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 Remission Order(s) allows the relief of surtaxes paid or payable, on imported goods to Canada pursuant to the applicable Order.
Relief is case sensitive and the imported goods must be the conditions set out in the Order.
In respect of commercial goods, to obtain relief of surtax at time of import, the relevant special authorization code must be indicated on the CAD customs document.
If imported goods qualify for remission under the Remission Order, but remission was not claimed on the CAD, a correction or adjustment may be submitted via the CARM client Portal.
Customs Notice 26-07: Steel Derivative Goods Surtax Remission Order
Steel Derivative Goods Surtax Remission Order: SOR/2026-34
Customs Notice 26-02: Administration of Surtax on Imports of Certain Steel Goods Remission Order (TRQ)
Surtax on Imports of Certain Steel Goods Remission Order, 2025: SOR/2025-287 (TRQ)
Order Amending the Surtax on Imports of Certain Steel Goods Remission Order, 2025 (TRQ)
Customs Notice 25-19: United States Surtax Remission Order (2025)
United States Surtax Remission Order (2025) (SOR/2025-122)
Customs Notice 25-17 : United States Surtax Remission Order (Motor Vehicles 2025)
United States Surtax Remission Order (2025) (SOR/2025-122)
Customs Notice 25-05: China Surtax Remission Order
China Surtax Remission Order (2024) (SOR/2025-12)
Questions/concerns can be directed to our Canadian regulatory team.