Tariff relief for Canadian importers importing steel derivative products
Tariff relief is available in specific circumstances for businesses importing steel derivative goods.
Existing tariff relief
Through the Steel Derivative Goods Surtax Remission Order, remission has already been implemented on a generally available basis (i.e., all importers of specified products) for goods used in public health, health care, public safety, and national security under Sections 1 and 2, for certain wind towers under Section 4, as well as certain products as set out in the Schedule to the Order.
For more information about how to access this relief, please refer to the CBSA's Customs Notice 26-07: Steel Derivative Goods Surtax Remission Order
Remissions request
Where existing relief is not available for the goods being imported, companies may choose to submit a request for exceptional relief.
Exemptions and Other Programs
Exclusions
A range of exclusions have been implemented through section 2 of the Steel Derivative Goods Surtax Order.
This includes relief for:
- wind towers for installation in energy projects located west of the Ontario–Manitoba border
- time-limited relief for goods used in motor vehicle or aerospace manufacturing
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
Exclusions are outlined in the Customs Notice 25-33: Steel Derivative Goods Surtax Order
Goods that are eventually exported
Where goods are eventually exported, companies can apply to: