https://orders-in-council.canada.ca/attachment.php?attach=48944&lang=en
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance and Minister of State (U.S. Trade), makes the annexed Order Amending the United States Surtax Order (Steel and Aluminum 2025) under subsection 53(2) and paragraph 79(a) of the Customs Tariff.
Sur recommandation du ministre des Finances et du ministre d’État (Commerce avec les États-Unis) et en vertu du paragraphe 53(2) et de l’alinéa 79a) du Tarif des douanes, Son Excellence la Gouverneure générale en conseil prend le Décret modifiant le Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025), ci-après.
Order Amending the United States Surtax Order (Steel and Aluminum 2025)
Amendments
1 Subsection 1(1) of the United States Surtax Order (Steel and Aluminum 2025)1 is replaced by the following:
Goods
1(1) Subject to section 2, the following goods that originate in the United States are subject to a surtax:
(a) goods that are classified under any of the tariff items set out in Schedule 1, 1.1, 2 or 2.1;
(b) goods that are classified under any of the tariff items set out in Schedule 3 that are otherwise classifiable under a tariff item set out in Schedule 1 or 1.1; and
(c) goods that are classified under any of the tariff items set out in Schedule 4 that are otherwise classifiable under a tariff item set out in Schedule 2 or 2.1.
Percentages
(1.1) The goods referred to in subsection (1) are subject to a surtax in the amount of the following percentages of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:
(a) in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1 or 2, 25%; and
(b) in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1.1 or 2.1, 50%.
Goods in transit
(1.2) Despite subsection (1.1), if the goods are in transit to Canada on the day on which this subsection comes into force, they are subject to the surtax that was applicable to them before that day.
2 Paragraphs 2(a) and (a.1) of the Order are replaced by the following:
(a) goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 3, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1 or 1.1;
(a.1) goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 4, even if the goods are otherwise classifiable under a tariff item set out in Schedule 2 or 2.1;
3 Schedules 1 and 2 to the Order are replaced by the Schedules 1 to 2.1 set out in the schedule to this Order.
Coming into Force
4 This Order comes into force on the day on which the United States Surtax Order (2026) comes into force, but if it is registered after that day, it comes into force on the day on which it is registered.
SCHEDULE
(Section 3)
SCHEDULE 1
(Paragraphs 1(1)(a) and (b) and (1.1)(a) and 2(a))
Goods Subject to 25% Surtax — Aluminum
7615.10.00
7615.20.00
SCHEDULE 1.1
(Paragraphs 1(1)(a) and (b) and (1.1)(b) and 2(a))
Goods Subject to 50% Surtax — Aluminum
7601.10.00
7601.20.00
7604.10.00
7604.21.00
7604.29.00
7605.11.00
7605.19.00
7605.21.00
7605.29.00
7606.11.00
7606.12.00
7606.91.00
7606.92.00
7607.11.00
7607.19.00
7607.20.00
7608.10.00
7608.20.00
7609.00.00
7610.10.00
7610.90.10
7610.90.90
7614.10.00
7614.90.00
7616.10.00
7616.99.10
7616.99.90
SCHEDULE 2
(Paragraphs 1(1)(a) and (c) and (1.1)(a) and 2(a.1))
Goods Subject to 25% Surtax — Steel
7320.10.00
7321.90.10
7321.90.21
7321.90.22
7321.90.23
7321.90.24
7321.90.29
7321.90.90
7322.19.00
7322.90.10
7322.90.20
7322.90.90
7323.10.00
7323.93.10
7323.93.90
7323.94.00
7323.99.00
7324.10.00
7324.29.10
7324.29.90
7324.90.00
SCHEDULE 2.1
(Paragraphs 1(1)(a) and (c) and (1.1)(b) and 2(a.1))
Goods Subject to 50% Surtax — Steel
7206.10.00
7206.90.00
7207.11.00
7207.12.00
7207.19.00
7207.20.00
7208.10.00
7208.25.00
7208.26.00
7208.27.00
7208.36.00
7208.37.00
7208.38.00
7208.39.00
7208.40.00
7208.51.00
7208.52.00
7208.53.00
7208.54.00
7208.90.00
7209.15.00
7209.16.00
7209.17.00
7209.18.00
7209.25.00
7209.26.00
7209.27.00
7209.28.00
7209.90.00
7210.11.00
7210.12.00
7210.20.00
7210.30.00
7210.41.00
7210.49.00
7210.50.00
7210.61.00
7210.69.00
7210.70.00
7210.90.00
7211.13.00
7211.14.00
7211.19.00
7211.23.00
7211.29.00
7211.90.00
7212.10.00
7212.20.00
7212.30.00
7212.40.00
7212.50.00
7212.60.00
7213.10.00
7213.20.00
7213.91.00
7213.99.00
7214.10.00
7214.20.00
7214.30.00
7214.91.00
7214.99.00
7215.10.00
7215.50.00
7215.90.00
7216.10.00
7216.21.00
7216.22.00
7216.31.00
7216.32.00
7216.33.00
7216.40.00
7216.50.00
7216.99.00
7217.10.00
7217.20.00
7217.30.00
7217.90.00
7218.10.00
7218.91.00
7218.99.00
7219.11.00
7219.12.00
7219.13.00
7219.14.00
7219.21.00
7219.22.00
7219.23.00
7219.24.00
7219.31.00
7219.32.00
7219.33.00
7219.34.00
7219.35.00
7219.90.00
7220.11.00
7220.12.00
7220.20.00
7220.90.00
7221.00.00
7222.11.00
7222.19.00
7222.20.00
7222.30.00
7222.40.00
7223.00.00
7224.10.00
7224.90.00
7225.11.00
7225.19.00
7225.30.00
7225.40.00
7225.50.00
7225.91.00
7225.92.00
7225.99.00
7226.11.00
7226.19.00
7226.20.00
7226.91.00
7226.92.00
7226.99.00
7227.10.00
7227.20.00
7227.90.00
7228.10.00
7228.20.00
7228.30.00
7228.40.00
7228.50.00
7228.60.00
7228.70.00
7228.80.00
7229.20.00
7229.90.00
7301.10.00
7301.20.00
7302.10.00
7302.30.10
7302.30.90
7302.40.00
7302.90.00
7304.11.00
7304.19.00
7304.22.00
7304.23.00
7304.24.00
7304.29.00
7304.31.00
7304.39.00
7304.41.00
7304.49.00
7304.51.00
7304.59.00
7304.90.00
7305.11.00
7305.12.00
7305.19.00
7305.20.00
7305.31.00
7305.39.00
7305.90.00
7306.11.00
7306.19.00
7306.21.00
7306.29.00
7306.30.00
7306.40.00
7306.50.00
7306.61.00
7306.69.00
7306.90.00
7307.21.00
7307.22.00
7307.23.00
7307.29.10
7307.29.20
7307.29.91
7307.29.99
7307.91.00
7307.92.00
7307.93.00
7307.99.00
7308.10.00
7308.20.00
7308.30.00
7308.40.00
7308.90.00
7309.00.00
7310.10.00
7310.21.00
7310.29.00
7311.00.00
7312.10.00
7312.90.00
7313.00.00
7314.12.00
7314.14.00
7314.19.00
7314.20.00
7314.31.00
7314.39.00
7314.41.00
7314.42.00
7314.49.00
7314.50.00
7315.11.00
7315.12.00
7315.19.00
7315.20.00
7315.81.00
7315.82.00
7315.89.00
7315.90.00
7316.00.10
7316.00.20
7317.00.00
7318.11.00
7318.12.00
7318.13.00
7318.14.00
7318.15.00
7318.16.00
7318.19.00
7318.21.00
7318.22.00
7318.23.00
7318.24.00
7318.29.00
7319.40.10
7319.40.90
7319.90.10
7319.90.90
7320.20.00
7320.90.00
7325.91.00
7325.99.10
7325.99.91
7325.99.99
7326.11.00
7326.19.10
7326.19.90
7326.20.00
7326.90.10
7326.90.90