United States Surtax Remission Order
SOR/2018-205
Registration 2018-10-11
United States Surtax Remission Order
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115Footnote a of the Customs TariffFootnote b, makes the annexed United States Surtax Remission Order.
Return to footnote aS.C. 2005, c. 38, par. 145(2)(j)
Return to footnote bS.C. 1997, c. 36
Remission
Steel and Aluminum
Marginal note:Remission
1 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) in respect of the goods listed in Schedule 1 or Schedule 2.
Marginal note:Conditions
(2) Remission referred to in subsection (1) is granted on the following conditions:
(a) in the case of a good listed in Schedule 1, it is imported into Canada on or after July 1, 2018;
(b) in the case of a good listed in Schedule 2, it is imported into Canada during the period beginning on July 1, 2018 and ending on December 31, 2018;
(c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
(d) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
Other Goods
Marginal note:Remission
2 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Other Goods) in respect of goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those that have been exported from Canada and subsequently re-imported into Canada.
Marginal note:Conditions
(2) Remission referred to in subsection (1) is granted on the following conditions:
(a) the good is imported into Canada on or after July 1, 2018;
(b) the good was purchased and sold under contract by the importer before May 31, 2018;
(c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
(d) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
Goods Temporarily Imported into Canada
Marginal note:Remission
3 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) and United States Surtax Order (Other Goods) in respect of goods temporarily imported into Canada for the purpose of repair, alteration or storage.
Marginal note:Conditions
(2) Remission referred to in subsection (1) is granted on the following conditions:
(a) the good is exported immediately after having been repaired, altered or removed from storage, whichever occurs last, but no later than 12 months after the date on which the imported good was released;
(b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
(c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
Marginal note:Definitions
(3) The following definitions apply in this section.
- alteration
alteration in relation to a good, does not include an operation or process that
(a) destroys the essential characteristics of the good;
(b) creates a new or commercially different good; and
(c) in the case of an unfinished good, is part of the production or assembly of the good into a finished good. (modification)
- repair
repair in relation to a good, means the restoration of a good or its components to good operating condition, including renovation, re-dyeing, cleaning and re-sterilizing, but does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. (réparation)
Coming into Force
Marginal note:Registration
4 This Order comes into force on the day on which it is registered.
SCHEDULE 1(Subsection 1(1) and paragraph 1(2)(a))
| Column 1 | Column 2 | |
|---|---|---|
| Item | Tariff Item | Description of Goods |
| 1 | 7207.20.00 | cold rolled annealed spring steel; of grade SAE 1095 |
| 2 | 7208.27.00 | of grade ASTM A1039 (500LA); and of thickness of 0.039 inches (± 0.99 mm) nominal |
| 3 | 7208.40.00 | of grade HPS 70 W |
| 4 | 7208.51.00 | for production of large diameter line pipe of grade X65 or X70 (API 5L) |
| 5 | 7208.51.00 | of grade HPS 70 W |
| 6 | 7208.52.00 | for production of large diameter line pipe of grade X65 or X70 (API 5L) |
| 7 | 7209.17.00 | of grade HSLA 60 |
| 8 | 7209.17.00 | of Martensitic grades |
| 9 | 7210.12.00 | batch annealed tin plate |
| 10 | 7210.30.00 | electro galvanized steel |
| 11 | 7210.49.00 | of grade TRIP TRC400Y/690T; and of thickness of 0.057 inches (± 1.45 mm) or more |
| 12 | 7210.49.00 | galvannealed; of grade ASTM A653/HSLA 050XK; of a width of 70 inches (1778 mm) |
| 13 | 7210.61.00 | with aluminized coating; of thickness not exceeding 2.8 mm; of a width not exceeding 863 mm; and meeting standard ASTM A929 or CSA G401 |
| 14 | 7210.69.00 | aluminized steel |
| 15 | 7210.69.00 | electro galvanized steel |
| 16 | 7210.69.00 | with aluminized coating; of thickness not exceeding 2.8 mm; of a width not exceeding 863 mm; and meeting standard ASTM A929 or CSA G401 |
| 17 | 7211.29.00 | of specification MS-264-060XK |
| 18 | 7211.29.00 | of grade C1010 SAEJ403; of tensile strength from 70,000 to 84,000 PSI inclusive; of elongation on 2 inches of 3%; and of yield strength of 65,000 PSI minimum |
| 19 | 7212.10.00 | batch annealed tin plate |
| 20 | 7212.20.00 | electro galvanized steel |
| 21 | 7212.50.00 | electro galvanized steel |
| 22 | 7212.50.00 | aluminized steel |
| 23 | 7214.91.00 | of a thickness of 0.25 inches (6.35 mm); and of a width of exceeding 8 inches (203.2 mm) |
| 24 | 7214.91.00 | of a thickness of 0.375 inches (± 9.53 mm); and of a width exceeding 10 inches (254 mm) |
| 25 | 7214.91.00 | of a thickness of 0.5 inches (12.7 mm); and of a width exceeding 10 inches (254 mm) |
| 26 | 7214.91.00 | of a thickness 0.625 inches (± 15.88 mm); and of a width exceeding 10 inches (254 mm) |
| 27 | 7214.99.00 | ductile cast iron bar of grade 65-45-12 |
| 28 | 7214.99.00 | of grade 4130; vacuum degassed; of hardness of minimum 197 HBW and maximum 237 HBW; of tensile strength of 95,000 psi minimum; of yield strength of 75,000 psi minimum; and of a diameter of up to 12 inches (304.8 mm) inclusive |
| 29 | 7214.99.00 | of grade 4140; vacuum degassed; of hardness of minimum of 205 HBW and maximum of 237 HBW; of tensile strength of 100,000 psi minimum; of yield strength of 80,000 psi minimum; and of a diameter of up to 12 inches (304.8 mm) inclusive |
| 30 | 7214.99.00 | of grade 4130; vacuum degassed; of hardness of minimum 237 HBW; of tensile strength of 115,000 psi minimum; of yield strength of 100,000 psi minimum; and of a diameter of up to 12 inches (304.8 mm) inclusive |
| 31 | 7214.99.00 | of grade 4140 or 4145; vacuum degassed; of hardness of minimum of 253 HBW; of tensile strength of 125,000 psi minimum; of yield strength of 110,000 psi minimum; and of a diameter of up to 12 inches (304.8 mm) inclusive |
| 32 | 7214.99.00 | of grade 4140; heat treated and stress relieved; of hardness of minimum 32 RC and maximum 34 RC; and of minimum yield strength of 120,000 psi |
| 33 | 7214.99.00 | of grade 4340; heat treated and stress relieved; of hardness of minimum 32 RC and maximum 34 RC; and of minimum yield strength of 140,000 psi |
| 34 | 7214.99.00 | annealed; of grade 4140; and of a diameter of less than 4 inches (101. 6 mm) or more than 7 inches (177.8 mm) |
| 35 | 7214.99.00 | of grade 8620; and of a diameter of more than 7 inches (177.8 mm) |
| 36 | 7214.99.00 | of proprietary grade SW85; and of a diameter exceeding 4.0625 inches (± 101.76 mm) |
| 37 | 7215.10.00 | of grade AISI 1018 (ASTM A108); and of a diameter of more than 7 inches (177.8 mm) |
| 38 | 7215.50.00 | nitrocarburized or oxidized; of minimum yield of 75,000 psi; and of maximum surface finish of 16 RMS |
| 39 | 7215.50.00 | of grade ASTM A108; and of a diameter of more than 4 inches (101.6 mm) |
| 40 | 7215.90.00 | chrome plated; and of yield strength of up to 120,000 psi minimum |
| 41 | 7215.90.00 | ductile cast iron bar of grade 65-45-12 |
| 42 | 7216.10.00 | standard I sections S 3 x 5.7; of specification ASTM A529 Grade 50 |
| 43 | 7221.00.00 | of grade 17-7, 201, 208Lsi, 302, 302HQ, 304, 304L, 305, 308L, 309L, 309Lsi, 310, 314, 316, 316L, 316Lsi, 321, 327, 409, 409NB, 410, 420, 430, 430L or 450 |
