Tariff relief for Canadian importers importing steel products subject to tariff rate quota (TRQ)
Tariff relief is available in specific circumstances for businesses importing steel products subject to tariff rate quota.
Existing tariff relief
Remission has already been implemented on a generally available basis (i.e., all importers of specified products) for certain steel products as set out in the Schedule to the Surtax on Imports of Certain Steel Goods Remission Order, 2025.
For more information about how to access this relief, please refer to the CBSA's Customs Notice 26-02: Administration of Surtax on Imports of Certain Steel Goods Remission Order 2025.
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
Imports not subject to tariffs
Imports of subject steel products originating in Canada, the United States, and Mexico are exempted from the tariff rate quota 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
- casual goods as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations.
Goods that are eventually exported
Where goods are eventually exported, companies can apply to: