Remission of China surtaxes on steel and aluminum

Summary#

The China Surtax Remission Order (2024) gives temporary relief from surtaxes that the federal government imposed on some Chinese-made steel, aluminum and electric-vehicle imports. The Order was registered and came into force on January 31, 2025 and mostly covers goods landed between October 22, 2024 and December 31, 2025 (with some exceptions).

What it does#

• Remits (refunds or cancels) surtaxes charged under the China Surtax Order (2024) for specific goods listed in Schedule 1 and Schedule 2 of the Order.
• Explains the original surtaxes that prompted the remission:
  • 100% surtax on Chinese-made electric vehicles (in force from October 1, 2024).
  • 25% surtax on Chinese-made steel and aluminum products (in force from October 22, 2024).
• Sets conditions for getting remission:
  • For goods in Schedule 1, remission applies if they were imported between October 22, 2024 and December 31, 2025.
  • For goods in Schedule 2, remission is limited to the specific Canadian importers listed by business number and only for the time periods shown in that schedule.
  • The same good cannot get remission if another Customs Tariff relief was already granted for it.
  • The goods cannot be exported to the United States in the same condition in which they were imported.
  • The importer must make a claim to the Minister of Public Safety and Emergency Preparedness within two years of importation.
• Lists the kinds of goods covered: many detailed types and sizes of steel and aluminum inputs (sheets, coils, bars, tubes, wire, etc.). Schedule 2 also includes a company-specific remission for certain non-plug-in hybrid vehicles, limited to a maximum of 554 vehicles.
• Administration: the Department of Finance reviewed applications and the Canada Border Services Agency (CBSA) will handle claims and refunds once the Order is in force.

Who's affected#

• Canadian businesses that imported or planned to import the specific Chinese-made steel and aluminum products named in Schedule 1 and Schedule 2. These are mainly manufacturers that use those metals as inputs.
• Specific Canadian companies named in Schedule 2 (identified by business number in the Order) that had contracts or exceptional circumstances preventing them from switching suppliers quickly.
• One company listed in Schedule 2 that is eligible for a limited remission for certain vehicles (up to 554 vehicles).
• Indirectly, consumers and downstream buyers could be affected if firms had to absorb surtaxes without remission (higher costs or delayed projects).
• If it’s unclear whether a particular shipment qualifies, importers will need to check the product descriptions in the schedules or contact the CBSA.

Why it matters#

• The Order gives temporary, targeted breathing room to Canadian manufacturers and projects that could not quickly replace Chinese suppliers for very specific steel, aluminum or vehicle inputs. That helps avoid sudden cost shocks and contract breaches while supply chains adjust.
• It is limited and conditional: it doesn’t remove the surtaxes generally, and relief is only for the listed goods, specified companies (in Schedule 2), and set time periods. Goods re-exported to the U.S. in the same condition are excluded.
• The claims process is handled through existing customs channels (CBSA), and the government says it will continue to consider other remission requests received after November 8, 2024.