SOR/2025-287202512

19

20264

29

CUSTOMS TARIFFSurtax on Imports of Certain Steel Goods Remission Order, 2025P.C.2025-976202512

18

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Surtax on Imports of Certain Steel Goods Remission Order, 2025 under section 115a of the Customs Tariffb.aS.C. 2005, c. 38, par. 145(2)(j)bS.C. 1997, c. 36Remission and Conditions

Remission — goods in transit1(1)Subject to subsection (2), remission is granted of the surtax, or any portion of the surtax, paid or payable under subsections 2(1) and (1.1) of the Order Imposing a Surtax on the Importation of Certain Steel Goods in respect of any goods referred to in that Order that are in transit to Canada(a)on or before August 1, 2025; or(b)on or before December 26, 2025 and after August 1, 2025.Conditions(2)Remission is granted on the following conditions:(a)the good is imported into Canada(i)in the case of a good of which remission is granted under paragraph (1)(a), on or after August 1, 2025, or(ii)in the case of a good of which remission is granted under paragraph (1)(b), on or after December 26, 2025;(b)no other claim for relief of the surtax, or the portion of the surtax, has been granted under the Customs Tariff in respect of the good; and(c)the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation of the good.SOR/2026-70, s. 1

Remission — goods described in schedule2(1)Subject to subsection (2), remission is granted of the surtax, or any portion of the surtax, paid or payable under the Order Imposing a Surtax on the Importation of Certain Steel Goods in respect of any goods of a class set out in column 1 of the schedule that meet the description set out in column 2.Conditions(2)Remission is granted on the following conditions:(a)the good is imported into Canada on or after June 27, 2025;(b)no other claim for relief of the surtax, or the portion of the surtax, has been granted under the Customs Tariff in respect of the good; and(c)the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation of the good.

Repeal

3The Surtax on the Importation of Certain Steel Goods Remission Order1 is repealed.1SOR/2019-315

Coming into Force

Registration4This Order comes into force on the day on which it is registered.

