Canadian energy-project proponent specifying price and quantity

SOR/2026-34, s.4 & s.5; CN 26-07 §§7-8, 10, 25, Appendix A https://gazette.gc.ca/rp-pr/p2/2026/2026-03-11/html/sor-dors34-eng.html

Tariff items with a specific remission ground (43)

39252000, 73081000, 73082000, 7308300028, 73089000, 7308900095, 7308900099, 73121000, 7312100022, 73142000, 73170000, 73181100, 73181500, 7318150042, 7318150045, 7318150049, 7318160090, 7318190000, 73182100, 7318220000, 73261100, 73269090, 7326909090, 8302419020, 8302419039, 8302419041, 8302419049, 8302419090, 9401711010, 9401711090, 94017190, 94017910, 94017990, 9403100091, 9403100092, 9403100099, 94039900, 94059900, 94069011, 94069019, 94069020, 9406909010, 9406909090

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