Steel Derivative Goods Surtax Order (SOR/2025-267)

Marginal note:Interpretation

0.1 For the purposes of this Order, the origin of goods is determined in accordance with the rules of origin set out in the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.

Marginal note:Surtax of 25%

1 Subject to section 2, the following goods are subject to a surtax in the amount of 25% of their value for duty determined in accordance with sections 47 to 55 of the Customs Act:

• (a) goods that are classified under a tariff item set out in the schedule; and

• (b) goods that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions and that are otherwise classifiable under a tariff item set out in the schedule.

Marginal note:Exceptions

2 The following goods are not subject to the surtax:

• (a) goods that are subject to a surtax under the China Surtax Order (2024), the United States Surtax Order (Steel and Aluminum 2025), the United States Surtax Order (2026), the Order Imposing a Surtax on the Importation of Certain Steel Goods or the Steel Goods and Aluminum Goods Surtax Order;

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

• (c) 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;

• (d) goods that are imported before July 1, 2027 for use in the manufacture of motor vehicles or chassis for motor vehicles or in the manufacture of parts of or accessories for motor vehicles or chassis for motor vehicles;

• (e) goods that are imported before July 1, 2027 for use in aircraft, ground flying trainers or spacecraft or in parts of aircraft, ground flying trainers or spacecraft;

• (f) utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00 and imported for installation in energy projects located west of the Ontario–Manitoba border;

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

• (h) goods originating in Canada.

Marginal note:Coming into Force

3 This Order comes into force on December 26, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.