Surtax on Imports of Certain Steel Goods Remission Order, 2025 (SOR/2025-287)
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Surtax on Imports of Certain Steel Goods Remission Order, 2025
SOR/2025-287
Registration 2025-12-19
Surtax on Imports of Certain Steel Goods Remission Order, 2025
P.C. 2025-976 2025-12-18
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Surtax on Imports of Certain Steel Goods Remission Order, 2025 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 and Conditions
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.
Marginal note:Remission — goods described in schedule
2 (1) Subject to subsection (2), remission is granted of the surtax, or any portion of the surtax, paid or payable under the Order Imposing a Surtax on the Importation of Certain Steel Goods 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.
Marginal note:Conditions
(2) Remission is granted on the following conditions:
(a) the good is imported into Canada on or after June 27, 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.
Repeal
3 The Surtax on the Importation of Certain Steel Goods Remission OrderFootnote 1 is repealed.
Return to footnote 1SOR/2019-315
Coming into Force
Marginal note:Registration
4 This Order comes into force on the day on which it is registered.
SCHEDULE(Subsection 2(1))
| Column 1 | Column 2 | |
|---|---|---|
| Item | Class of Goods | Description of Goods |
| 1 | Steel Billets and Blooms | 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 |
| 2 | Line Pipe | 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 |
| 3 | Steel Plate | Flat-rolled steel, not in coils, that has a thickness of less than 6.35 mm |
| 4 | Steel Plate | Steel plate, of grade A572-42, that has dimensions of 5.5 inches by 97 inches by 140 inches |
| 5 | Steel Plate | Steel plate, that has a thickness of more than 5 inches |
| 6 | Steel Plate | Steel plate, pressure vessel quality, of grade A516-70 or SA 516-70, that has a thickness of more than 3.25 inches |
| 7 | Hollow Structural Sections | 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 |
| 8 | Steel Plate | Steel plate, pressure vessel quality, vacuum-degassed, that has a thickness between 4.5 inches to 6.5 inches |
| 9 | Hot-Rolled Bar | Round, square or flat bar, that has a thickness of less than 2.75 inches, of alloy containing 11% to 15% manganese |
| 10 | Structural Steel | Angle, shape or section of an alloy containing 11% to 15% manganese |
| 11 | Hot-Rolled Bar | Hot-rolled bar, quenched and tempered pre-hardened tool steel, of proprietary grade Toolox 33, Toolox 44 or Toolox 46 of a hardness of 30 to 60 HRC, that has a thickness of less than 2.75 inches |
| 12 | Carbon Steel Ingots | Ingots, quenched and tempered pre-hardened tool steel, of a hardness of 30 to 60 HRC and of proprietary grade Toolox 33, Toolox 44 or Toolox 46 |
| 13 | Hot-Rolled Bar | Cold work tool steel, hot-rolled bar, of proprietary grade DC53 of a hardness of 60 to 64 HRC, that has a thickness of less than 2.75 inches |
| 14 | Cold Finished Bars | Cold work tool steel, cold finished bars, of proprietary grade DC53 of a hardness of 60 to 64 HRC, that have a thickness of less than 2.75 inches |
| 15 | Steel Plate | Cold work tool steel, plate, of proprietary grade DC53 of a hardness of 60 to 64 HRC |
| 16 | Hot-Rolled Bar | Cold work tool steel, hot-rolled bar, of proprietary grade DCMX of a hardness of 60 to 62 HRC, that has a thickness of less than 2.75 inches |
| 17 | Cold Finished Bars | Cold work tool steel, cold finished bars, of proprietary grade DCMX of a hardness of 60 to 62 HRC, that have a thickness of less than 2.75 inches |
| 18 | Steel Plate | Cold work tool steel, plate, of proprietary grade DCMX of a hardness of 60 to 62 HRC |
| 19 | Hot-Rolled Bar | Hot work tool steel, hot-rolled bar, that has a thickness of less than 2.75 inches and of proprietary grade DH31-EX |
| 20 | Steel Plate | Hot work tool steel, plate, of proprietary grade DH31-EX, that has a width of less than 6 inches |