| 44 | 7222.11.00 | of grade 13-8, 15-5, 17-4, 201, 303, 304, 304L, 316, 316L, 321, 327, 409, 410, 420, 430, 450 or AMS Custom 465 |
| 45 | 7222.20.00 | of grade 13-8, 15-5, 17-4, 201, 303, 304, 304L, 316, 316L, 321, 327, 409, 410, 420, 430 or 450; and of a diameter of less than 8 inches (203.2 mm) |
| 46 | 7222.30.00 | of grade 201, 304, 316, 321, 327, 409, 420, 430 or 450; and of a diameter less than 8 inches (203.2 mm) |
| 47 | 7222.30.00 | chrome plated |
| 48 | 7222.40.00 | of grade 201, 304, 316, 321, 327, 409, 420, 430 or 450 |
| 49 | 7223.00.00 | hot-rolled and annealed; soap coated; of type 304L; and of a diameter of 0.312 inches (± 7.92 mm) |
| 50 | 7223.00.00 | nickel and soap coated; of type 302 (ASTM A313 specification); and of a diameter of up to 5.25 mm |
| 51 | 7223.00.00 | nickel and soap coated; of type 17-7PH (ASTM A313 specification); and of a diameter of up to 5.25 mm |
| 52 | 7225.40.00 | for production of large diameter line pipe of grade X65 or X70 (API 5L) |
| 53 | 7225.40.00 | of grade HPS 70 W |
| 54 | 7225.40.00 | of grade Mangabraze |
| 55 | 7225.92.00 | aluminized; and of specification GMW2M-ST-S-CR5-T1M-120 |
| 56 | 7225.99.00 | for production of large diameter line pipe of grade X65 or X70 (API 5L) |
| 57 | 7225.99.00 | of grade HPS 70 W |
| 58 | 7226.91.00 | of grade HPS 70 W |
| 59 | 7226.99.00 | aluminized steel |
| 60 | 7226.99.00 | electro galvanized steel |
| 61 | 7228.30.00 | of grade 4715; vacuum degassed; of hardness of minimum 56 HRC and maximum 62 HRC; of tensile strength of 119,000 psi minimum; of yield strength of 95,000 psi minimum; and of a diameter of up to 7 inches (177.8 mm) |
| 62 | 7228.30.00 | of grade 1522CV |
| 63 | 7228.30.00 | of alloy Aermet 100 |
| 64 | 7228.40.00 | of grade FX-XTRA; and of a diameter of up to 16 inches (406.4 mm) |
| 65 | 7228.50.00 | of grade mold lens quality (MLQ) P20 |
| 66 | 7228.50.00 | of grade MD P-20 |
| 67 | 7228.50.00 | of proprietary grade Microtec 4M95 |
| 68 | 7228.50.00 | of proprietary grade Impact 7 |
| 69 | 7228.50.00 | of grade 5140H |
| 70 | 7228.70.00 | W-section beams |
| 71 | 7229.90.00 | chrome silicon spring wire |
| 72 | 7229.90.00 | chrome silicon valve quality wire |
| 73 | 7304.31.00 | drawn over mandrel (DOM) of specification SP-TU-001 |
| 74 | 7304.31.00 | drawn over mandrel (DOM) of specification ASTM A513 Type 5 |
| 75 | 7304.31.00 | cold drawn seamless tube |
| 76 | 7304.31.00 | cold drawn of specification SP-TU-009 |
| 77 | 7304.39.00 | drawn over mandrel (DOM) of specification SP-TU-001 |
| 78 | 7304.39.00 | drawn over mandrel (DOM) of specification ASTM A513 Type 5 |
| 79 | 7304.39.00 | hot-rolled of specification SP-TU-002 |
| 80 | 7304.39.00 | hot finished seamless pressure tubing; of grade 1026; of an outside diameter from 3 inches (76.2 mm) to 24 inches (609.6 mm) inclusive; and of wall thickness from 0.5 inches (12.7 mm) to 4 inches (101.6 mm) inclusive |
| 81 | 7304.39.00 | hot finished seamless pressure tubing; of grade 4130; of an outside diameter from 3 inches (76.2 mm) to 24 inches (609.6 mm) inclusive; and of wall thickness from 0.5 inches (12.7 mm) to 4 inches (101.6 mm) inclusive |
| 82 | 7304.39.00 | hot finished seamless pressure tubing; of grade 4140; of an outside diameter from 3 inches (76.2 mm) to 24 inches (609.6 mm) inclusive; and of wall thickness from 0.5 inches (12.7 mm) to 4 inches (101.6 mm) inclusive |
| 83 | 7304.39.00 | hot finished seamless pressure tubing; of proprietary grade Impact 7; of an outside diameter from 3 inches (76.2 mm) to 24 inches (609.6 mm) inclusive; and of wall thickness from 0.5 inches (12.7 mm) to 4 inches (101.6 mm) inclusive |
