The Government of Canada established tariff-rate quotas (TRQs), for the imports of certain steel mill products. A surtax of 50 per cent applies to imports that exceed the allocated TRQs to address the risk of trade diversion stemming from global excess capacity in steel supply and the restrictive trade measures taken by the United States (U.S.). Importers must be in possession of an import permit issued by Global Affairs Canada to avoid surtaxes being assessed.
The purpose of this Customs Notice is to provide information on how to make a claim under the Surtax on Imports of Certain Steel Goods Remission Order, 2025 (the Order), which is intended to minimize the unintended effects of the surtax on Canadian companies and entities by providing relief for the importation of certain steel goods.
To benefit from remission being offered, the goods being imported must meet the description of the goods as provided in column 2 of the schedule. Goods meeting the definitions provided in column 2 of the schedule are excluded from the requirement to obtain shipment specific import permits.
Customs documents should provide complete detailed descriptions and indicate the special authorization code being taken advantage of.
In respect of commercial goods, to obtain relief of surtax at time of import, the relevant special authorization code is to be entered on the Commercial Accounting Declaration.
Special authorization code 25-0976A is to be entered for goods that are considered in transit on or before August 1, 2025, and imported on or after August 1, 2025. .
Special authorization code 25-0976B is to be entered for goods of a class set out in column 1 of the schedule to the Order that meet the description set out in column 2.