<?xml version="1.0"?><Regulation lims:pit-date="2025-12-19" lims:lastAmendedDate="2025-12-19" lims:current-date="2025-12-29" lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550969" lims:id="1550969" gazette-part="II" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550970" lims:id="1550970"><InstrumentNumber>SOR/2025-287</InstrumentNumber><RegistrationDate><Date><YYYY>2025</YYYY><MM>12</MM><DD>19</DD></Date></RegistrationDate><ConsolidationDate><Date><YYYY>2025</YYYY><MM>12</MM><DD>30</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550971" lims:id="1550971"><XRefExternal reference-type="act" link="C-54.011">CUSTOMS TARIFF</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550972" lims:id="1550972">Surtax on Imports of Certain Steel Goods Remission Order, 2025</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>2025-976</OrderNumber><Date><YYYY>2025</YYYY><MM>12</MM><DD>18</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550973" lims:id="1550973"><Provision lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550974" lims:id="1550974" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed <XRefExternal reference-type="regulation" link="SOR-2025-287">Surtax on Imports of Certain Steel Goods Remission Order, 2025</XRefExternal> under section 115<FootnoteRef idref="fn_81000-2-5967-E_hq_1757961436">a</FootnoteRef> of the <XRefExternal reference-type="act" link="C-54.011">Customs Tariff</XRefExternal><FootnoteRef idref="fn_81000-2-5967-E_hq_1757961450">b</FootnoteRef>.</Text><Footnote id="fn_81000-2-5967-E_hq_1757961436" placement="page" status="official"><Label>a</Label><Text>S.C. 2005, c. 38, par. 145(2)(j)</Text></Footnote><Footnote id="fn_81000-2-5967-E_hq_1757961450" placement="page" status="official"><Label>b</Label><Text>S.C. 1997, c. 36</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550975" lims:id="1550975"><Heading lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550976" lims:id="1550976" level="1"><TitleText>Remission and Conditions</TitleText></Heading><Section lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:lastAmendedDate="2025-12-19" lims:fid="1550977" lims:id="1550977"><MarginalNote lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550978" lims:id="1550978">Remission — goods in transit</MarginalNote><Label>1</Label><Subsection lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550979" lims:id="1550979"><Label>(1)</Label><Text>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 <XRefExternal reference-level="federal" reference-type="regulation" link="SOR-2025-148">Order Imposing a Surtax on the Importation of Certain Steel Goods</XRefExternal> in respect of any goods referred to in that Order that are in transit to Canada on or before August 1, 2025.</Text></Subsection><Subsection lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550980" lims:id="1550980"><MarginalNote lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550981" lims:id="1550981">Conditions</MarginalNote><Label>(2)</Label><Text>Remission is granted on the following conditions:</Text><Paragraph lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550982" lims:id="1550982"><Label>(a)</Label><Text>the good is imported into Canada on or after August 1, 2025;</Text></Paragraph><Paragraph lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550983" lims:id="1550983"><Label>(b)</Label><Text>no other claim for relief of the surtax, or the portion of the surtax, has been granted under the <XRefExternal reference-level="federal" reference-type="act" link="C-54.011">Customs Tariff</XRefExternal> in respect of the good; and</Text></Paragraph><Paragraph lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550984" lims:id="1550984"><Label>(c)</Label><Text>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.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:lastAmendedDate="2025-12-19" lims:fid="1550985" lims:id="1550985"><MarginalNote lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550986" lims:id="1550986">Remission — goods described in schedule</MarginalNote><Label>2</Label><Subsection lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550987" lims:id="1550987"><Label>(1)</Label><Text>Subject to subsection (2), remission is granted of the surtax, or any portion of the surtax, paid or payable under the <XRefExternal reference-level="federal" reference-type="regulation" link="SOR-2025-148">Order Imposing a Surtax on the Importation of Certain Steel Goods</XRefExternal> in respect of any goods of a class set out in column 1 of the schedule that meet the description set out in column 2.</Text></Subsection><Subsection lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550988" lims:id="1550988"><MarginalNote lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550989" lims:id="1550989">Conditions</MarginalNote><Label>(2)</Label><Text>Remission is granted on the following conditions:</Text><Paragraph lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550990" lims:id="1550990"><Label>(a)</Label><Text>the good is imported into Canada on or after June 27, 2025;</Text></Paragraph><Paragraph lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550991" lims:id="1550991"><Label>(b)</Label><Text>no other claim for relief of the surtax, or the portion of the surtax, has been granted under the <XRefExternal reference-level="federal" reference-type="act" link="C-54.011">Customs Tariff</XRefExternal> in respect of the good; and</Text></Paragraph><Paragraph lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550992" lims:id="1550992"><Label>(c)</Label><Text>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.</Text></Paragraph></Subsection></Section><Heading lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550993" lims:id="1550993" level="1"><TitleText>Repeal</TitleText></Heading><Section lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:lastAmendedDate="2025-12-19" lims:fid="1550994" lims:id="1550994" target="SOR/2019-315" type="repeal"><Label>3</Label><Text>The <XRefExternal reference-level="federal" reference-type="regulation" link="SOR-2019-315">Surtax on the Importation of Certain Steel Goods Remission Order</XRefExternal><FootnoteRef idref="fn_81000-2-5967-E_hq_1757962160">1</FootnoteRef> is repealed.</Text><Footnote id="fn_81000-2-5967-E_hq_1757962160" placement="page" status="official"><Label>1</Label><Text>SOR/2019-315</Text></Footnote></Section><Heading lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550995" lims:id="1550995" level="1"><TitleText>Coming into Force</TitleText></Heading><Section lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:lastAmendedDate="2025-12-19" lims:fid="1550996" lims:id="1550996" type="CIF"><MarginalNote lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550997" lims:id="1550997">Registration</MarginalNote><Label>4</Label><Text>This Order comes into force on the day on which it is registered.</Text></Section></Body><Schedule lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:lastAmendedDate="2025-12-19" lims:fid="1550998" lims:id="1550998" bilingual="no" spanlanguages="yes"><ScheduleFormHeading lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1550999" lims:id="1550999"><Label>SCHEDULE</Label><OriginatingRef>(Subsection 2(1))</OriginatingRef></ScheduleFormHeading><TableGroup lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1551000" lims:id="1551000" pointsize="8" topmarginspacing="10"><table lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1551001" lims:id="1551001" frame="topbot"><tgroup lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1551002" lims:id="1551002" cols="3"><colspec colname="col1" colwidth="15.14*" /><colspec colname="col2" colwidth="46.69*" /><colspec colname="col3" colwidth="112.32*" /><thead lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1551003" lims:id="1551003"><row topdouble="yes"><entry colsep="0" rowsep="0" valign="top" /><entry colsep="0" rowsep="0" valign="top">Column 1</entry><entry colsep="0" rowsep="0" valign="top">Column 2</entry></row><row><entry colsep="0" rowsep="1" valign="top">Item</entry><entry colsep="0" rowsep="1" valign="top">Class of Goods</entry><entry colsep="0" rowsep="1" valign="top">Description of Goods</entry></row></thead><tbody lims:inforce-start-date="2025-12-19" lims:enacted-date="2025-12-19" lims:fid="1551004" lims:id="1551004"><row><entry colsep="0" rowsep="0">1</entry><entry colsep="0" rowsep="0">Steel Billets and Blooms</entry><entry colsep="0" rowsep="0">Round alloy steel bars for the production of oil country tubular goods or line pipes, that have a diameter of 215 mm, 225 mm, 270 mm or 290 mm and that are specified to meet API, CSA, ASTM, ASME standards or enhanced grades</entry></row><row><entry colsep="0" rowsep="0">2</entry><entry colsep="0" rowsep="0">Line Pipe</entry><entry colsep="0" rowsep="0">Unfinished seamless carbon or alloy steel line pipes in the form of mother tubes that have an outside diameter of 184 mm, 197 mm, 210 mm, 235 mm, 260 mm, 286 mm, 328 mm, 350 mm, 368 mm, 377 mm, 394 mm, 402 mm, 419 mm, 426 mm, 450 mm, 475 mm, 480 mm, 500 mm, 521 mm, 530 mm, 560 mm, 585 mm or 610 mm, that have 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, and that are not stenciled as meeting any line pipe product specification, but are suitable for use in the production, and not solely the finishing, of seamless line pipe made to 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</entry></row><row><entry colsep="0" rowsep="0">3</entry><entry colsep="0" rowsep="0">Steel Plate</entry><entry colsep="0" rowsep="0">Flat-rolled steel, not in coils, that has a thickness of less than 6.35 mm</entry></row><row><entry colsep="0" rowsep="0">4</entry><entry colsep="0" rowsep="0">Steel Plate</entry><entry colsep="0" rowsep="0">Steel plate, of grade A572-42, that has dimensions of 5.5 inches by 97 inches by 140 inches</entry></row><row><entry colsep="0" rowsep="0">5</entry><entry colsep="0" rowsep="0">Steel Plate</entry><entry colsep="0" rowsep="0">Steel plate, that has a thickness of more than 5 inches</entry></row><row><entry colsep="0" rowsep="0">6</entry><entry colsep="0" rowsep="0">Steel Plate</entry><entry colsep="0" rowsep="0">Steel plate, pressure vessel quality, of grade A516-70 or SA 516-70, that has a thickness of more than 3.25 inches</entry></row><row><entry colsep="0" rowsep="0">7</entry><entry colsep="0" rowsep="0">Hollow Structural Sections</entry><entry colsep="0" rowsep="0">Hollow structural section, that has a nominal pipe size of 24 inches, 26 inches, or 28 inches or more, that has a length of 40 feet or more, and a minimum manganese content of 16% by weight</entry></row><row><entry colsep="0">8</entry><entry colsep="0">Steel Plate</entry><entry colsep="0">Steel plate, pressure vessel quality, vacuum-degassed, that has a thickness between 4.5 inches to 6.5 inches</entry></row></tbody></tgroup></table></TableGroup></Schedule></Regulation>