The Government of Canada has amended the Steel Derivative Goods Surtax Remission Order by adding products to Schedules 1, 2, and 3 following its review of initial remission requests. These changes expand surtax relief to additional steel derivative products and importers.
Schedule 1: Permanent Relief
- Applies to all importers
- Retroactive to imports made on or after December 26, 2025
- No expiry date
Schedule 2: Temporary Relief
- Applies to all importers
- Available until the product-specific deadline listed in the Schedule.
- Eligibility may be reviewed and extended based on factors such as Canadian supply and production capacity
Schedule 3: Importer-Specific Relief
- Applies only to the importer identified in the Schedule
- Importers must meet any applicable conditions and import within the specified eligibility period
- Temporary relief may be reviewed for extension
Key Takeaway
The amendments broaden access to surtax remission where domestic sourcing challenges exist. Importers should review the updated schedules to confirm product eligibility, applicable deadlines, importer-specific conditions, and whether previously paid surtax may be refundable.
Note: The Order Amending the Steel Derivative Goods Surtax Remission Order, No. 1 (SOR/2026-227) replaces the previous schedule in its entirety with new Schedules 1, 2, and 3.
References
Steel Derivative Goods Surtax Remission Order, No. 1: SOR/2026-227
Customs Notice 26-07: Steel Derivative Goods Surtax Remission Order
If you believe you may qualify for relief, questions or concerns can be directed to our Canadian Regulatory team.