Steel Goods and Aluminum Goods Surtax Order

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of Foreign Affairs, makes the annexed Steel Goods and Aluminum Goods Surtax Order under subsection 53(2) and paragraph 79(a) of the Customs Tariff.^note^note^note

Interpretation

1Definitions#

The following definitions apply in this Order.

aluminum goods means

(a)goods that are classified under a tariff item set out in Part 2 of the schedule; or

(b)goods that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions that are otherwise classifiable under a tariff item set out in Part 2 of the schedule. (marchandises en aluminium)

steel goods means

(a)goods that are classified under a tariff item set out in Part 1 of the schedule; or

(b)goods that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions that are otherwise classifiable under a tariff item set out in Part 1 of the schedule. (marchandises en acier)

2Steel melted and poured in China#

(1)For the purposes of this Order, goods contain steel melted and poured in China if the raw steel, or any portion of the raw steel, contained in the goods was first produced in a liquid state in a steel-making furnace and poured into its first solid state — which can take the form of a semi-finished or finished steel mill product — in China.

(2)For the purposes of this Order, goods contain aluminum smelted and cast in China if

(a)the largest volume — or, if any, second largest volume — of primary aluminum contained in the goods was produced in China; or

(b)the aluminum contained in the goods was most recently liquified and cast into a solid state — which can take the form of a semi-finished or finished aluminum product — in China.

Surtax

3Surtax — steel goods#

(1)Steel goods that contain steel melted and poured in China are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.

(2)Steel goods are deemed to contain steel melted and poured in China if the importer fails to provide, when requested by an officer, a certificate that demonstrates that the goods do not contain steel melted and poured in China.

^note

4Surtax — aluminum goods#

(1)Aluminum goods that contain aluminum smelted and cast in China are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.

(2)Aluminum goods are deemed to contain aluminum smelted and cast in China if the importer fails to provide, when requested by an officer, a certificate that demonstrates that

(a)the largest volume — and, if any, second largest volume — of primary aluminum contained in the goods was produced in a country other than China; and

(b)the aluminum contained in the goods was most recently liquified and cast into a solid state in a country other than China.

^note

5Exceptions#

Despite sections 3 and 4, the following steel goods and aluminum goods are not subject to the surtax:

(a)goods that are accounted for under subsection 32(1), (3) or (5) of the Customs Act in a single declaration and that have a cumulative value for duty of $5000 or less;

(b)goods that are subject to a surtax under the China Surtax Order (2024);

(c)goods that are casual goods, as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations;

(d)goods that are classified under a tariff item of Chapter 98 of the List of Tariff Provisions, even if the goods are otherwise classifiable under a tariff item set out in the schedule;

(e)goods that originate in the United States, as determined in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations; and

(f)goods that are in transit to Canada on the day on which this Order comes into force.

Amendments to This Order

6 #

[Amendments]

7 #

[Amendments]

Coming into Force

8Registration#

(1)Subject to subsection (2), this Order comes into force on July 31, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.

(2)Sections 6 and 7 come into force on September 22, 2025.

Tariff Items — Goods Subject to Surtax (Section 1 and paragraph 5(d))

Steel Goods7206.10.007206.90.007207.11.007207.12.007207.19.007207.20.007208.10.007208.25.007208.26.007208.27.007208.36.007208.37.007208.38.007208.39.007208.40.007208.51.007208.52.007208.53.007208.54.007208.90.007209.15.007209.16.007209.17.007209.18.007209.25.007209.26.007209.27.007209.28.007209.90.007210.11.007210.12.007210.20.007210.30.007210.41.007210.49.007210.50.007210.61.007210.69.007210.70.007210.90.007211.13.007211.14.007211.19.007211.23.007211.29.007211.90.007212.10.007212.20.007212.30.007212.40.007212.50.007212.60.007213.10.007213.20.007213.91.007213.99.007214.20.007214.30.007214.91.007214.99.007215.10.007215.50.007215.90.007216.10.007216.21.007216.22.007216.31.007216.32.007216.33.007216.40.007216.50.007216.99.007217.10.007217.20.007217.30.007217.90.007218.10.007218.91.007218.99.007219.11.007219.12.007219.13.007219.14.007219.21.007219.22.007219.23.007219.24.007219.31.007219.32.007219.33.007219.34.007219.35.007219.90.007220.12.007220.20.007220.90.007221.00.007222.11.007222.19.007222.20.007222.30.007222.40.007223.00.007224.10.007224.90.007225.11.007225.19.007225.30.007225.40.007225.50.007225.91.007225.92.007225.99.007226.11.007226.19.007226.20.007226.91.007226.92.007226.99.007227.10.007227.20.007227.90.007228.20.007228.30.007228.40.007228.50.007228.60.007228.70.007229.20.007229.90.007301.10.007302.10.007302.40.007302.90.007304.11.007304.19.007304.22.007304.23.007304.24.007304.29.007304.31.007304.39.007304.49.007304.51.007304.59.007304.90.007305.11.007305.12.007305.19.007305.20.007305.31.007305.39.007305.90.007306.11.007306.19.007306.21.007306.29.007306.30.007306.40.007306.50.007306.61.007306.69.007306.90.00Aluminum Goods7601.10.007601.20.007604.10.007604.21.007604.29.007605.11.007605.19.007605.21.007605.29.007606.11.007606.12.007606.91.007606.92.007607.11.007607.19.007607.20.007608.10.007608.20.007609.00.00

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.