United States Surtax Order (Steel and Aluminum 2025)

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 United States Surtax Order (Steel and Aluminum 2025) under subsection 53(2) and paragraph 79(a) of the Customs Tariff.^note^note^note

Surtax

1Goods#

(1)Subject to section 2, the following goods that originate in the United States are subject to a surtax:

(a)goods that are classified under any of the tariff items set out in Schedule 1, 1.1, 2 or 2.1;

(b)goods that are classified under any of the tariff items set out in Schedule 3 that are otherwise classifiable under a tariff item set out in Schedule 1 or 1.1; and

(c)goods that are classified under any of the tariff items set out in Schedule 4 that are otherwise classifiable under a tariff item set out in Schedule 2 or 2.1.

(1.1)The goods referred to in subsection (1) are subject to a surtax in the amount of the following percentages of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:

(a)in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1 or 2, 25%; and

(b)in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1.1 or 2.1, 50%.

(1.2)Despite subsection (1.1), if the goods are in transit to Canada on the day on which this subsection comes into force, they are subject to the surtax that was applicable to them before that day.

(2)For the purposes of subsection (1), goods originate in the United States if they are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.

^note

2Exceptions#

The following goods are not subject to the surtax:

(a)goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 3, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1 or 1.1;

(a.1)goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 4, even if the goods are otherwise classifiable under a tariff item set out in Schedule 2 or 2.1;

(b)goods that are in transit to Canada on the day on which this Order comes into force; and

(c)goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods

(i)are imported by a person who ordinarily resides on Campobello Island and who is returning after an absence from Canada of less than 24 hours,

(ii)are in the person’s possession or form part of their baggage, and

(iii)are for personal or household use.

^note

Coming into Force

3March 13, 2025#

This Order comes into force on March 13, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.

Schedule 1 · Goods Subject to 25% Surtax — Aluminum (Paragraphs 1(1)(a) and (b) and (1.1)(a) and 2(a))

7615.10.007615.20.00

Schedule 1.1 · Goods Subject to 50% Surtax — Aluminum (Paragraphs 1(1)(a) and (b) and (1.1)(b) and 2(a))

7601.10.007601.20.007604.10.007604.21.007604.29.007605.11.007605.19.007605.21.007605.29.007606.11.007606.12.007606.91.007606.92.007607.11.007607.19.007607.20.007608.10.007608.20.007609.00.007610.10.007610.90.107610.90.907614.10.007614.90.007616.10.007616.99.107616.99.90

Schedule 2 · Goods Subject to 25% Surtax — Steel (Paragraphs 1(1)(a) and (c) and (1.1)(a) and 2(a.1))

7320.10.007321.90.107321.90.217321.90.227321.90.237321.90.247321.90.297321.90.907322.19.007322.90.107322.90.207322.90.907323.10.007323.93.107323.93.907323.94.007323.99.007324.10.007324.29.107324.29.907324.90.00

Schedule 2.1 · Goods Subject to 50% Surtax — Steel (Paragraphs 1(1)(a) and (c) and (1.1)(b) and 2(a.1))

7206.10.007206.90.007207.11.007207.12.007207.19.007207.20.007208.10.007208.25.007208.26.007208.27.007208.36.007208.37.007208.38.007208.39.007208.40.007208.51.007208.52.007208.53.007208.54.007208.90.007209.15.007209.16.007209.17.007209.18.007209.25.007209.26.007209.27.007209.28.007209.90.007210.11.007210.12.007210.20.007210.30.007210.41.007210.49.007210.50.007210.61.007210.69.007210.70.007210.90.007211.13.007211.14.007211.19.007211.23.007211.29.007211.90.007212.10.007212.20.007212.30.007212.40.007212.50.007212.60.007213.10.007213.20.007213.91.007213.99.007214.10.007214.20.007214.30.007214.91.007214.99.007215.10.007215.50.007215.90.007216.10.007216.21.007216.22.007216.31.007216.32.007216.33.007216.40.007216.50.007216.99.007217.10.007217.20.007217.30.007217.90.007218.10.007218.91.007218.99.007219.11.007219.12.007219.13.007219.14.007219.21.007219.22.007219.23.007219.24.007219.31.007219.32.007219.33.007219.34.007219.35.007219.90.007220.11.007220.12.007220.20.007220.90.007221.00.007222.11.007222.19.007222.20.007222.30.007222.40.007223.00.007224.10.007224.90.007225.11.007225.19.007225.30.007225.40.007225.50.007225.91.007225.92.007225.99.007226.11.007226.19.007226.20.007226.91.007226.92.007226.99.007227.10.007227.20.007227.90.007228.10.007228.20.007228.30.007228.40.007228.50.007228.60.007228.70.007228.80.007229.20.007229.90.007301.10.007301.20.007302.10.007302.30.107302.30.907302.40.007302.90.007304.11.007304.19.007304.22.007304.23.007304.24.007304.29.007304.31.007304.39.007304.41.007304.49.007304.51.007304.59.007304.90.007305.11.007305.12.007305.19.007305.20.007305.31.007305.39.007305.90.007306.11.007306.19.007306.21.007306.29.007306.30.007306.40.007306.50.007306.61.007306.69.007306.90.007307.21.007307.22.007307.23.007307.29.107307.29.207307.29.917307.29.997307.91.007307.92.007307.93.007307.99.007308.10.007308.20.007308.30.007308.40.007308.90.007309.00.007310.10.007310.21.007310.29.007311.00.007312.10.007312.90.007313.00.007314.12.007314.14.007314.19.007314.20.007314.31.007314.39.007314.41.007314.42.007314.49.007314.50.007315.11.007315.12.007315.19.007315.20.007315.81.007315.82.007315.89.007315.90.007316.00.107316.00.207317.00.007318.11.007318.12.007318.13.007318.14.007318.15.007318.16.007318.19.007318.21.007318.22.007318.23.007318.24.007318.29.007319.40.107319.40.907319.90.107319.90.907320.20.007320.90.007325.91.007325.99.107325.99.917325.99.997326.11.007326.19.107326.19.907326.20.007326.90.107326.90.90

Schedule 3 · Goods Subject to Surtax — Chapters 98 and 99 (Paragraphs 1(1)(b) and 2(a))

9804.30.009825.10.009825.20.009825.30.009826.10.009826.20.009826.30.009826.40.009897.00.009898.00.009899.00.009971.00.009989.00.00

Schedule 4 · Tariff Items — Chapters 98 and 99 (Paragraphs 1(1)(c) and 2(a.1))

9804.30.009825.10.009825.20.009825.30.009826.10.009826.20.009826.30.009826.40.009897.00.009898.00.009899.00.009901.00.009903.00.009904.00.009905.00.009906.00.009907.00.009908.00.009909.00.009910.00.009913.00.009914.00.009917.00.009918.00.009919.00.009920.00.009926.00.009927.00.009932.00.009934.00.009936.00.009937.00.009938.00.009939.00.009945.00.009947.00.009948.00.009949.00.009950.00.009952.00.009953.00.009958.00.009959.00.009960.00.009961.00.009962.00.009963.00.009964.00.009965.00.009967.00.009968.00.009969.00.009970.00.009971.00.009972.00.009973.00.009974.00.009975.00.009976.00.009977.00.009978.00.009979.00.009982.00.009984.00.009985.00.009986.00.009987.00.009988.00.009989.00.009990.00.009991.00.009992.00.009994.00.009995.00.009996.00.00

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