Customs Notice 25-11: United States Surtax Order (Steel and Aluminum 2025) has been updated:
Updated: March 27, 2025 (see paragraph 4)
United States Surtax Order (Steel and Aluminum 2025)
1. This notice provides information on the application of the United States Surtax Order (Steel and Aluminum 2025), specifically regarding surtax provisions effective March 13, 2025, on steel, aluminum and certain other goods originating in the United States (U.S.).
2. The surtax is introduced by Canada in response to the U.S.’ imposition of tariffs on Canadian steel and aluminum products imported into the U.S. from Canada.
3. The administration of the United States Surtax Order (Steel and Aluminum 2025) is the responsibility of the Canada Border Services Agency (CBSA).
4. This updated bulletin clarifies the applicability of certain surtax exceptions (see paragraph 20).
- In the following scenarios, goods identified in Schedule 1 of the United States Surtax Order (Steel and Aluminum 2025) and imported into Canada would not be subject to the surtax:
- Returning goods that are made in the U.S. and previously imported into Canada and duty-paid – for example, a Canadian tourist or businessperson is returning from the U.S. with goods (such goods would have previously been released and accounted for under the Customs Act before its sale to the Canadian owner).
- Goods that are made in the U.S. and are repaired or altered across the border – for example, a specialized good in the U.S. might require repair in Canada, or vice versa. Again, if the good were in Canada, it would need to already be duty paid.