Table of Contents
Version of document from 2025-01-31 to 2025-03-22:
China Surtax Remission Order (2024)
SOR/2025-12
Registration 2025-01-31
China Surtax Remission Order (2024)
P.C. 2025-54 2025-01-31
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed China Surtax Remission Order (2024) under section 115Footnote a of the Customs TariffFootnote b.
Return to footnote aS.C. 2005, c. 38, par. 145(2)(j)
Return to footnote bS.C. 1997, c. 36
Remission
Marginal note:Remission
1 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the China Surtax Order (2024) in respect of the goods referred to in Schedule 1 or 2.
Marginal note:Conditions
(2) Remission referred to in subsection (1) is granted on the following conditions:
(a) in the case of a good referred to in Schedule 1, it is imported into Canada during the period beginning on October 22, 2024 and ending on December 31, 2025;
(b) in the case of a good referred to in column 3 of Schedule 2 that is classified under the tariff item listed in column 2, it is imported into Canada by an importer listed in column 1 during the period specified in column 4, and any other applicable condition listed in column 5 is met;
(c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good;
(d) the good is not subsequently exported to the United States in the same condition in which it was imported; and
(e) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
Coming into Force
Marginal note:Registration
2 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 | 7210.70.00 | Pre-painted galvalume coils, of grade 33, of specification ASTM A792 or AZ50 (AZM150), with a thickness of 24 gauge, 26 gauge or 30 gauge, a width of 48 inches and an SMP or PVDF coating |
| 2 | 7212.40.00 | Steel strapping, with open or closed steel sleeves |
| 3 | 7217.10.00 | Non-alloy steel wire, not plated or coated, whether polished or not |
| 4 | 7217.90.00 | Steel black annealed wire coils, rebar tie wire and galvanized black annealed wire coils |
| 5 | 7219.23.00 | Stainless steel sheets and plates, hot-rolled with 2B finish, of type 304 or 304L, with 11 gauge thickness, width of 5 feet, length of 20 feet, of specification ASTM A240 |
| 6 | 7219.23.00 | Stainless steel sheets and plates, hot-rolled with 2B smooth finish, of type 304 or 304L, with 11 gauge thickness, width of 6 feet, length of 12 feet, of specification ASTM A240 |
| 7 | 7219.31.00 | Stainless steel sheets and plates, cold-rolled with 2B smooth finish, of type 304 or 304L, with 3/16 inch thickness, width of 5 feet, length of at least 10 feet but not exceeding 20 feet, of specification ASTM A240 |
| 8 | 7220.20.00 | Flat-rolled stainless steel products, with a width of less than 600 mm, not further worked than cold-rolled (cold-reduced), for use in the production of goods classified under tariff item 7310.10.00 |
| 9 | 7222.11.00.10 | Stainless steel rebar tie wire |
| 10 | 7222.20.00 | Stainless steel metric round bars, of type 304, cold-rolled, h9 tolerance, with an outer diameter of 16 mm, 20 mm, 25 mm, 30 mm, 35 mm, 40 mm, 50 mm or 60 mm, of specification ASTM A276 |
| 11 | 7222.30.00 | Stainless steel metric square bars of 30 mm or 40 mm, of type 304, cold-rolled, of length 4000 mm, of specification ASTM A276 |
| 12 | 7223.00.00 | Stainless steel lashing wire or rebar tie wire |
| 13 | 7223.00.00 | Ultra-fine stainless steel wire, with a diameter of 0.15 mm or 0.28 mm |
| 14 | 7225.11.00 | Silicon grain-oriented steel, with a width of 600 mm or more |
| 15 | 7225.99.00 | Specialty steel products: S-7 VRM steel plates, D-2 VRM steel plates or A-2 VRM steel plates |
| 16 | 7226.11.00 | Silicon grain-oriented steel, with a width of less than 600 mm |
| 17 | 7226.19.00 | Silicon amorphous steel, with a width of less than 600 mm |
| 18 | 7226.99.00 | Specialty steel products of grade 4140, heat-treated, annealed |
| 19 | 7228.30.00 | Round specialty steel products, of the following grades: of grade 4340, heat-treated, of grade 8620, of grade 3312, hot-rolled, annealed, of grade 1045, hot-rolled, of grade 1018, hot-rolled or of grade EN30B |
| 20 | 7228.40.00 | Alloy steel bars and rods |
| 21 | 7228.50.00 | Other bars of other alloy steel, not further worked than cold-formed or cold-finished |
| 22 | 7304.19.00 | Unfinished seamless carbon or alloy steel line pipes in the form of mother tubes with an outside diameter of 184, 197, 210, 235, 260, 286, 328, 350, 368, 377, 394, 402, 419, 426, 450, 475, 480, 500, 521, 530, 560, 585 or 610 mm, a wall thickness of at least 9 mm but not exceeding 110 mm and a length of at least 7.72 m but not exceeding 15.24 m, not stenciled as meeting any line pipe product specification, but suitable for use in the production, and not solely the finishing, of seamless line pipe made to any one or more of the following specifications: API 5L, CSA Z245.1, ISO 3183, ASTM A333, ASTM A335, ASTM A106, ASTM A53 or their equivalent |
| 23 | 7304.23.00 | Drill pipes, other than of stainless steel, of specification API 5DP or API 7-1 |
| 24 | 7304.29.00.79 | Tubes, pipes and hollow profiles, seamless, of iron — other than cast iron — or steel: coupling stock, with an outside diameter of at least 2.875 inches but not exceeding 37 inches |
| 25 | 7304.59.00.60 | Alloy mechanical tubes of grade 4140 or 4130 Mod, of specification ASTM A519, with an external diameter of at least 3.5 inches but not exceeding 10 inches, a wall thickness of at least 0.3 inches but not exceeding 1.5 inches, and black lacquer protective coating |
| 26 | 7306.40.00.10 | Stainless steel tubes, circular, of type 304L, with an external diameter not exceeding 25.3 mm |
| 27 | 7306.40.00.20 | Stainless steel tubes, circular, of type 304L, with an external diameter exceeding 25.3 mm but not exceeding 114.9 mm |
| 28 | 7306.61.00.39 | Steel tubes — other than galvanized — rectangular, of type 304L, with an external periphery not exceeding 812.8 mm |
| 29 | 7604.21.00 | Aluminum alloy hollow profiles with a powder coating finish on the interior and exterior surfaces |
| 30 | 7604.29.00 | Aluminum alloy bars, rods and profiles: Die #C300X110, Die #C410X110 or Die #1693 |
| 31 | 7605.19.00 | Non-alloyed aluminum wire, with cross-sectional dimension not exceeding 7 mm, of grade AL-1350, compliant with the chemical requirements referred to in Table 2 of specification ASTM B233-97, of any of the following dimensions:
|
| 32 | 7606.11.00 | Non-alloyed aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular, compliant with specification ASTM B209 or equivalent industry specifications, flat 2 mm per metre in all directions, with diagonals that do not measure a difference of more than 4 mm, no visible ripples on any sheet and no scratches, gouges or residual oils |
| 33 | 7606.11.00 | Non-alloyed aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular, used as cathode sheets in zinc electrowinning processes |
| 34 | 7606.11.00 | Non-alloyed aluminum plates, sheets and strip, rectangular, of grade 1050 Aluminum “O” Coil or grade 1350 Aluminum “O” Coil, compliant with the chemical requirements of specification ASTM B233-97, with a thickness of at least 0.020 inches but not exceeding 0.060 inches, a width of at least 2 inches but not exceeding 33.5 inches, and a mill finish |
| 35 | 7606.12.00 | Aluminum alloy plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular |
| 36 | 7606.12.00.11 | Aluminum checker plate sheets of alloy 3003, with a base thickness of 4 mm, width of 4 feet and length of 10 feet |
| 37 | 7606.12.00.11 | Pre-painted aluminum coils, 3003–H24 with 8 or 12 µ polyester coating in black, brown or white, with a thickness of 0.5 mm and width of 610 mm |
| 38 | 7606.12.00.12 | Aluminum alloy plates, sheets and strip, with a thickness of 7 mm or more, rectangular, not clad, compliant with specification ASTM B209 or equivalent industry specifications, flat 2 mm per metre in all directions, with diagonals that do not measure a difference of more than 4 mm, no visible ripples on any sheet and no scratches, gouges or residual oils |
| 39 | 7607.19.00.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, other than rolled but not further worked, of alloys 3003, 3004, 3104, 8011 or 8111 |
| 40 | 7609.00.00 | Aluminum tube or pipe fittings, of the following specifications:
Cylindrical shape, of the following grades and specifications:
|
Note If the description in column 2 covers only a subset of goods classified under the tariff item referred to in column 1, remission is granted only for the goods described in column 2.
