Extension and Expansion of China Surtax Remissions

Summary#

This is the Order Amending the China Surtax Remission Order (2024), No. 2. It extends and expands temporary relief from surtaxes on certain steel and aluminum goods from China, and it came into force when registered on January 30, 2026 (published in the Canada Gazette on February 11, 2026). The amendment moves many remission deadlines to December 31, 2026 and adds several specific tariff items to the list of goods eligible for remission.

What it does#

• Extends the remission period in the China Surtax Remission Order (2024) for most Schedule 1 products and many Schedule 2 authorizations from December 31, 2025 to December 31, 2026.
• Changes the allowed import period in one provision to run from October 22, 2024 to December 31, 2026.
• Adds nine new Schedule 1 entries (examples below list the tariff code and a short plain-language description):
  • 7212.30.00.10 — zinc-plated or coated flat-rolled non‑alloy steel, width < 600 mm, Grade DX51D (thickness 0.14 mm).
  • 7223.00.00.90 — triangular-profile stainless steel wire from grades 304 / 304L / 316 / 316L (hardness 28–32 HRC, area > 0.787 mm², size 0.090 in × 0.105 in).
  • 7228.50.00.20 — tool steel flat bars (alloy A8 MOD or H13) and round bars (alloy D2 or A2) with specified thicknesses/diameters.
  • Changes to the description for unfinished seamless steel mother tubes to reflect specific outside diameters (≥ 184 mm and ≤ 610 mm), wall thickness (≥ 9 mm and ≤ 110 mm) and lengths (≥ 7.72 m and ≤ 15.24 m) and suitability for line-pipe production.
  • 7304.90.00.10 / 7304.90.00.20 — seamless non-alloy and alloy steel irregular or oval mother tubes, OD 20–150 mm, length 8–12 m.
  • 7306.30.00.41 — welded steel tubes drawn over mandrel (DOM), OD 4.95–14.35 in, wall 0.185–0.250 in, inner diameters 4.58–13.85 in.
  • 7606.12.00 and 7606.92.00 — aluminum sheets made from alloy AA3105 meeting ASTM B209, coated with polyester paint (rectangular and non-rectangular forms).
  • Changes to aluminum foil items to specify thickness (0.013–0.017 mm), widths and lengths for rolls and precut sheets.
• Updates to parts of Schedule 2 to clarify or replace descriptions and tariff items for certain large welded tubes and spiral-welded steel piles (with specific diameter and length ranges).
• Confirms that remission applies to surtaxes that were paid or are payable on imports meeting the updated descriptions and dates. For imports after the order’s entry into force, importers claim remission by using the applicable authorization code on customs forms. For earlier imports, importers may request refunds from the Canada Border Services Agency (CBSA).

Who's affected#

• Importers of the specific steel and aluminum goods listed in the amended Schedule 1 and the company-specific entries in Schedule 2 — including those who import from China and who had sought remission.
• Canadian manufacturers and downstream businesses that use these imported inputs in production.
• Companies with existing contracts that require continued use of Chinese-made inputs for a limited time.
• The Canada Border Services Agency (CBSA), which will process remission claims and any refunds.
• Small businesses that import eligible goods may notice administrative steps to claim remission, though the government says the paperwork uses existing customs forms.

If it’s unclear whether a particular product or importer is covered, the source says customs documentation and the CBSA process will determine entitlement.

Why it matters#

• The order gives Canadian businesses more time — generally until December 31, 2026 — to complete contracts or find alternative suppliers without paying the surtaxes that apply to many Chinese-made steel and aluminum goods.
• Without remission, the 100% surtax on some items (earlier applied to certain electric vehicles) and the 25% surtax on many Chinese steel and aluminum products would raise import costs for affected goods. The remission reduces that immediate cost pressure for the listed inputs.
• That can lower short-term cost increases for manufacturers that rely on these inputs, and can reduce the chance that extra costs are passed to consumers or to downstream producers while supply-chain adjustments are made.
• The changes mainly tweak technical descriptions and extend time-limited relief. This is a targeted, temporary measure — not a permanent change to trade policy.