This notice provides information on the application of the Steel Derivative Goods Surtax Order, specifically regarding surtax provisions effective December 26, 2025, on certain steel derivative goods imported into Canada.
Effective December 26, 2025, certain steel derivative goods imported into Canada are subject to a surtax in the amount of 25% of the value for duty in accordance with the Steel Derivative Goods Surtax Order.
Canada maintains a non-stackable policy for its surtaxes on steel. Only one of these measures can apply to a particular good, following this order of precedence:
- Surtax on steel imports over the established tariff rate quotas for non-CUSMA countries
- Either: a) surtax on U.S. steel products; b) surtax on Chinese steel products; or c) surtax on non-U.S. imports that contain steel melted and poured in China
- Surtax on steel derivative products from all countries
The surtax will not apply to steel derivative goods that are in transit to Canada on the date on which the surtax comes into force. This includes goods that were in transit before the surtax comes into force. For the purpose of this Customs Notice, ‘in transit to Canada’ refers to goods bound for but not yet arrived in Canada, and under the control of a carrier. Importers must have proof in their possession that such goods were in transit to Canada in order to demonstrate that the surtax is not applicable.
This Notice is available in its entirety on the CBSA website.