United States Surtax — Steel & Aluminum
Surtax
United States Surtax — Steel & Aluminum — 25.00% of value for duty
Effective 2025-03-13 to ongoing · non-stacking precedence rank 2 (CN 25-33 §7)
SOR/2025-95 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-95/FullText.html
us_surtax_steel_aluminum__order
Remission grounds
Health, Safety & Security end-use remissionConditional
us_surtax_steel_aluminum__remission_health_safety_security
Effective 2025-04-16 to 2027-07-01 · 294 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; 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 Manufacturing end-use remissionConditional
us_surtax_steel_aluminum__remission_manufacturing_steel
Effective 2025-04-16 to 2027-07-01 · 265 tariff item(s)
Conditional — here's exactly what makes it claimable: Narrow end-use condition — imported for use, in Canada, in the manufacture or processing of any good, production of any agricultural product, or packaging of a food product or beverage
SOR/2025-122, s.3 & s.5(a.01) (as amended by SOR/2026-154, s.2); CN 25-19 §§6, 24-34, 41 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html
Schedule 6 remissionClear
us_surtax_steel_aluminum__remission_schedule6
Effective 2026-07-01 to ongoing · 179 tariff item(s)
Conditional — here's exactly what makes it claimable: Schedule-specific condition — goods determined not to be made in Canada -- a range of steel mill products
SOR/2025-122, s.4.4 & s.5.1, Schedule 6 (added by SOR/2026-154, ss.1, 3); CN 25-19 §13 — https://gazette.gc.ca/rp-pr/p2/2026/2026-07-01/html/sor-dors154-eng.html
Aluminum Manufacturing end-use remissionConditional
us_surtax_steel_aluminum__remission_manufacturing_aluminum
Effective 2025-04-16 to 2026-02-01 · 29 tariff item(s)
Conditional — here's exactly what makes it claimable: Narrow end-use condition — imported for use, in Canada, in the manufacture or processing of any good, production of any agricultural product, or packaging of a food product or beverage
SOR/2025-122, s.3 & s.5(a.02); CN 25-19 §§6, 24-34, 41 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html
Vehicle & Aircraft Parts end-use remissionConditional
us_surtax_steel_aluminum__remission_vehicle_aircraft_parts
Effective 2026-02-01 to 2027-07-01 · 294 tariff item(s)
Conditional — here's exactly what makes it claimable: Narrow end-use condition — for use in the manufacture of motor vehicles or chassis for motor vehicles or in the manufacture of parts of or accessories for motor vehicles or chassis for motor vehicles; OR for use in aircraft, ground flying trainers or spacecraft or in parts thereof
SOR/2025-122, s.3.1 & s.5(a.03) (as amended by SOR/2026-154, s.2); CN 25-19 §§7, 42 — 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.
Schedule 3 remissionConditional
us_surtax_steel_aluminum__remission_schedule3
Effective 2025-04-16 to 2027-03-05 · 9 tariff item(s)
Conditional — here's exactly what makes it claimable: Schedule-specific condition — each item has its OWN expiry date rather than a shared deadline -- see docs/review-queue/batch-003.md for the full per-item table (earliest 2025-05-17, latest 2027-03-05). Descriptions are hyper-specific (exact grades/dimensions).
SOR/2025-122, s.4.1 & s.5(a.04), Schedule 3; CN 25-19 §§9, 45 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html
Health Care end-use remissionConditional
us_surtax_steel_aluminum__remission_health_care
Effective 2025-04-16 to 2027-07-01 · 294 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/2025-122, s.2 & s.5(a) (as amended by SOR/2026-154, s.2); CN 25-19 §§5, 21-23, 40 — 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.
Schedule 2 remission (8-digit)Conditional
us_surtax_steel_aluminum__remission_schedule2_8digit
Effective 2025-04-16 to ongoing · 128 tariff item(s)
Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 2 is a general short-supply list. Tariff code alone is NOT sufficient; column-2 descriptions are narrower than the code.
SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (as amended by SOR/2026-154, ss.4-14); CN 25-19 §§9, 44 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html
Schedule 2 remission (10-digit)Conditional
us_surtax_steel_aluminum__remission_schedule2_10digit
Effective 2025-04-16 to ongoing · 84 tariff item(s)
Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 2 is a general short-supply list. Tariff code alone is NOT sufficient; column-2 descriptions are narrower than the code.
SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (as amended by SOR/2026-154, ss.4-14); CN 25-19 §§9, 44 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html
Tariff items with a specific remission ground (551)
Browse all 551 covered codes
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