Finance Canada has announced a remission for the Steel Derivative Goods Surtax Order. You can find the list of eligible products via the official Order in Council here.
Below are the key points regarding this remission:
- Remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported for use by any of the following entities for the purpose of health care, public health, public safety, national defence or national security:
(a) a government health research organization or clinical health research organization;
(b) an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;
(c) the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;
(d) an organization that provides ambulance or other emergency response services;
(e) a firefighting service;
(f) a law enforcement agency;
(g) a federal or provincial correctional service;
(h) the Department of National Defence;
(i) the Canadian Forces; or
(j) the Canadian Security Intelligence Service
- Remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported
(a) for use in the provision of medically necessary health care services, including services provided at
(i) a hospital,
(ii) a health care or dental clinic,
(iii) a medical, dental or diagnostic laboratory, or
(iv) a long-term care facility; or
(b) for use, for the purpose of health care or public health, by:
(i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or
(ii) a federal, provincial, local or Indigenous health authority
- Remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of the goods referred to in column 2 of the schedule that are classified under a tariff classification number set out in column 1.
- Remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00 and that:
(a) are imported for installation on an offshore energy project; or
(b) are the subject of a purchase order, signed before December 26, 2025 by the proponent of an energy project in Canada, that specifies their price and quantity.
- Remission can only be applied to shipments released from customs on February 24th or later.
While this remission took effect on February 24th, Finance Canada and the CBSA have not yet released instructions on how to apply it. Consequently, declarations must continue to account for entries with the applicable surtax for the time being.
Please maintain a record of all shipments where the surtax was paid but the remission should apply. Once the government provides application guidelines, you can send your list of transactions for correction/adjustment to BCB Canada.