| 84 | 7306.29.00 | coiled tubing; of outside diameter from 0.75 inches (19.05 mm) to 3.5 inches (88.9 mm) inclusive; of length of up 10,000 meters; and of wall thickness from 0.08 inches (± 2.03 mm) to 0.3 inches (7.62 mm) inclusive |
| 85 | 7306.30.00 | aluminized steel tubing |
| 86 | 7306.30.00 | drawn over mandrel (DOM) of specification SP-TU-001 |
| 87 | 7306.30.00 | drawn over mandrel (DOM) of specification ASTM A513 Type 5 |
| 88 | 7306.30.00 | of in-line galvanized steel |
| 89 | 7306.30.00 | of grade API 4140 |
| 90 | 7306.30.00 | of grade API 4142 |
| 91 | 7306.30.00 | straight seam, electric resistance welded; of circular cross-section of an outside diameter from 16 inches (406.4 mm) to 20 inches (508 mm) inclusive; of wall thickness of up to 0.625 inches (15.875 mm); and of grade CSA G40.21 |
| 92 | 7306.30.00 | cold drawn seamless tube |
| 93 | 7306.30.00 | electric resistance welded (ERW) drawn over mandrel (DOM) of any specification |
| 94 | 7306.30.00 | electric resistance welded (ERW) drawn over mandrel (DOM) of specification SP-TU-001 |
| 95 | 7306.30.00 | electric resistance welded (ERW) drawn over mandrel (DOM) of specification SP-TU-004 |
| 96 | 7306.30.00 | electric resistance welded (ERW); of nominal pipe size of 0.125 inches (± 3.18 mm); and of outside diameter of 0.405 inches (± 10.29 mm) |
| 97 | 7306.30.00 | electric resistance welded (ERW); of nominal pipe size of 0.25 inches (6.35 mm); and of outside diameter of 0.540 inches (± 13.72 mm) |
| 98 | 7306.30.00 | electric resistance welded (ERW); of nominal pipe size of 0.375 inches (± 9.53 mm); and of outside diameter of 0.675 inches (± 17.15 mm) |
| 99 | 7306.40.00 | of in-line galvanized steel, including specifications ASTM A500-C and CSA G40.21-44W |
| 100 | 7306.50.00 | coiled tubing; of outside diameter from 0.75 inches (19.05 mm) to 3.5 inches (88.9 mm); of length of up 10,000 meters; and of wall thickness from 0.08 inches (± 2.03 mm) to 0.3 inches (7.62 mm) |
| 101 | 7306.61.00 | of square section; of a cross-sectional dimension of 12 inches (304.8 mm) or more |
| 102 | 7306.61.00 | of in-line galvanized steel |
| 103 | 7306.61.00 | straight seam, electric resistance welded; of square and equivalent rectangular sections; of dimensions from 12 inches x 12 inches (304.8mm x 304.8mm) to 16 inches x 16 inches (406.4 mm x 406.4 mm) inclusive; of thickness of up to 0.625 inches (± 15.88 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
| 104 | 7306.61.00 | straight seam, electric resistance welded; of square section; of dimension of 1.5 inches x 1.5 inches (38.1 mm x 38.1 mm); of thickness of 0.25 inches (6.35 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
| 105 | 7306.69.00 | of grade AISI 1526 |
| 106 | 7306.69.00 | of grade AISI 4130 |
| 107 | 7306.69.00 | of in-line galvanized steel |
| 108 | 7606.12.00 | of alloy AA3002, AA3003, AA3004, AA3104, AA3105, AA3105-H12, AA3105-H24, AA5005, AA5052, AA5083, AA5086, AA5182, AA5205, AA5251, AA5454, AA5657, AA5754, AA6005A, AA6014, AA6016, AA6061, AA6083, AA6111, AA6181A/AA6005A or AA6451; and of a thickness from 0.2 mm to 9.2 mm inclusive |
| 109 | 7610.90.90 | aluminum composite material consisting of aluminum sheets of 0.5 mm in thickness and bonded by a thermoplastic core of 3 mm in thickness |
| 110 | 7612.90.10, 7612.90.91 or 7612.90.99 | aluminium cans of 201 ml, 222 ml, 248 ml, 250 ml, 355 ml, 473 ml, 568 ml, 710 ml or 946 ml |
SCHEDULE 2(Subsection 1(1) and paragraph 1(2)(b))
| Column 1 | Column 2 | |
|---|---|---|
| Item | Tariff Item | Description of Goods |
| 1 | 7208.39.00 | of grade 1037; and of a minimum width of 47.375 inches (± 1,203.33 mm) |
| 2 | 7209.15.00 | cold rolled spheroidized annealed; of grade 4130 |
| 3 | 7209.16.00 | cold rolled annealed spring steel; of grade SAE 1095 |
| 4 | 7209.16.00 | cold rolled spheroidized annealed; of grade 4130 |
| 5 | 7209.16.00 | cold rolled spheroidized annealed; of grade 10B21 |