| 21 | Hot-Rolled Bar | Pre-hardened tool steel, hot-rolled bar, that has a thickness of less than 2.75 inches, of a hardness of 40 to 43 HRC and of proprietary grade NAK55 |
| 22 | Steel Plate | Pre-hardened tool steel, plate, of a hardness of 40 to 43 HRC and of proprietary grade NAK55 |
| 23 | Coated Steel Sheet | Galvanized flat-rolled steel of Grade DX51D, as defined under EN 10346, or equivalent, of a thickness of 0.14 mm |
| 24 | Pre-Painted | Pre-painted steel sheet, in coils, of specification ASTM A755 or A792, of proprietary grade GLX |
| 25 | Coated Steel Sheet | Flat-rolled steel, coated, of proprietary grade CeramicSteel, with white satin gloss 6100S |
| 26 | Pre-Painted | Pre-painted steel, colaminated with polyester film with high-gloss finish |
| 27 | Hot-Rolled Bar | Alloy steel bar, hot-rolled, that has a thickness of less than 2.75 inches, of aircraft quality or military specification, of grade 4130 MIL-S-6758, E-4340 MIL-S-5000, 9310 AMS 6265/MIL-S-7393, ES2100 MIL-S-7420, 300M MIL-S-8844 or Nitriding 135 MIL-S-6709 |
| 28 | Cold Finished Bars | Alloy steel bars, cold-finished, that have a thickness of less than 2.75 inches, of aircraft quality or military specification, of grade 4130 MIL-S-6758, E-4340 MIL-S-5000, 9310 AMS 6265/MIL-S-7393, ES2100 MIL-S-7420, 300M MIL-S-8844 or Nitriding 135 MIL-S-670 |
| 29 | Cold Finished Bars | Free-machining hexagonal bars with diameter sizes of up to 2 inches of grades AISI 4140QT, 1215, 1215 heat-treated or 12L14 |
| 30 | Standard Pipe | Welded stainless steel pipe |
| 31 | Line Pipe | Longitudinally submerged arc welded emulsion pipe that has an outside diameter not exceeding 610 mm, of grade 359 (X-52) to grade 448 (X-65), has a nominal length of 18 m, is used for Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) steam distribution and is certified with the Elevated Temperature Tension Test (ETTT) |
| 32 | Line Pipe | Longitudinally submerged arc welded pipe that has an outside diameter not exceeding 610 mm, is of any API grade, is used for Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) steam distribution and is certified with the Elevated Temperature Tension Test (ETTT) |
| 33 | Oil Country Tubular Goods | Seamless pipes, of martensitic stainless steel, of proprietary grade SM13CRS-110 |
| 34 | Oil Country Tubular Goods | Seamless pipes of proprietary grade SM2535-110 (nickel alloy) |
| 35 | Oil Country Tubular Goods | Seamless pipes of proprietary grade SM25CRW-125 (duplex stainless steel) |
| 36 | Standard Pipe | Tubes drawn over mandrel |
| 37 | Line Pipe | Carbon hot-finished seamless mechanical tubing, of any grade other than ASTM A106 and A333, that has a wall thickness of at least 0.5 inch but not exceeding 6 inches |
| 38 | Standard Pipe | U-Tubes, of grade SA-688 TP304L, that have an outer welded diameter of 0.75 inch or 0.625 inch |
| 39 | Structural Steel | Steel bulb flats in shipbuilding grades |
| 40 | Steel Plate | Steel plate, heat-treated, of grade A514, that has a thickness of more than 70 mm |
| 41 | Steel Plate | Steel plate, heat-treated, abrasion resistant, with a Brinell Hardness Number (BHN) of 360 to 477, that has a thickness of more than 70 mm |
| 42 | Steel Plate | Steel plate, heat-treated, abrasion resistant, with a Brinell Hardness Number (BHN) of 477 to 545, that has a thickness of more than 31.75 mm |
| 43 | Steel Plate | Steel plate, heat-treated, abrasion resistant, with a Brinell Hardness Number (BHN) over 545 |
| 44 | Steel Plate | Flat-rolled steel, of an alloy containing 11% to 15% manganese, that has a thickness of at least 0.5 inch but not exceeding 0.75 inch |
| 45 | Steel Plate | Flat-rolled steel, of proprietary grade Hardox 600 with a Brinell Hardness Number (BHN) of 550 to 640, that has a thickness of at least 5 mm but not exceeding 10 mm |
| 46 | Large Diameter Line Pipe | Longitudinally submerged arc welded line pipe, of a nominal pipe size of 36 inches or 42 inches, certified to CSA Z245.1:22 Grade 483, Category II |
| 47 | Cold Finished Bars | Flat bars, cold-formed or cold-finished, of specification ASTM A108, that have a width of 0.25 inch to 12 inches and a thickness of 0.125 inch to 4 inches |
| 48 | Cold Finished Bars | Bars, cold-formed or cold-finished, of specification AISI 1018, that have a square dimension of 0.125 inch to 7 inches |
| 49 | Cold Finished Bars | Bars and rods of free cutting steel, cold-formed or cold-finished, of grade AISI 12L14, that have a square dimension of 0.125 inch to 7 inches |
| 50 | Cold Finished Bars | Bars and rods of free cutting steel, cold-formed or cold-finished, of grade AISI 12L14, that have a width of 0.25 inch to 12 inches and that have a thickness of 0.125 inch to 4 inches |
| 51 | Cold Finished Bars | Bars, cold-formed or cold-finished, of alloy steel SAE/AISI 4140, of specification ASTM A108-18, subcritically annealed prior to drawing, that have a width of 0.25 inch to 12 inches and that have a thickness of 0.125 inch to 4 inches |
| 52 | Oil Country Tubular Goods | Casings or tubings of proprietary grades JFE-13Cr95, HP2-13Cr95/95M/110/110M, JFE-UHP-15Cr125, JFE-UHP-17Cr110/125, SM13CRS95/110, SM25CRU80, SM22CR110/125, SM25CR-110/125 or SM25CRW-80/125 |
| 53 | Large Diameter Line Pipe | Electric resistance welded emulsion pipe, of CSA Z245.1 Grade 359 up to Grade 448, that is used in Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) processes and is certified with the Elevated Temperature Tension Test (ETTT) in accordance with ASTM E21 |
| 54 | Line Pipe | Electric resistance welded emulsion pipe, of CSA Z245.1 Grade 359 up to Grade 448, that is used in Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) processes and is certified with the Elevated Temperature Tension Test (ETTT) in accordance with ASTM E21 |
| 55 | Oil Country Tubular Goods | Seamless alloyed tubings that have an outside diameter of less than 88.9 mm or more than 114.3 mm |
| 56 | Oil Country Tubular Goods | Electric resistance welded alloyed tubings, that have an outside diameter of less than 88.9 mm or more than 114.3 mm |
| 57 | Oil Country Tubular Goods | Oil country tubular goods, of grades API 5CT C90, C110 or T95, that have an outside diameter of 244.6 mm to 298.5 mm, for mild sour service |
| 58 | Standard Pipe | Pipe, that has an outer diameter exceeding 60.3 mm but less than 254 mm, meeting specification ASTM A106 or equivalent |
| 59 | Pre-Painted | Flat-rolled steel, chrome-plated and film-laminated |
| 60 | Steel Plate | Hot-rolled carbon steel plate manufactured to ASME SA-516/SA-516M or ASTM A-516/A-516M, ASME SA-285/SA-285M or ASTM A-285/A-285M, ASME SA-299/SA-299M or ASTM A-299/A-299M, ASME SA-537/SA-537M or ASTM A-537/A-537M, ASME SA-515/SA-515M or ASTM A-515/A-515M, that is normalized (heat-treated) where the plate thickness is greater than 3.28 inches |
| 61 | Steel Plate | Hot-rolled carbon steel plate and high-strength low-alloy plate, made to any steel specification or grade, that has a thickness of more than 4.5 inches and a width of more than 96 inches |
| 62 | Steel Plate | Steel plate with a yield strength of 100 ksi that has a thickness of more than 70 mm |
| 63 | Cold-rolled Sheet | Flat-rolled product of iron or non-alloy steel, cold-rolled, not clad, that has a width of 1,829 mm or more and a thickness of 0.32 mm or less or of 3.5 mm or more |
| 64 | Hollow Structural Sections | Small-diameter thick-walled steel pipes that have a thickness-to-outside-diameter ratio exceeding 18% |
| 65 | Large Diameter Line Pipe | ASME SA 672 or ASME SA 691 electric-fusion welded steel pipe as certified under the ASME Boiler and Pressure Vessel Code rules (and stenciled with at least one of the above-mentioned standards), is of a length not exceeding 15 feet, is for use other than in a CSA Z662 pipeline application and is imported with authorized inspection certificates and applicable ASME Partial Data Reports |
| 66 | Large Diameter Line Pipe | Line pipe, regardless of grade, outside diameter and wall thickness, single stenciled as “DNV-OS-F101” for exclusive use in offshore applications and marked “For Offshore Applications Only” |
| 67 | Large Diameter Line Pipe | Longitudinal submerged arc welded line pipe, regardless of grade, outside diameter and wall thickness, in lengths of 60 feet, with no girth welds, for exclusive use in slurry or tailings piping systems in oil sands projects and marked “For Use as Slurry/Tailings Pipe Only”; for greater certainty, this does not include use in a pipeline meeting specification CSA Z662 or use as pressure piping meeting CSA B51 Code |
| 68 | Large Diameter Line Pipe | Longitudinal submerged arc welded line pipe, regardless of outside diameter, wall thickness and length, for exclusive use in high-temperature steam distribution pipelines, marked “For Steam Distribution Only”, certified to CSA Z662-15 Clause 14 or Annex I and certified to have proven fatigue/creep test properties described in sections I.2.3.2 and I.3.2.1 of CSA Z662-15 as established by means of a creep test of no less than 10,000 hours carried out in accordance with ASTM E139 |
| 69 | Large Diameter Line Pipe | Longitudinal submerged arc welded line pipe with a double submerged arc weld, stenciled with Grade API 2B whether or not stenciled to any other grade, regardless of outside diameter, with a wall thicknesses of more than 1 inch for exclusive use in production of debarker rotors and marked “For Use in Production of Debarker Rotor Only” |
| 70 | Large Diameter Line Pipe | Longitudinal submerged arc welded line pipe, with a double submerged arc weld, certified to CSA Z245.1 (Grade 483 or higher), regardless of outside diameter or wall thickness with fracture propagation resistance of CSA Category II M45C or equivalent and marked (by stenciling or otherwise) as “Station Pipe” and for the following exclusive uses: (i) above-ground applications; (ii) above-ground facility or fabricated assembly; and (iii) below-ground applications within and for up to a distance of 100 meters from any facility or assembly |
| 71 | Rebar | Alloy steel bar, of special bar quality (SBQ), that has a diameter of less than 0.75 inch or more than 4.0625 inches |
| 72 | Hot-Rolled Bar | Alloy steel bar, of special bar quality (SBQ), that has a diameter of less than 0.75 inch or more than 4.0625 inches |
| 73 | Hot-Rolled Bar | Carbon steel bar, of special bar quality (SBQ), that has a diameter of more than 4.0625 inches |
| 74 | Line Pipe | Welded line pipe having a nominal outside diameter from and including 18 inches to 24 inches (with all dimensions having approximately the same allowable tolerances contained in the applicable standards), regardless of grade and wall thickness, with a manganese content of no less than 16% by weight, for exclusive use in slurry, tailings, and pressure piping systems in oil sands projects, and marked “Not for CSA Z662 Applications”; For greater certainty, this does not include use in a pipeline meeting CSA Z662 |
| 75 | Line Pipe | Longitudinal submerged arc welded line pipe, regardless of grade, having a nominal outside diameter from and including 18 inches to 24 inches (with all dimensions having approximately the same allowable tolerances contained in the applicable standards), with a wall thickness of 0.5 inch or more, in lengths of 60 feet, with no girth welds, for exclusive use in slurry or tailings piping systems in oils sands projects and marked “For Use as Slurry/Tailings Pipe Only” and having an accompanying mill test report indicating that the pipe is certified for use in slurry or tailings applications only; for greater certainty, this does not include use in a pipeline meeting CSA Z662 or as pressure piping meeting CSA B51 Code |
| 76 | Steel Wire | Alloy or non-alloy steel wire, degassed, of grade SAE 15B36, AISI 1025 or SCM435 |
| 77 | Line Pipe | Pipe, certified to meet CSA, ASTM A333 and ASTM A106 standards simultaneously, of external diameter exceeding 219.075 mm |
| 78 | Steel Plate | Steel plate manufactured to specification ASME SA‑387 Grade 11 |
| 79 | Oil Country Tubular Goods | Coupling stocks, seamless, of API 5CT grade C110, J55, K55, L80, P110 or T95, that have an outside diameter exceeding 2.875 inches |
| 80 | Large Diameter Line Pipe | Longitudinal submerged arc welded line pipe, of a nominal pipe size of 18 inches to 36 inches, of specification CSA Z245.1 Grade 550, Category II, thermo-mechanical control processed, for elevated‑temperature Steam-Assisted Gravity Drainage (SAGD) steam service |
| 81 | Line Pipe | Longitudinal submerged arc welded line pipe, of a nominal pipe size of 18 inches to 36 inches, of specification CSA Z245.1 Grade 550, Category II, thermo-mechanical control processed, for elevated‑temperature Steam-Assisted Gravity Drainage (SAGD) steam service |
| 82 | Line Pipe | Seamless pipe, of a nominal pipe size of 6 inches to 16 inches, of specification CSA Z245.1 Grade 550, Category II, quenched and tempered, for elevated‑temperature Steam-Assisted Gravity Drainage (SAGD) steam service |
| 83 | Large Diameter Line Pipe | Steam Assisted Gravity Drainage-produced emulsion pipe, of a nominal pipe size 30 inches to 36 inches, of CSA Z245.1 Grade 448, Category II, thermo-mechanical control processed |
| 84 | Steel Plate | Steel plate manufactured to specification ASTM A514 Grade Q or ASTM A709 Grade 100, that has a thickness of 6.35 mm to 101.6 mm |
| 85 | Coated Steel Sheet | Cold-rolled galvannealed steel, that has a thickness of 2.6 mm and coil widths of 767 mm or 823 mm, is pre-phosphated with a minimum tensile strength of 270 MPa and has a coating weight of 45 g/m2per side |
| 86 | Coated Steel Sheet | Cold-rolled galvannealed steel, that has a thickness of 1.6 mm, coil widths of 743 mm or 1,357 mm, a tensile strength of 1,180 MPa and a coating weight of 45 g/m2per side |
| 87 | Line Pipe | Longitudinal submerged arc welded line pipe, having a nominal outside diameter from and including 18 inches to 24 inches (with all dimensions having approximately the same allowable tolerances contained in the applicable standards), regardless of wall thickness and length, for the exclusive end use of high-temperature steam distribution in Steam-Assisted Gravity Drainage (SAGD) or Cyclic Steam Stimulation (CSS) processes, marked “For Steam Distribution Only (in SAGD or CSS End Uses Only)”, certified to CSA Z662.19 Clause 14 or Annex I and certified to have proven fatigue/creep test properties described in sections I.2.3.2 and I.3.2.1 of CSA Z662:19 as established by means of a creep test of no less than 10,000 hours carried out in accordance with ASTM E139 and having an accompanying mill test report indicating that the pipe is certified for use in high-temperature steam distribution in SAGD or CSS processes only |
| 88 | Line Pipe | Line pipe for use in low-temperature services, dual certified as meeting CSA Z245.1 Grade 359, Category II, and ASTM/ASME A/SA333 Grade 6 composite standard or triple certified as meeting CSA Z245.1 Grade 359, Category II, ASTM/ASME A/SA333 Grade 6 and ASTM/ASME A/SA106 Grade B composite standard, excluding line pipe of a diameter of 4 inches and 6 inches |
| 89 | Oil Country Tubular Goods | Seamless casings manufactured to API 5CT Grades T95 and C100/110 that have an outside diameter of more than 250.8 mm |
| 90 | Steel Billets and Blooms | Semi-finished products containing more than 2% of carbon by weight, with a circular cross-section of 1 inch to 30 inches in diameter, that meet specification ASTM A48 Class 40, or ASTM A536 Grades 60-40-18, 65-45-18, 80-55-06 or 100-70-02 |
| 91 | Steel Billets and Blooms | Semi-finished products containing more than 2% of carbon by weight, with a rectangular (other than square) cross-section of 2 square inches to 630 square inches, that meet specification ASTM A48 Class 40, or ASTM A536 Grades 60-40-18, 65-45-18, 80-55-06 or 100-70-02 |
| 92 | Steel Billets and Blooms | Semi-finished products containing more than 2% of carbon by weight, with a rectangular (including square) cross-section of 1 square inch to 26 square inches, that meet specification ASTM A48 Class 40, or ASTM A536 Grades 60-40-18, 65-45-18, 80-55-06 or 100-70-02 |
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