Steel Derivative Surtax
Surtax
steel_derivative_surtax__order — 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
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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