Expanded surtax relief for U.S. imports
Order Amending the United States Surtax Remission Order (2025): SOR/2026-154
This order amends the United States Surtax Remission Order (2025) to add hundreds of specific tariff lines (including a new Schedule 6 for steel mill products), expand company- and time-limited remissions, and extend import deadlines for many remitted goods. It came into force on 2026-06-22; affected importers can claim remission or refunds via the Canada Border Services Agency under normal customs procedures.
Summary
Summary#
This order changes the United States Surtax Remission Order (2025) to add many specific tariff items to lists that can get relief from surtaxes. It adds a new Schedule 6, expands other schedules and changes the time rules for some remissions. The order came into force on June 22, 2026.
What it does#
- Adds large sets of specific tariff lines to the remission lists:
- 293 items added to Schedule 2 (goods found to be in short supply).
- 4 items added to Schedule 3 (time-limited relief for certain U.S. imports).
- 235 items added across Schedules 4 and 4.1 (company-specific relief for exceptional circumstances or contracts).
- 179 items added to the new Schedule 6 (steel mill products determined not to be made in Canada).
- Changes the timing rules for when remitted goods must be imported:
- Some remitted goods now must be imported before July 1, 2027.
- For one category, imports must be on or after February 1, 2026 and before July 1, 2027.
- The order also says there is no time limit for goods listed in certain parts (section 4.3 or Schedules 1, 2, 5 or 6).
- Clarifies administration:
- The Canada Border Services Agency (CBSA) handles remission claims and refunds under the usual customs procedures.
Who's affected#
- Businesses that import the listed tariff lines from the United States.
- Canadian manufacturers that rely on those imports as inputs (examples: steel and aluminum users, parts makers).
- Companies with pre-existing contracts that force them to buy U.S. inputs.
- The automotive and aerospace sectors, which were specifically mentioned as relying on U.S. supply chains and eligible for extended relief.
- Public health, public safety and national security purchasers when those goods are included in the remissions.
- The Canada Border Services Agency (CBSA), which will process claims and refunds.
If it’s unclear whether a particular product or shipment is covered, importers will need to check the detailed tariff lines in the amended schedules or ask CBSA.
Why it matters#
- It lowers or removes the extra surtax cost for many specific imported items. That can stop immediate price or cost shocks for businesses that cannot quickly switch suppliers.
- It helps companies meet existing contracts and keeps supply chains running for sectors where alternative sources are limited.
- Adding steel mill items not made in Canada (the new Schedule 6) prevents downstream users from being unfairly hit by surtaxes on inputs that can’t be sourced domestically.
- The practical result is time-limited or targeted relief from surtaxes that were part of Canada’s trade response to U.S. measures (which included 25% tariffs and Canadian counter-surtaxes on about $30 billion and $29.8 billion in U.S. goods).
- For importers who already paid surtaxes, the CBSA can process refunds when the goods clearly qualify under the new lists.
Key topics
Source: Canada Gazette