Surtax on Imports of Certain Steel Goods Remission Order, 2025

Marginal note:Remission — goods in transit

• 1 (1) Subject to subsection (2), remission is granted of the surtax, or any portion of the surtax, paid or payable under subsections 2(1) and (1.1) of the Order Imposing a Surtax on the Importation of Certain Steel Goods in respect of any goods referred to in that Order that are in transit to Canada

  • (a) on or before August 1, 2025; or

  • (b) on or before December 26, 2025 and after August 1, 2025.

• Marginal note:Conditions

  (2) Remission is granted on the following conditions:

  • (a) the good is imported into Canada

    • (i) in the case of a good of which remission is granted under paragraph (1)(a), on or after August 1, 2025, or

    • (ii) in the case of a good of which remission is granted under paragraph (1)(b), on or after December 26, 2025;

  • (b) no other claim for relief of the surtax, or the portion 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 of the good.