Canada Gazette, Part II, Volume 159, Number 15: Order Imposing a Surtax on the Importation of Certain Steel Goods: SOR/2025-148

Interpretation

Origin of goods

1 For the purposes of this Order, the origin of goods is determined in accordance with the rules of origin set out in the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations, as the case may be.

Surtax

50% surtax

2 (1) Subject to section 3, goods that are classified under a tariff item set out in column 4 of Schedule 1, as well as those that are otherwise classifiable under one of those tariff items but are classified under a tariff item of Chapter 99 of the List of Tariff Provisions, are subject to a surtax in the amount of 50% of their value for duty determined in accordance with sections 47 to 55 of the Customs Act if

• (a) the quantity of goods of the same class imported during the same quarterly period exceeds the total set out in column 2 for that class; or
• (b) the quantity of goods of the same class that originate in the same country and are imported during the same quarterly period exceeds the quantity determined by multiplying the percentage set out in column 3 by the total set out in column 2 for that class.

Quarterly period

(2) For the purposes of subsection (1), a quarterly period is a three-month period, the first of which begins on the day on which this Order comes into force.

Carry forward of unused portion

(3) If the quantity of goods of a class imported during a quarterly period is less than the quarterly total set out in column 2 of Schedule 1, the unused portion is carried forward into the next quarterly period.

Import permit

(4) Goods are considered to be imported in excess of the limits set out in subsection (1) if they are not imported under a permit that is issued under subsection 8(1) of the Export and Import Permits Act in respect of steel goods referred to in item 82 of the Import Control List and that is valid at the time at which the goods are accounted for under subsection 32(1), (3) or (5) of the Customs Act.

Exceptions

3 The following goods are not subject to the surtax and are excluded from the determination of the quantity of goods imported:

• (a) goods that are in transit to Canada on the day on which this Order comes into force;
• (b) goods originating in any of the countries listed in Schedule 2;
• (c) casual goods as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations; and
• (d) goods that are classified under a tariff item of Chapter 98 of the List of Tariff Provisions, even if the goods are otherwise classifiable under a tariff item set out in column 4 of Schedule 1.

Coming into Force

June 27, 2025

6 This Order comes into force on June 27, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.

SCHEDULE 1

(Subsections 2(1) and (3) and paragraph 3(d))

SCHEDULE 2

(Paragraph 3(b))

Exempted countries

• Australia
• Austria
• Belgium
• Brunei Darussalam
• Bulgaria
• Canada
• Chile
• Colombia
• Costa Rica
• Croatia
• Cyprus
• Czechia
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Honduras
• Hungary
• Iceland
• Ireland
• Israel
• Italy
• Japan
• Jordan
• Korea
• Latvia
• Liechtenstein
• Lithuania
• Luxembourg
• Malaysia
• Malta
• Mexico
• Netherlands
• New Zealand
• Norway
• Panama
• Peru
• Poland
• Portugal
• Romania
• Singapore
• Slovakia
• Slovenia
• Spain
• Sweden
• Switzerland
• Ukraine
• United Kingdom
• United States
• Vietnam

For more information please visit this link: https://gazette.gc.ca/rp-pr/p2/2025/2025-07-16/html/sor-dors148-eng.html