Steel Derivative Goods Surtax Remission Order

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Steel Derivative Goods Surtax Remission Order under section 115 of the Customs Tariff.^note^note

1Remission — public health, public safety and national security#

Subject to section 5, 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.

2Remission — health care#

Subject to section 5, 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.

3Remission — goods referred to in schedule#

Subject to section 5, 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.

4Remission — wind towers#

Subject to section 5, 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.

5Conditions#

Remission is granted on the following conditions:

(a)no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the goods; and

(b)the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.

^note

6Coming into force#

This Order comes into force on the day on which it is registered.

(Section 3)

| Column 1 | Column 2Item | Tariff Classification Number | Goods1 | 3925.20.00 | Doors, windows and their frames and thresholds for doors2 | 7308.10.00 | Bridge sections, corrugated, of grade 60 and 70, high strength low alloy, formable (HSLAS-F), of specification ASTM A1018, with a thickness of 9.5 mm, 11.1 mm or 12.7 mm3 | 7308.30.00.28 | Motor-operated (gear head) rolling industrial galvanized steel service door, of specification ASTM 653, with coating of galvanized zinc or zinc-iron alloy (galvannealed) by hot-dip process, with slat and hood finish4 | 7308.90.00 | (a)Adapters for crossing gates, of steel, safety sensitive, with an assembled length of 32 inches, with an assembled width of 12 inches, with an assembled height of 7 inches;(b)Glare screen systems, of 25-gauge steel sheet of grades AISI 1008 or 1010, hot-dip galvanized to ASTM A653 with a G90 coating and powder-coated, supplied with 0.75 inch attachment hardware, concrete expansion anchors, and splice plates of 4140/42 steel with a thickness of 0.375 inch, with all hardware galvanized5 | 7308.90.00.95 | Grills, air diffusers or ducts of iron or steel6 | 7308.90.00.99 | (a)Turnbuckle stud assemblies for cable-barrier systems, of steel, including threaded stud and nut, with a diameter of 1 inch, with a length of 7.87 inches, galvanized;(b)Cable spacers for cable-barrier systems, of steel, with a length of 0.15 m, galvanized;(c)Sleeve covers for cable-restraint system posts, of steel, with a width of 0.15 m, with a length of 0.2 m, hot-dip galvanized;(d)Dust covers for cable-restraint system posts, of steel, with a diameter of 180 mm, with a depth of 50 mm, galvanized;(e)Cable-barrier posts, of carbon steel, with a nominal height of 5.7 feet, with a length of 1.52 m, 10-gauge, galvanized;(f)Short posts for cable-barrier systems, of carbon steel with a length of 1.2 m, galvanized;(g)Post straps for cable-barrier systems, of steel, with a thickness of 6 mm, galvanized;(h)Post caps for cable-barrier systems, of steel, stamped, with a nominal height of 7.7 feet, with a width of 0.15 m, with a length of 0.15 m, hot-dip galvanized;(i)Washers, of carbon steel, with an inner diameter of 0.31 inch, with a zinc coating;(j)Washers, of hardened steel, of specification ASTM F436, with a diameter of 0.75 inch;(k)Hex nuts, of steel, of specification ASTM A194 2H, with a diameter of 0.75 inch;(l)Hex bolts, of steel, of specification ASTM A307, with a diameter of 0.31 inch, with a length of 1.75 inches;(m)Structural hex bolts, of steel, of a standard ASTM A325, with a diameter of 0.75 inch, with a length of 4.50 inches;(n)Post straps, of steel, with a thickness of 6 mm, with a length of 0.2 m, galvanized;(o)Hook bolts, of steel, with threaded section and formed hook end, with a diameter of 0.31 inch, with a length of 1.75 inches, for use with cable-barrier post assemblies;(p)Guardrail offset blocks or king blocks, of high-density polyethylene (HDPE), with a thickness of 4 inches, with a height of 7.5 inches, with a length of 14 inches;(q)Cable lock bolts, of steel, with a locking head for cable retention, with a diameter of 0.31 inch, for use in cable-barrier assemblies;(r)Lower posts for cable restraint system, of galvanized steel, with a length of 84 inches, for use in roadside barrier systems;(s)Post caps, of steel, stamped, galvanized, with a width of 150 mm, with a length of 150 mm;(t)Washers, of hardened steel, of specification ASTM F436, with a diameter of 1 inch;(u)Retroflective panels, of steel, with a width of 5 inches, with a length of 24 inches, galvanized or coated;(v)Cable stud assemblies, of steel, with a diameter of 25 mm, machined threads;(w)Terminal posts, of steel, for Test Level (TL-4) barrier systems, with a length of 71.62 inches, galvanized;(x)Driven sleeves, of steel, with a wall thickness of 0.19 inch and with a length of 30.75 inches, galvanized finish;(y)Base angles for cable anchor, of steel, with a thickness of 12 mm, with a width of 150 mm, with a length of 150 mm, galvanized finish;(z)Cable-restraint post brackets, of steel, with a thickness of 6 mm;(z.1)Line posts for a cable-control terminal of steel, galvanized;(z.2)Cable-restraint posts, of steel, galvanized, with a length of 0.61 m, supplied as an upper release-post assembly;(z.3)End terminals for roadside guardrail systems, of steel, meeting MASH Test Level 3 performance criteria, consisting of posts, release hardware and anchorage components;(z.4)Hex nuts, of carbon steel, of a standard ASTM A563, with a diameter of 0.31 inch;(z.5)Hex nuts, of steel, of a standard ASTM A194 2H, with a diameter of 1 inch;(z.6)Insulated metal panels, consisting of two profiled steel facings bonded to a rigid polyisocyanurate foam core, with a width of 40 inches, with a thickness of 3 inches or 4.5 inches, of a length of at least 96 inches but not exceeding 374 inches, with a polyvinylidene fluoride (PVDF) coating on the exterior facing and a polyester coating on the interior facing;(z.7)Insulated structural panels, consisting of a mineral-wool core bonded to steel facings of 22-gauge, 24-gauge or 26-gauge thickness, with a width of 42 inches or 43 inches, of a length of at least 8 feet but not exceeding 48 feet, with a thickness of 3 inches or of at least 4 inches but not exceeding 8 inches7 | 7312.10.00 | Wire hanging system and gripping mechanisms designed to work together to support HVAC ductwork installations with wire containing a red filament woven in, meeting SMACNA standards, seismic tested conforming to ICC Code guidelines AC2848 | 7312.10.00.22 | Custom profiled steel wire used to manufacture automotive wheel balancing weights (designed to adhere to the inside of the wheel using double-sided foam tape), made of low-carbon steel grade 1006, with dimensions of 0.120 × 0.598 x 0.690 inches, supplied in coil form9 | 7312.10.00.22 | Custom profiled steel wire used to manufacture automotive wheel balancing weights (designed to adhere to the inside of the wheel using double-sided foam tape), made of low-carbon steel grade 1006, with dimensions of 0.120 × 0.498 × 0.787 inches, supplied in coil form10 | 7314.20.00 | Modular welded wire mesh security walls of steel, with steel tube posts and hinged doors, powder-coated finish11 | 7317.00.00 | Nails of iron or steel, certified for steel and metal manufacturing construction, of a diameter of at least 4 mm but not exceeding 1 inch, coated or uncoated12 | 7318.11.00 | Railroad track bolts, of heat-treated carbon steel, with matching untreated carbon steel nuts, with a diameter of 1 inch or 1.125 inch13 | 7318.15.00 | (a)Welded metal fasteners, “Weld Studs”, cold forged or hot forged, threaded or unthreaded, headed or unheaded, tapped, with or without a collar, flanged and un-flanged, with diameter of at least 2 mm but not exceeding 32 mm;(b)Insulation fasteners and weld pins for HVAC ductwork and insulation installation14 | 7318.15.00.42 | (a)Armour bolts, of carbon or alloy steel, forged, hardened and tempered, with oval heads, oval collars (anti- rotation), UNC-2A threads, with a nominal diameter of at least 1.5 inches but not exceeding 2 inches, with a length under head of at least 7 inches but not exceeding 45 inches;(b)Threaded hex bolts, of stainless steel, of grade 316L, of a nominal diameter of 0.375 inches or 0.5 inch, of a length of 3.25 inch, 3.5 inches or 5.5 inches, with thread pitches of 13 or 16 threads per inch15 | 7318.15.00.45 | (a)Double-ended stud, of standard M8, with thread pitch of 1.25 mm and length of 37 mm, with external 6-lobe drive and 17.5 mm header point, with acid treatment and zinc or nickel coating;(b)Double ended stud, of standard M8, with a thread pitch of 1.25 mm and length of 25 mm, pan head serrated neck, of grade 10.9, zinc coating;(c)Double ended stud, of standard M6, with a thread pitch of 1 mm, of grade 10.9, with zinc coating;(d)Projection weld stud of standard M8, with a length of 30 mm, with zinc coating;(e)Round-interior studs, of standard M6, with a diameter of 18.75 mm, with a rod diameter of 0.305 inch, plain coating;(f)Studs, of M6 standards, with a 23.75 mm head diameter, with a 1.5 mm thread pitch, with a 25 mm length, with a rod diameter of 0.345 inch(g)Studs, of M6 standard, of 18.97 mm head diameter of the stud, with a thread pitch of 1 mm, with a length of 21 mm, with a rod diameter of 0.305 inch;(h)Studs, of M6 standard, with 18.97 mm head diameter, with a 1 mm thread pitch, with a length of 20 mm length, with a rod diameter of 0.305 inch16 | 7318.15.00.49 | (a)Bolts, flange head, self-tapping, of standard M10, with a thread pitch of 1.5 mm and a length of 30 mm, meeting GM6202M, with a thread-forming surface treatment;(b)Socket bolts, of standard M12, with a thread pitch of 1.75 mm and a length of 120 mm, of grade 8.8, with a corrosion-protective surface treatment, meeting automotive specifications;(c)Clinch pins, of steel grades SAE 10B21 or 10B22, of 6 mm diameter and 12.5 mm length, with zinc-plated coating for corrosion protection;(d)Bolts, hex flange, of standard M12, with a thread pitch of 1.75 mm and a length of 80 mm, of property class 10, with a corrosion-protective aluminum-organic surface coating;(e)Bolts, hex flange, of standard M12, with a length of 120 mm, of property class 10, with a corrosion-protective aluminum-organic surface coating17 | 7318.16.00.90 | (a)Hex nuts, of projection weld type, of standard M12, with a thread pitch of 1.25 mm, of grade 8 steel, with a bare surface and rust-inhibitor treatment;(b)Weld studs, of standard M6, with a thread pitch of 1 mm, with a length of 16 mm, of specification GMW25M (8.8) with a maximum carbon content of 0.26% and plain coating;(c)Studs, projection-weld, of standard M6, with a thread pitch of 1 mm, with a length of 25 mm, of specifications GMW25M;(d)Studs, projection weld type, of standard M6, of 1 mm thread pitch and 20 mm length, of property class 8.8;(e)Weld hex nuts, of standard M8, of 1.25 mm thread pitch, with head diameter of 22.5 mm, of 0.59 inch wire rod;(f)Threaded anchor nuts, of iron or steel, with a nominal diameter of 35 mm or 46 mm18 | 7318.19.00.00 | Threadbars, of steel, of grade 150, of specification ASTM A722, with a nominal diameter of 1.375 inches or 1.75 inches, with a length of 16.8 feet, 17 feet, 20.62 feet or 22.5 feet19 | 7318.21.00 | Washers or retaining washers used in conjunction with “weld studs” or “weld pins” , with inside diameters of at least 1.6 mm but not exceeding 6 mm20 | 7318.22.00.00 | Non-threaded washers, of stainless steel, of grade 316L, of nominal size 0.375 inches or 0.5 inches21 | 7326.11.00 | (a)Semi-autogenous grinding balls for mills, of steel containing 0.6% carbon, forged or stamped, with a diameter of 5 inches;(b)Forged or stamped steel grinding balls for mills, heat-treated, with a diameter of 3.5 inches22 | 7326.90.90 | (a)Steel hose clamps, single-band type, of grade 51CrV4, of specification SAE J404 6150M, of a thickness of at least 0.98 mm but not exceeding 1.08 mm, with a width of 15 mm, of a nominal size of 16 mm or 17 mm, of a closed diameter of 14.9 mm or 15.6 mm, of a full-open diameter of 17.5 mm or 18.5 mm, of a clamping force of 145 mm or 195 mm, with a chrome-free zinc-based epoxy coating;(b)Steel hose clamps with plastic removal clips, double-band type, of grade 51CrV4, of specification SAE J404 6150M for the band and of grade PA55 Type 6.6 , of a thickness of at least 0.98 mm but not exceeding 1.08 mm, with a width of 10 mm or 15 mm, of a nominal size of 16 mm or 17 mm, with a chrome-free zinc-based epoxy coating;(c)Steel spools, cold-rolled, of grade CQ1008 or CQ1010, fabricated with an eight-rib design, with flange diameters of 8 inches and 10 inches, with a drum diameter of 4.5 inches, with a traverse length of 6 inches, with an arbor size of 1.25 inches, painted;(d)Steel spools, cold-rolled, of grade CQ1008 or CQ1010, fabricated with an eight-rib design, with flange diameters of 8 inches and 10 inches, with a drum diameter of 4.5 inches, with a traverse length of 6 inches, with an arbor size of 1.25 inches, painted;(e)Breakaway couplings, machined from round ETD 4142 alloy steel bar stock, hot-wrought to a specification ASTM A29/A29M-20, galvanized after machining to ASTM A153 and packaged with hardware galvanized to ASTM A653(f)Breakaway couplings, of alloy steel, hot-wrought, of grade ETD 4142, galvanized to ASTM A513, with hardware;(g)Female anchoring systems for concrete, comprising a pinch-welded assembly of a stainless steel washer of grade 304, a steel coil of grade 1080 with a diameter of 0.4375 inch, a stainless steel internally threaded ferrule of grade 304 with a 0.625 inch diameter and 11 threads per inch, and a carbon steel rod of grade 1045 with a diameter of 0.4375 inch;(h)Steel hinge assemblies, with hinge plates of grade 4140/42, galvanized to ASTM A153, and supplied with galvanized attachment hardware23 | 7326.90.90.90 | (a)Welded metal fasteners, “weld studs”, of mild or stainless steel; cold forged, hot forged, threaded or unthreaded, headed or un-headed, tapped, with or without a collar, flanged or un-flanged diameters of at least 2 mm but not exceeding 32 mm;(b)Step assemblies, of steel, with standard drive operation and power switch kit, with a step extension of 25.5 inches, with a load capacity of 300 pounds;(c)Stainless-steel cylindrical shell, of 10-gauge SA240-304 stainless-steel plate, with an outer diameter of 38 inches, with a length of 82 inches, with an 2B interior finish and a 180-grit exterior finish, welded on two sides, wrapped in polyvinyl chloride on two sides;(d)Steel anchor heads for post-tensioning, of specification EN ISO 683-1 or EN ISO 683-2, for strand sizes 19-0.6, 27-0.6 and 31-0.6, for intermediate grouting, comprising galvanized multi-port anchors with two 0.75-inch National Pipe Taper (NPT) ports and associated anchoring and grouting components;(e)Grout caps for use with strand sizes 19-0.6, 27-0.6, 31-0.6, 1.375 inches and 1.75 inches, of specification EN 10130, including stainless steel pipe fittings and ball valves;(f)Three-piece wedges of iron or steel, of specification EN 10277, with a nominal diameter of 0.62 inch;(g)Couplings, of type ASTM C1277 or CSA B602, with a neoprene sleeve and stainless steel shield and clamps, of a diameter of at least 1.5 inches but not exceeding 15 inches24 | 8302.41.90.20 | Window hardware25 | 8302.41.90.39 | Door hardware, other than for garage doors26 | 8302.41.90.41 | Poles, rods or track27 | 8302.41.90.49 | Drapery accessories28 | 8302.41.90.90 | Mountings, fittings and similar articles, suitable for buildings other than window hardware, door hardware or drapery accessories29 | 9401.71.10.10 | Upholstered chairs, other than those with steel frames30 | 9401.71.10.90 | Upholstered seats, other than chairs with metal frames for domestic purposes31 | 9401.71.90 | Upholstered seats, not for domestic use, with metal frames other than steel32 | 9401.79.10 | Seats for domestic purposes33 | 9401.79.90 | Seats with metal frames, non-upholstered, not for domestic purposes34 | 9403.10.00.91 | Desks35 | 9403.10.00.92 | Tables, excluding tracing tables36 | 9403.10.00.99 | Metal furniture of a kind used in offices, other than filing cabinets, desks or tables37 | 9403.99.00 | Furniture parts38 | 9405.99.00 | Luminaries and lighting fitting parts39 | 9406.90.11 | Silos for storing ensilage: Unassembled or incomplete, of glass fibre reinforced plastics, for use in the manufacture of silos40 | 9406.90.19 | Silos for storing ensilage, excluding those of steel41 | 9406.90.20 | Air-supported buildings42 | 9406.90.90.10 | Prefabricated buildings, of aluminum43 | 9406.90.90.90 | Prefabricated buildings, excluding those of steel or with a steel frame

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