The Order Imposing a Surtax on the Importation of Certain Steel Goods has been updated, please see this link for full details: https://orders-in-council.canada.ca/attachment.php?attach=47487&lang=en
Amendments
1(1) The portion of subsection 2(1) of the Order Imposing a Surtax on the Importation of Certain Steel Goods1 before paragraph (a) is replaced by the following:
Surtax — countries with no trade agreement
2(1) Subject to section 3, goods that are classified under a tariff item set out in column 4 of Schedule 1 and do not originate in a country listed in Schedule 3, 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
(2) Section 2 of the Order is amended by adding the following after subsection (1):
Transitional measures
(1.1) For the period beginning on August 1, 2025 and ending on September 25, 2025, the surtax referred to in subsection (1) applies if
(a) the quantity of goods of the same class imported during that period exceeds the quantity determined by the formula
A - B
where
A is the quarterly total set out in column 2 of Schedule 1 for goods of the same class, and
B is the quantity of goods of the same class that are imported during the period beginning on June 27, 2025 and ending on July 31, 2025 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; or
(b) the quantity of goods of the same class that originate in the same country and are imported during the period beginning on June 27, 2025 and ending on September 25, 2025 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 exceeds the quantity determined by multiplying the percentage set out in column 3 of Schedule 1 by the quarterly total set out in column 2 of that Schedule for that class.
(3) Subsection 2(3) of the Order is repealed.
2 The Order is amended by adding the following after section 2:
Surtax — countries with trade agreement
2.1(1) Subject to section 3, goods that are classified under a tariff item set out in column 4 of Schedule 2 and originate in a country listed in Schedule 3, 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 that are imported during the same quarterly period exceeds the quarterly total set out in column 2 of Schedule 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 of Schedule 2 by the quarterly total set out in column 2 of that Schedule for that class.
Transitional measures
(2) For the period beginning on August 1, 2025 and ending on September 25, 2025, the surtax referred to in subsection (1) applies if
(a) the quantity of goods of the same class imported during that period exceeds the total set out in column 2.1 of Schedule 2 for that class; or
(b) the quantity of goods of the same class that originate in the same country and are imported during that period exceeds the quantity determined by multiplying the percentage set out in column 3 of Schedule 2 by the total set out in column 2.1 of that Schedule for that class.
Quarterly period
(3) For the purposes of subsection (1), a quarterly period is a three-month period, the first of which begins on September 26, 2025.
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.
3(1) Paragraphs 3(a) and (b) of the Order are replaced by the following:
(a) goods referred to in subsections 2(1) and (1.1) that are in transit to Canada on or before June 27, 2025;
(a.1) goods referred to in subsections 2.1(1) and (2) that are in transit to Canada on or before August 1, 2025;
(b) goods originating in Canada, the United States or Mexico;
(2) Paragraph 3(d) of the Order is replaced by the following:
(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 or in column 4 of Schedule 2.
4 The Order is amended by adding the following after section 3:
Other surtaxes
3.1 Despite any other order made under the Customs Tariff, if a good that is subject to a surtax under this Order is also subject to any other surtax under the Customs Tariff, only the surtax under this Order is applicable to the good.
5 Schedules 1 and 2 to the Order are replaced by the Schedules 1, 2 and 3 set out in the schedule to this Order.
6 This Order comes into force on August 1, 2025.