Steel Derivative Goods Surtax

Steel Derivative Goods Surtax — 25.00% 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

steel_derivative_surtax__order

Wind Towers end-use remissionConditional

steel_derivative_surtax__remission_wind_towers

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

Conditional — here's exactly what makes it claimable: Narrow end-use condition — 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

Health, Safety & Security end-use remissionConditional

steel_derivative_surtax__remission_health_safety_security

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

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.

Schedule 1 remission (8-digit)Conditional

steel_derivative_surtax__remission_schedule1_8digit

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

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Tariff item match alone is NECESSARY BUT NOT SUFFICIENT -- Schedule column 2 attaches a specific product description (dimensions, ASTM/SAE grade, material, finish) to each item, e.g. item 10 (7314.20.00) is only 'Modular welded wire mesh security walls of steel, with steel tube posts and hinged doors, powder-coated finish', not all goods classified there. Matcher must surface the full column-2 description for human confirmation against the invoice description, not auto-match on tariff code alone.

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

Schedule 1 remission (10-digit)Conditional

steel_derivative_surtax__remission_schedule1_10digit

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

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Tariff item match alone is NECESSARY BUT NOT SUFFICIENT -- Schedule column 2 attaches a specific product description (dimensions, ASTM/SAE grade, material, finish) to each item; matcher must surface the full column-2 description for human confirmation against the invoice description, not auto-match on tariff code alone.

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

Health Care end-use remissionConditional

steel_derivative_surtax__remission_health_care

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

Conditional — here's exactly what makes it claimable: Narrow end-use condition — 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 Eligible entities include: hospital; health/dental clinic; medical/dental/diagnostic lab; long-term care facility; blood/cell/tissue/organ program; 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

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.