United States Surtax Order (Steel and Aluminum 2025)

Marginal note:25% surtax

• 1 (1) Subject to section 2, the following goods that originate in the United States are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:

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

  • (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; 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.

• 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.