Surtax remission expanded for steel and aluminum
Order Amending the United States Surtax Remission Order (2025): SOR/2026-154
This order adds many specific tariff items to lists eligible for remission of surtaxes on U.S. imports, including a new Schedule 6 for steel mill products not produced in Canada. It also extends several remission time windows (many now require importation before 2027-07-01) and allows importers to claim remission or refunds through the Canada Border Services Agency.
- Published
- July 1, 2026
- Department
- Unavailable
- Section
- Order Amending the United States Surtax Remission Order (2025)
- Comment deadline
- Unavailable
- Effective date
- June 22, 2026
- Publication part
- Part II
Summary
Summary#
The Order Amending the United States Surtax Remission Order (2025) is a government order (published July 1, 2026) that adds many specific imported goods to lists that can get relief from surtaxes Canada put on certain U.S. imports. It mainly expands which steel, aluminum and other inputs can have the surtaxes remitted and extends the time windows for claiming that relief.
What it does#
- Adds large numbers of tariff items 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 to Schedules 4 and 4.1 (company-specific relief for exceptional circumstances or contracts).
- 179 items added to new Schedule 6 (steel mill products judged not to be made in Canada).
- Grants remission (refund or waiver) of surtaxes paid under the U.S. steel and aluminum surtax rules for goods listed in those schedules. The order explicitly covers goods classified under Schedule 6 for surtax remission.
- Changes timing rules:
- Several remission windows are moved so goods must be imported before July 1, 2027.
- Some goods (those listed in section 4.3 or in Schedules 1, 2, 5 or 6) are stated to have no time limit for importation.
- For one category, imports must be on or after February 1, 2026 and before July 1, 2027.
- Makes it possible for importers to seek refunds from the Canada Border Services Agency (CBSA) for surtaxes paid before the order if they can show they qualify.
Who's affected#
- Importers of steel and aluminum mill products, and manufacturers that use those inputs.
- Companies in heavy manufacturing sectors such as the automotive and aerospace industries that rely on specific U.S. parts or certified inputs.
- Food and beverage packagers, agricultural producers, and firms in public health, public safety and national-security supply chains who import covered inputs.
- Specific firms with existing contracts or exceptional circumstances (these are the primary beneficiaries of Schedules 4 and 4.1).
- The Canada Border Services Agency (CBSA) and the Department of Finance, which administer and process remission claims and refunds.
Why it matters#
- It reduces or removes the extra 25% surtax cost (and related surtaxes) for many U.S.-sourced inputs that Canadian businesses say are hard to replace quickly. That helps firms avoid sudden cost jumps and gives them time to change suppliers or complete contracts.
- It protects some Canadian-made goods from being hit by surtaxes if they are temporarily exported and later reimported (Schedule 6 and related changes).
- It keeps support for industries with tightly integrated, certification-driven supply chains (for example, auto and aerospace), so production and contracts are less disrupted.
- If you import affected goods, the order changes whether you pay the surtax at import or can instead claim remission or a refund — but you must follow customs documentation and CBSA procedures to get the relief.
Key topics
Source: Canada Gazette