China surtax remission expanded for steel and aluminum

Summary#

This is the Order Amending the China Surtax Remission Order (2024). It expands and clarifies which Chinese-made steel, aluminum and some vehicle imports can be spared the surtaxes for a limited time, and it takes effect on the day it was registered (March 23, 2025).

What it does#

• Changes the eligibility rules in the China Surtax Remission Order (2024) so some product-specific remissions apply only for goods imported between October 22, 2024 and December 31, 2025.
• Excludes goods that are the subject of an order or finding under the Special Import Measures Act (SIMA) from product-wide remissions in Schedule 1.
• Updates or corrects descriptions of several items in Schedule 1 (for example, the description of stainless steel rebar and certain pre-painted aluminum coils).
• Adds two new product entries for aluminum coils (alloy 5005) with different thickness ranges to Schedule 1.
• Adds a number of company-specific remissions to Schedule 2 by listing business numbers, tariff codes, product descriptions and time periods for which surtaxes may be remitted. These include items such as specific aluminum and steel parts, wires, and one hybrid vehicle listing.
• Limits remission for a hybrid vehicle line to a maximum of 554 vehicles imported on or after October 1, 2024 (and corrects the related business number).
• Extends or sets specific remission periods for several other listed products (many running until December 31, 2025, while some end earlier or later as listed).
• Confirms that importers can seek refunds for surtaxes already paid for qualifying imports and that the Canada Border Services Agency (CBSA) will manage claims and refunds.

Who's affected#

• Importers and manufacturers in Canada who use Chinese-made steel and aluminum inputs that are now listed for temporary remission.
• Specific Canadian companies (identified in the Order by business numbers) that applied for company-specific relief because of contracts or exceptional circumstances.
• Importers of certain Chinese-made hybrid and electric vehicles covered by the remissions.
• The Canada Border Services Agency (CBSA), which will process remission claims and refunds.
• Canadian users and downstream industries that rely on the listed inputs (for example, firms making products that use those specific aluminum coils, wires or tubes).
• It is unclear from the Order whether any additional, unnamed businesses beyond those listed will qualify; remission is limited to the items and business numbers in the Schedules.

Why it matters#

• These changes temporarily reduce or remove the extra surtaxes that the federal government imposed on many Chinese-made steel, aluminum and some vehicles. The surtaxes were originally 25% for steel and aluminum and 100% for Chinese-made electric vehicles, and remission lets some businesses avoid those added costs in specific situations.
• The goal is to give Canadian companies time to honour pre-existing contracts or to find new suppliers without facing large sudden cost increases. That can help keep production lines running and avoid project delays or higher prices for consumers.
• The relief is narrow and time-limited. It targets goods judged to be in short supply or covered by contracts that pre-date August 26, 2024, or that raise exceptional economic concerns. Goods found to have a domestic producer through a SIMA finding are excluded from product-wide remission.
• If you import any of the listed items, you may be able to claim remission on future imports or request a refund for surtaxes already paid; the CBSA aims for a 90-day processing standard for refunds, though actual times may vary.