United States Surtax Order (Steel and Aluminum 2025)

Marginal note:Goods

• 1 (1) Subject to section 2, the following goods that originate in the United States are subject to a surtax:

  • (a) goods that are classified under any of the tariff items set out in Schedule 1, 1.1, 2 or 2.1;

  • (b) goods that are classified under any of the tariff items set out in Schedule 3 that are otherwise classifiable under a tariff item set out in Schedule 1 or 1.1; and

  • (c) goods that are classified under any of the tariff items set out in Schedule 4 that are otherwise classifiable under a tariff item set out in Schedule 2 or 2.1.

• Marginal note:Percentages

  (1.1) The goods referred to in subsection (1) are subject to a surtax in the amount of the following percentages of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:

  • (a) in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1 or 2, 25%; and

  • (b) in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1.1 or 2.1, 50%.

• Marginal note:Goods in transit

  (1.2) Despite subsection (1.1), if the goods are in transit to Canada on the day on which this subsection comes into force, they are subject to the surtax that was applicable to them before that day.

• Marginal note:Goods that originate in the United States

  (2) For the purposes of subsection (1), goods originate in the United States if they are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.