Canada Updates the List of Steel Goods That Can Get Surtax Relief

What Changed

Canada has changed which steel derivative goods can get relief (a refund, called a remission) from the steel derivative goods surtax. On October 23, 2026, the government registered an order called the “Order Amending the Steel Derivative Goods Surtax Remission Order, No. 1” (SOR/2026-227), made under section 115 of the Customs Tariff on the recommendation of the Minister of Finance. It was published in the Canada Gazette, Part II, on November 4, 2026. The order came into force the day it was registered — October 23, 2026. It does not create a brand-new surtax; it amends the existing remission order, replacing that order’s section 3, section 5 and its schedule — in plain terms, it updates the list of goods and the conditions for getting the surtax back. The Canada Border Services Agency (CBSA) updated its guidance notice, Customs Notice 26-07, on November 2, 2026, to match the current order. [1][2][3]

Why It Matters

Canada charges a surtax on imports of certain steel derivative goods under the Steel Derivative Goods Surtax Order. The remission order gives relief from that surtax for specific goods and uses — for example, goods for public health, public safety and national security; health care; certain utility wind towers for offshore or Canadian energy projects; and all goods listed in the order’s schedules. This amendment changes which goods qualify by replacing the schedule. If you import steel derivative goods — think bridge sections, fasteners, wire rope and strand, mesh and grating, steel-framed seats and office furniture, prefabricated buildings and silos, and similar items — whether you still owe the surtax or can claim it back can now turn on whether your exact goods are listed in Schedule 1, 2 or 3 of the updated order. This order is about relief from an existing surtax, not a new duty, and no surtax rate or dollar amount is set or changed by it. The sources state no rate, so this note gives none. [1][2]

What to Check Next

If you import steel derivative goods, confirm whether your specific goods are listed in Schedule 1, 2 or 3 of the current remission order (the schedules are organized by tariff classification number and cover goods under headings such as HS 3925, 7308, 7312, 7314, 7315, 7317, 7318, 7326, 8302, 9401, 9403 and 9406). Watch the conditions: Schedule 1 goods must be classified under the listed tariff number; Schedule 2 goods must be imported before a set date — two listed items carry a March 31, 2027 cut-off; and Schedule 3 goods are limited by business number, tariff number, import period and conditions. Two rules apply across the board: no other relief can already have been granted for the same good, and the importer must claim the remission within two years of the date of import, from the Minister of Public Safety and Emergency Preparedness. When claiming at the border, enter the correct Special Authority / OIC code on your accounting document (CBSA lists codes 26-0145A through 26-0145F in Customs Notice 26-07). United States-origin goods, or requests from businesses that are not named in a remission order, are handled separately by Finance Canada. Check eligibility with your customs broker or the CBSA — the product description and conditions control, not the tariff number alone. [1][2]

Status

In effect — amending order SOR/2026-227 registered and in force 23 Oct 2026; published in Canada Gazette, Part II, 4 Nov 2026; CBSA Customs Notice 26-07 updated 2 Nov 2026

Direction

Import to Canada

Country/region

Global (steel derivative goods imported into Canada; US-origin handled separately by Finance Canada)

Goods

Steel derivative goods listed in Schedules 1–3 of the remission order — e.g. bridges and bridge-sections, fasteners, wire rope and strand, mesh and grating, steel-framed seats and furniture, prefabricated buildings and silos, utility wind towers; selected items under HS 3925, 7308, 7312, 7314, 7315, 7317, 7318, 7326, 8302, 9401, 9403, 9406

Published

5 Nov 2026

Sources

1. Canada Gazette, Part II, Volume 160, Number 22 — SOR/2026-227, “Order Amending the Steel Derivative Goods Surtax Remission Order, No. 1” (registered 23 Oct 2026, P.C. 2026-1014; made under section 115 of the Customs Tariff; published 4 Nov 2026). Replaces section 3, section 5 and the schedule of the Steel Derivative Goods Surtax Remission Order; grants remission of surtaxes paid or payable under the Steel Derivative Goods Surtax Order for goods in Schedules 1–3; comes into force on the day of registration; two-year claim limit; Schedule 2 items carry a 31 Mar 2027 import cut-off. No surtax rate stated. Read 5 Nov 2026.
2. Canada Border Services Agency — Customs Notice 26-07, “Steel Derivative Goods Surtax Remission Order” (issued 11 Mar 2026; updated 2 Nov 2026). Describes who may claim, covered uses (public health/safety and national security, health care, utility wind towers under tariff item 7308.20.00, and Schedules 1–3), the two-year claim limit to the Minister of Public Safety and Emergency Preparedness, the Special Authority / OIC codes (26-0145A–F), and the Finance Canada contact for US-origin goods and businesses without a remission order. Read 5 Nov 2026.
3. Canada Gazette, Part II, Volume 160, Number 22: Index (4 Nov 2026) — lists SOR/2026-227 among the regulations registered in this issue. Read 5 Nov 2026.

Verification boundary: SOR/2026-227 (the full Gazette text), the Canada Gazette Part II index for Vol. 160, No. 22, and CBSA Customs Notice 26-07 were read on 5 November 2026. SOR/2026-227 is an amending order — it replaces sections 3 and 5 and the schedule of the existing Steel Derivative Goods Surtax Remission Order; it is in force from its registration date, 23 October 2026, and was published in the Canada Gazette, Part II, on 4 November 2026. The sources state no surtax rate, dollar amount or percentage, so this note gives none. The underlying “Steel Derivative Goods Surtax Order” is named in the order but its own rate and country scope were not read for this note, so none is stated here. “In force” is distinguished from “proposed”: the amending remission order is in force.

Trade Notes are general information, not customs, legal or tax advice. Publication dates are not automatically effective dates. Sources are re-checked when a note is updated.