SCHEDULE 2(Subsection 1(1) and paragraph 1(2)(b))
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | |
|---|---|---|---|---|---|
| Item | Business Number | Tariff Item | Description of Goods | Period | Conditions |
| 1 | 102645082 | 7607.11.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked | From October 22, 2024 to December 31, 2025 | |
| 2 | 119446847 | 7228.30.00.72 | Hot-rolled steel bars, of special bar quality | From October 22, 2024 to December 31, 2025 | |
| 3 | 122960222 | 7606.91.00.10 | Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, circular, with circumference from at least 6 inches but not exceeding 20 inches | From October 22, 2024 to December 31, 2025 | |
| 4 | 137864229 | 7305.31.00 | Coated permanent steel piles, longitudinally welded, with a pipe outer diameter of 1.219 m, a thickness of 25.4 mm and lengths not exceeding 95 m | From October 22, 2024 to December 31, 2025 | |
| 7305.39.00 | Temporary steel piles, spiral welded, with a pipe outer diameter of 1.067 m, and a length of at least 41 m but not exceeding 72 m | ||||
| 5 | 709514509 | 7304.39.00 | Steel coupling stock or mechanical tubes, no coating, of the following specifications:
| From October 22, 2024 to December 31, 2025 | |
| 6 | 729240341 | 7606.12.00 | Flat-rolled aerospace-grade aluminum, of alloys 7475, 7075 or 2024 | From October 22, 2024 to December 31, 2025 | Imported for sale to company with business number 871361366 |
| 7 | 729240341 | 7606.12.00.12 | Aluminum alloy plates, sheets and strip, rectangular, not clad, with a thickness of 7 mm or more | From October 22, 2024 to March 31, 2025 | Imported for sale to company with business number 861072163 |
| 8 | 736401290 | 7223.00.00.90 | Stainless steel profile wire with a solid cross-sectional area greater than 0.787 mm2 | From October 22, 2024 to December 31, 2025 | |
| 7306.40.00.10 | Stainless steel capillary line | ||||
| 9 | 737151720 | 7604.21.00.10 | Aluminum hollow profiles, unworked | From October 22, 2024 to December 31, 2025 | |
| 7606.12.00.20 | Aluminum alloy plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular, clad | ||||
| 10 | 758833297 | 7210.70.00.90 | Pre-painted steel coils PPGI or PPGL, with a thickness of at least 0.37 mm but not exceeding 0.45 mm, AZ100 g/M² with polyester and epoxy coating in black or brown, and a width of at least 590 mm but not exceeding 1220 mm | From October 22, 2024 to December 31, 2025 | |
| 11 | 761094119 | 7607.11.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked | For goods imported on or after October 22, 2024 | |
| 12 | 774083737 | 8703.40.90 | Non-plug-in hybrid passenger vehicles, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, with a cylinder capacity of 1000 cm3 or more | For goods imported on or after October 22, 2024 | Remission limited to a maximum of 554 vehicles |
| 13 | 778340406 | 7606.12.00.20 | Aluminum sheets, with a thickness exceeding 0.2 mm, rectangular, clad, of alloy 3003 or 4045 | From October 22, 2024 to December 31, 2025 | |
| 7606.92.00.00 | Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, other than rectangular, of alloy 4043, 4045, 3003, 3005 or 7072 | ||||
| 7607.11.00.20 | Aluminum foil, not backed, rolled but not further worked, with a thickness of 0.005 mm or more but less than 0.127 mm, of alloy 3003 | ||||
| 14 | 782889604 | 7210.12.00 | Electrolytic tinplate of iron or non-alloy steel, batch annealed materials or box annealed materials, with a thickness of less than 0.50 mm and width of more than over 600 mm | From October 22, 2024 to December 31, 2025 | Imported for sale to company with business number 104708409 |
| 15 | 808739577 | 7607.11.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked | From October 22, 2024 to December 31, 2025 | |
| 16 | 842474249 | 7217.10.00.43 | Spring wire, with a diameter of 1.0 mm or more but less than 1.5 mm | From October 22, 2024 to December 31, 2025 | |
| 7217.10.00.44 | Spring wire, with a diameter of 1.5 mm or more but less than 3 mm | ||||
| 17 | 858299928 | 7606.91.00 | Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, other than rectangular, non-alloyed, of the 1000, 5000 or 8000 series | From October 22, 2024 to December 31, 2025 | |
| 7606.92.00 | Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, other than rectangular, alloyed, of the 1000, 5000 or 8000 series | ||||
| 7607.11.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked, of the 1000, 5000 or 8000 series | ||||
| 7607.19.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, other than rolled but not further worked, of the 1000, 5000 or 8000 series | ||||
| 18 | 861072163 | 7606.12.00.12 | Aluminum alloy plates, sheets and strip, rectangular, not clad, with a thickness of 7 mm or more | From April 1, 2025 to December 31, 2025 | |
| 19 | 861206423 | 7306.50.00.00 | Steel tubes, circular, cold-rolled, of specification ASTM A500 gr A | From October 22, 2024 to December 31, 2025 | |
| 7306.61.00.39 | Steel tubes, rectangular, cold-rolled, of specification ASTM A500 gr A | ||||
| 7306.69.00.39 | Steel tubes, oval, of specification ASTM A500 gr A | ||||
| 20 | 863579827 | 7607.11.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked | From October 22, 2024 to December 31, 2025 | |
| 21 | 872321203 | 7606.12.00 | Aluminum alloy plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular | From October 22, 2024 to December 31, 2025 | |
| 22 | 872889514 | 7228.40.00 | Steel bars with an outer diameters of at least 7.1 inches but not exceeding 26.6 inches, of grade 4130, of specification API 6A | From October 22, 2024 to December 31, 2025 | |
| 23 | 876686320 | 7607.11.00 | Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked | From October 22, 2024 to December 31, 2025 | |
| 24 | 882092562 | 7219.90.00 | #301 Full Hard Stainless Steel coil, with thickness of 0.02 inches (0.5 mm), width of 1 inch (25 mm), grounded edges, purchased in large coils | From October 22, 2024 to October 21, 2025 | |
| 25 | 896964400 | 7219.90.00 | Stainless steel sheets, of the following specifications:
| From October 22, 2024 to July 31, 2026 | |
| 7606.12.00 | Aluminum alloy sheets, rectangular, of the following specifications:
| ||||
| 26 | 899771042 | 7606.12.00 | Pre-painted aluminum coil, of alloy 3003 or 3105, with a thickness of 0.012 inches, 0.017 inches, 0.0234 inches, 0.027 inches or 0.32 inches | From October 22, 2024 to December 31, 2025 | Imported for sale to company with business number 100980127 |
Note If the description in column 3 covers only a subset of goods classified under the tariff item referred to in column 2, remission is granted only for the goods described in column 3.
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