| 6 | 7209.16.00 | of grade HSLA 60 |
| 7 | 7209.17.00 | cold rolled annealed spring steel; of grade SAE 1095 |
| 8 | 7209.18.00 | cold rolled annealed spring steel; of grade SAE 1095 |
| 9 | 7209.90.00 | cold rolled annealed spring steel; of grade SAE 1095 |
| 10 | 7210.49.00 | galvannealed; of grade HSLA 70; and of a minimum width of 44.125 inches (± 1120.78 mm) |
| 11 | 7210.49.00 | galvanized; of grade HSLA 70; and of a minimum width of 43.29 inches (± 1099.57 mm) |
| 12 | 7210.49.00 | annealed spring steel of grade C1070 CR |
| 13 | 7210.70.00 | with polymer coating; of thickness not exceeding 2.8 mm; of a width not exceeding 863 mm; and meeting standard ASTM A929 or CSA G401 |
| 14 | 7210.90.00 | with polymer coating; of thickness not exceeding 2.8 mm; of a width not exceeding 863 mm; and meeting standard ASTM A929 or CSA G401 |
| 15 | 7211.23.00 | cold rolled spheroidized annealed; of grade 4130 |
| 16 | 7211.29.00 | AISI 1055 carbon steel |
| 17 | 7211.29.00 | cold rolled annealed strip steel; of grade C1050 |
| 18 | 7214.99.00 | of grade AISI 52100 |
| 19 | 7216.99.00 | I-section beams |
| 20 | 7216.99.00 | unequal leg angles with dimensions exceeding 7 inches (177.8 mm) X 4 inches (101.6 mm) X 0.5 inches (12.7 mm) |
| 21 | 7216.99.00 | MC channels of a depth exceeding 3 inches (76.2 mm) |
| 22 | 7216.99.00 | C channels of imperial size exceeding C 12 inches (310 mm) X 25 lbs/ft (37 kg/m) |
| 23 | 7222.19.00 | of grade 201, 304, 316, 321, 327, 409, 420, 430 or 450 |
| 24 | 7225.50.00 | cold rolled spheroidized annealed; of grade 4130 |
| 25 | 7226.92.00 | of grade 4140 |
| 26 | 7226.92.00 | of grade 4142 |
| 27 | 7227.90.00 | of grade 4320 |
| 28 | 7227.90.00 | of grade 4330 |
| 29 | 7228.50.00 | of grade AMS 6425 |
| 30 | 7304.31.00 | of grade AISI 1026 |
| 31 | 7304.31.00 | of grade AISI 1045 |
| 32 | 7304.31.00 | of grade AISI 1526M |
| 33 | 7304.31.00 | of grade API 4140 |
| 34 | 7304.31.00 | of grade API 4142 |
| 35 | 7304.39.00 | of grade AISI 1026 |
| 36 | 7304.39.00 | of grade AISI 1045 |
| 37 | 7304.39.00 | of grade API 4140 |
| 38 | 7304.39.00 | of grade API 4142 |
| 39 | 7304.51.00 | of grade AISI 1026 |
| 40 | 7304.51.00 | of grade AISI 1045 |
| 41 | 7304.51.00 | of grade AISI 1526M |
| 42 | 7304.51.00 | of grade API 4140 |
| 43 | 7304.51.00 | of grade API 4142 |
| 44 | 7304.59.00 | of grade AISI 1026 |
| 45 | 7304.59.00 | of grade AISI 1045 |
| 46 | 7304.59.00 | of grade AISI 1526M |
| 47 | 7304.59.00 | of grade API 4140 |
| 48 | 7304.59.00 | of grade API 4142 |
| 49 | 7304.59.00 | of grade 4140; vacuum degassed; of yield strength of 80,000 PSI minimum; and of outside diameter from 3.25 inches (82.55 mm) to 8 inches (203.2 mm) inclusive |
| 50 | 7306.30.00 | of grade AISI 1526M |
| 51 | 7306.50.00 | of grade AISI 1526 |
| 52 | 7306.61.00 | straight seam, electric resistance welded; of rectangular section; of dimensions of 2 inches (50.8 mm) x 1.5 inches (38.1 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
| 53 | 7306.61.00 | straight seam, electric resistance welded; of rectangular section; of dimensions of 1.97 inches (± 50.04 mm) x 1.57 inches (± 39.88 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
| 54 | 7306.61.00 | straight seam, electric resistance welded; of rectangular section; of dimensions of 2.36 inches (± 59.95 mm) x 1.57 inches (± 39.88 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
| 55 | 7306.61.00 | straight seam, electric resistance welded; of rectangular section; of dimensions of 4.72 inches (± 119.89 mm) x 1.57 inches (± 39.88 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
| 56 | 7306.61.00 | straight seam, electric resistance welded; of rectangular section; of dimensions of 4.72 inches (± 119.89 mm) x 2.36 inches (± 59.95 mm); and of grade CSA G40.21, ASTM A252 or ASTM A500 |
- Date modified: