Canada's tariffs: Steel and aluminum
Canada maintains a non-stackable policy for the following tariffs on steel and aluminum. Only one of these measures can apply to a particular good, following this order of precedence:
- Tariffs on steel imports over the established tariff rate quotas for non-CUSMA countries
- Either:
- tariffs on U.S. steel and aluminum products;
- tariffs on Chinese steel and aluminum products; or
- tariffs on non-U.S. imports that contain steel melted and poured, or aluminum smelt and cast, in China.
- Tariffs on steel derivative products from any country
Determine which measure applies to your product
Find the first category in this list that matches your good. Only the tariffs in that category will apply to your good, regardless of whether your good falls into more categories further down the list.
For example, your good falls into tariff categories 2 and 3. Only tariffs for category 2 will apply because it's higher up on this list.
Specific examples of how the non-stackable policy works
- Steel goods of Chinese origin subject to both the China steel tariff and tariff rate quotas are subject to 25% tariff for importations within the quota, but 50% for importations above the quota.
- Goods of U.S. origin subject to both the U.S. tariff and derivative tariff will only be charged the U.S. tariff. Even if remission is in place on the U.S. steel imports, the derivative surtax is still not applicable.
Is your product:
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Steel imported from non-CUSMA countries in quantities exceeding tariff rate quota (TRQ) volumes
STOP if this category describes your product. Only the following tariffs will apply to your product:
Tariffs on steel imported from non-CUSMA countries in quantities exceeding TRQ volumes
What it applies to
Since December 26, 2025, tariff rate quotas have been set to:
- 20% of 2024 import levels for countries that do not have a free trade agreement in force with Canada
- 75% of 2024 import levels for countries that have a free trade agreement in force with Canada. Countries that are eligible for the free trade agreement partner quota are set out in Schedule 3 of the Order Imposing a Surtax on the Importation of Certain Steel Goods
In both cases, imports exceeding the tariff rate quota volumes are subject to a 50% surtax.
Why Canada applies it
Tariff rate quotas allow a certain quantity of goods to be imported into Canada tariff-free. After that limit is reached, tariffs apply.
For steel products, the tariff rate quotas help prevent harmful trade diversion as a result of the U.S. tariffs and global overcapacity. It also allows Canadian steel producers to compete fairly and support their pivot to the domestic marketplace.
Products covered
The products subject to these tariffs, by tariff classification number, are listed as applicable in Schedule 1 or Schedule 2 of the Order Imposing a Surtax on the Importation of Certain Steel Goods.
Exemptions
Imports of subject steel products originating in Canada, the United States, and Mexico are exempted from this measure.
Tariffs also do not apply where goods are:
- used for specified non-commercial uses, as outlined under Chapter 98 of the Customs Tariff, or
- goods casual as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations.
Related links
GAC Notice to importers on quota quantities
Utilization of tariff rate quota
Access relief from these tariffs
Access relief for steel products subject to tariff rate quotas
CONTINUE if this category does not describe your product.
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Either:
- U.S. steel and aluminum,
- Chinese steel and aluminum, or
- Non-U.S. imports that contain steel melted and poured, or aluminum smelt and cast in China
STOP if this category describes your product. Only the following tariffs will apply to your product:
Tariffs on any of these types of products
U.S. steel and aluminum
What it applies to
Effective March 13, 2025:
- 25% tariffs on certain U.S. steel and aluminum products
Why Canada applies it
Canada imposed tariffs in response to the tariffs imposed by the U.S. on Canadian steel and aluminum goods. The government continues to work with the U.S. to resolve these tariffs.
Products covered
List of products subject to the 25 per cent reciprocal tariffs
Exemptions
Imports classified under certain items in Chapter 98 or 99 of the Schedule to the Customs Tariff are not subject to the tariffs. For more information on the items of Chapter 98 and 99 that are subject to the tariffs, please refer to Schedule 3 (for aluminum) and Schedule 4 (for steel) of the United States Surtax Order (Steel and Aluminum 2025).
Access relief from these tariffs
Access relief for tariffs that apply on certain goods from the U.S.
Chinese steel and aluminum
What it applies to
Effective October 22, 2024:
- 25% surtax on imports of certain steel and aluminum products from China
Why Canada applies it
The surtax is applied in response to China's non-market acts, policies and practices for its steel and aluminum sectors that could lead to a surge of imports and adversely affect domestic production and planned investments in Canada's steel and aluminum industries.
Products covered
List of products subject to the 25 per cent surtax
Access relief from these tariffs
Access relief for tariffs that apply on certain goods from China
Non-U.S. imports that contain steel melted and poured, or aluminum smelt and cast in China
What it applies to
Effective July 31, 2025:
- 25% surtax applies to certain steel or aluminum goods imported into Canada that contain either:
- steel melted and poured in China, or
- aluminum smelt and cast in China.
Why Canada applies it
The government introduced this surtax to address risks associated with persistent global overcapacity and non-market policies and practices in the steel and aluminum sectors, which are exacerbated by restrictive trade measures taken by the U.S.
Products covered
List of products subject to the 25 per cent surtax
Exemptions
Goods that have a cumulative value for duty of $5,000 or less and goods subject to the China Surtax Order are exempted from these tariffs.
In addition, tariffs do not apply where goods are:
- used for specified non-commercial uses, as outlined under Chapter 98 of the Customs Tariff;
- casual goods as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations; and
- goods that originate in the United States, as determined in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.
Access relief from these tariffs
Where goods are eventually exported, companies can apply to:
CONTINUE if this category does not describe your product.
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Steel derivatives from any country
STOP if this category describes your product. Only the following tariffs will apply to your product:
Tariffs on steel derivatives from any country
What it applies to
Effective December 26, 2025:
- 25% tariffs on the full value of targeted steel derivative products from any country
Why Canada applies it
Canadian steel derivative producers are affected by global steel overcapacity, U.S. tariffs on steel derivatives, and resulting trade diversions. This measure aims to protect these producers and to further support Canadian primary steel producers by protecting their consumer base in Canada.
Products covered
List of products subject to the 25 per cent tariffs on steel derivatives
Exemptions
Steel goods used as manufacturing inputs in the auto and aerospace industries are subject to a time-limited exemption. Utility wind towers, and sections of those towers, imported for installation in energy projects located west of the Ontario–Manitoba border are also exempted.
In addition, tariffs do not apply where goods are:
- used for specified non-commercial uses, as outlined under Chapter 98 of the Customs Tariff, or
- casual goods as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations
Access relief from these tariffs
Access relief for tariffs that apply on certain steel derivative goods