SCHEDULE(Subsection 2(1))Column 1Column 2ItemClass of GoodsDescription of Goods1Steel Billets and BloomsRound alloy steel bars for the production of oil country tubular goods or line pipes, that have a diameter of 215 mm, 225 mm, 270 mm or 290 mm and that are specified to meet API, CSA, ASTM, ASME standards or enhanced grades2Line PipeUnfinished seamless carbon or alloy steel line pipes in the form of mother tubes that have an outside diameter of 184 mm, 197 mm, 210 mm, 235 mm, 260 mm, 286 mm, 328 mm, 350 mm, 368 mm, 377 mm, 394 mm, 402 mm, 419 mm, 426 mm, 450 mm, 475 mm, 480 mm, 500 mm, 521 mm, 530 mm, 560 mm, 585 mm or 610 mm, that have a wall thickness of at least 9 mm but not exceeding 110 mm and a length of at least 7.72 m but not exceeding 15.24 m, and that are not stenciled as meeting any line pipe product specification, but are suitable for use in the production, and not solely the finishing, of seamless line pipe made to one or more of the following specifications: API 5L, CSA Z245.1, ISO 3183, ASTM A333, ASTM A335, ASTM A106, ASTM A53 or their equivalent3Steel PlateFlat-rolled steel, not in coils, that has a thickness of less than 6.35 mm4Steel PlateSteel plate, of grade A572-42, that has dimensions of 5.5 inches by 97 inches by 140 inches5Steel PlateSteel plate, that has a thickness of more than 5 inches6Steel PlateSteel plate, pressure vessel quality, of grade A516-70 or SA 516-70, that has a thickness of more than 3.25 inches7Hollow Structural SectionsHollow structural section, that has a nominal pipe size of 24 inches, 26 inches, or 28 inches or more, that has a length of 40 feet or more, and a minimum manganese content of 16% by weight8Steel PlateSteel plate, pressure vessel quality, vacuum-degassed, that has a thickness between 4.5 inches to 6.5 inches9Hot-Rolled BarRound, square or flat bar, that has a thickness of less than 2.75 inches, of alloy containing 11% to 15% manganese10Structural SteelAngle, shape or section of an alloy containing 11% to 15% manganese11Hot-Rolled BarHot-rolled bar, quenched and tempered pre-hardened tool steel, of proprietary grade Toolox 33, Toolox 44 or Toolox 46 of a hardness of 30 to 60 HRC, that has a thickness of less than 2.75 inches12Carbon Steel IngotsIngots, quenched and tempered pre-hardened tool steel, of a hardness of 30 to 60 HRC and of proprietary grade Toolox 33, Toolox 44 or Toolox 4613Hot-Rolled BarCold work tool steel, hot-rolled bar, of proprietary grade DC53 of a hardness of 60 to 64 HRC, that has a thickness of less than 2.75 inches14Cold Finished BarsCold work tool steel, cold finished bars, of proprietary grade DC53 of a hardness of 60 to 64 HRC, that have a thickness of less than 2.75 inches15Steel PlateCold work tool steel, plate, of proprietary grade DC53 of a hardness of 60 to 64 HRC16Hot-Rolled BarCold work tool steel, hot-rolled bar, of proprietary grade DCMX of a hardness of 60 to 62 HRC, that has a thickness of less than 2.75 inches17Cold Finished BarsCold work tool steel, cold finished bars, of proprietary grade DCMX of a hardness of 60 to 62 HRC, that have a thickness of less than 2.75 inches18Steel PlateCold work tool steel, plate, of proprietary grade DCMX of a hardness of 60 to 62 HRC19Hot-Rolled BarHot work tool steel, hot-rolled bar, that has a thickness of less than 2.75 inches and of proprietary grade DH31-EX20Steel PlateHot work tool steel, plate, of proprietary grade DH31-EX, that has a width of less than 6 inches21Hot-Rolled BarPre-hardened tool steel, hot-rolled bar, that has a thickness of less than 2.75 inches, of a hardness of 40 to 43 HRC and of proprietary grade NAK5522Steel PlatePre-hardened tool steel, plate, of a hardness of 40 to 43 HRC and of proprietary grade NAK5523Coated Steel SheetGalvanized flat-rolled steel of Grade DX51D, as defined under EN 10346, or equivalent, of a thickness of 0.14 mm24Pre-PaintedPre-painted steel sheet, in coils, of specification ASTM A755 or A792, of proprietary grade GLX25Coated Steel SheetFlat-rolled steel, coated, of proprietary grade CeramicSteel, with white satin gloss 6100S26Pre-PaintedPre-painted steel, colaminated with polyester film with high-gloss finish27Hot-Rolled BarAlloy steel bar, hot-rolled, that has a thickness of less than 2.75 inches, of aircraft quality or military specification, of grade 4130 MIL-S-6758, E-4340 MIL-S-5000, 9310 AMS 6265/MIL-S-7393, ES2100 MIL-S-7420, 300M MIL-S-8844 or Nitriding 135 MIL-S-670928Cold Finished BarsAlloy steel bars, cold-finished, that have a thickness of less than 2.75 inches, of aircraft quality or military specification, of grade 4130 MIL-S-6758, E-4340 MIL-S-5000, 9310 AMS 6265/MIL-S-7393, ES2100 MIL-S-7420, 300M MIL-S-8844 or Nitriding 135 MIL-S-67029Cold Finished BarsFree-machining hexagonal bars with diameter sizes of up to 2 inches of grades AISI 4140QT, 1215, 1215 heat-treated or 12L1430Standard PipeWelded stainless steel pipe31Line PipeLongitudinally submerged arc welded emulsion pipe that has an outside diameter not exceeding 610 mm, of grade 359 (X-52) to grade 448 (X-65), has a nominal length of 18 m, is used for Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) steam distribution and is certified with the Elevated Temperature Tension Test (ETTT)32Line PipeLongitudinally submerged arc welded pipe that has an outside diameter not exceeding 610 mm, is of any API grade, is used for Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) steam distribution and is certified with the Elevated Temperature Tension Test (ETTT)33Oil Country Tubular GoodsSeamless pipes, of martensitic stainless steel, of proprietary grade SM13CRS-11034Oil Country Tubular GoodsSeamless pipes of proprietary grade SM2535-110 (nickel alloy)35Oil Country Tubular GoodsSeamless pipes of proprietary grade SM25CRW-125 (duplex stainless steel)36Standard PipeTubes drawn over mandrel37Line PipeCarbon hot-finished seamless mechanical tubing, of any grade other than ASTM A106 and A333, that has a wall thickness of at least 0.5 inch but not exceeding 6 inches38Standard PipeU-Tubes, of grade SA-688 TP304L, that have an outer welded diameter of 0.75 inch or 0.625 inch39Structural SteelSteel bulb flats in shipbuilding grades40Steel PlateSteel plate, heat-treated, of grade A514, that has a thickness of more than 70 mm41Steel PlateSteel plate, heat-treated, abrasion resistant, with a Brinell Hardness Number (BHN) of 360 to 477, that has a thickness of more than 70 mm42Steel PlateSteel plate, heat-treated, abrasion resistant, with a Brinell Hardness Number (BHN) of 477 to 545, that has a thickness of more than 31.75 mm43Steel PlateSteel plate, heat-treated, abrasion resistant, with a Brinell Hardness Number (BHN) over 54544Steel PlateFlat-rolled steel, of an alloy containing 11% to 15% manganese, that has a thickness of at least 0.5 inch but not exceeding 0.75 inch45Steel PlateFlat-rolled steel, of proprietary grade Hardox 600 with a Brinell Hardness Number (BHN) of 550 to 640, that has a thickness of at least 5 mm but not exceeding 10 mm46Large Diameter Line PipeLongitudinally submerged arc welded line pipe, of a nominal pipe size of 36 inches or 42 inches, certified to CSA Z245.1:22 Grade 483, Category II47Cold Finished BarsFlat bars, cold-formed or cold-finished, of specification ASTM A108, that have a width of 0.25 inch to 12 inches and a thickness of 0.125 inch to 4 inches48Cold Finished BarsBars, cold-formed or cold-finished, of specification AISI 1018, that have a square dimension of 0.125 inch to 7 inches49Cold Finished BarsBars and rods of free cutting steel, cold-formed or cold-finished, of grade AISI 12L14, that have a square dimension of 0.125 inch to 7 inches50Cold Finished BarsBars and rods of free cutting steel, cold-formed or cold-finished, of grade AISI 12L14, that have a width of 0.25 inch to 12 inches and that have a thickness of 0.125 inch to 4 inches51Cold Finished BarsBars, cold-formed or cold-finished, of alloy steel SAE/AISI 4140, of specification ASTM A108-18, subcritically annealed prior to drawing, that have a width of 0.25 inch to 12 inches and that have a thickness of 0.125 inch to 4 inches52Oil Country Tubular GoodsCasings or tubings of proprietary grades JFE-13Cr95, HP2-13Cr95/95M/110/110M, JFE-UHP-15Cr125, JFE-UHP-17Cr110/125, SM13CRS95/110, SM25CRU80, SM22CR110/125, SM25CR-110/125 or SM25CRW-80/12553Large Diameter Line PipeElectric resistance welded emulsion pipe, of CSA Z245.1 Grade 359 up to Grade 448, that is used in Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) processes and is certified with the Elevated Temperature Tension Test (ETTT) in accordance with ASTM E2154Line PipeElectric resistance welded emulsion pipe, of CSA Z245.1 Grade 359 up to Grade 448, that is used in Steam-Assisted Gravity Drainage (SAGD) applications or Cyclic Steam Simulation (CSS) processes and is certified with the Elevated Temperature Tension Test (ETTT) in accordance with ASTM E2155Oil Country Tubular GoodsSeamless alloyed tubings that have an outside diameter of less than 88.9 mm or more than 114.3 mm56Oil Country Tubular GoodsElectric resistance welded alloyed tubings, that have an outside diameter of less than 88.9 mm or more than 114.3 mm57Oil Country Tubular GoodsOil country tubular goods, of grades API 5CT C90, C110 or T95, that have an outside diameter of 244.6 mm to 298.5 mm, for mild sour service58Standard PipePipe, that has an outer diameter exceeding 60.3 mm but less than 254 mm, meeting specification ASTM A106 or equivalent59Pre-PaintedFlat-rolled steel, chrome-plated and film-laminated60Steel PlateHot-rolled carbon steel plate manufactured to ASME SA-516/SA-516M or ASTM A-516/A-516M, ASME SA-285/SA-285M or ASTM A-285/A-285M, ASME SA-299/SA-299M or ASTM A-299/A-299M, ASME SA-537/SA-537M or ASTM A-537/A-537M, ASME SA-515/SA-515M or ASTM A-515/A-515M, that is normalized (heat-treated) where the plate thickness is greater than 3.28 inches61Steel PlateHot-rolled carbon steel plate and high-strength low-alloy plate, made to any steel specification or grade, that has a thickness of more than 4.5 inches and a width of more than 96 inches62Steel PlateSteel plate with a yield strength of 100 ksi that has a thickness of more than 70 mm63Cold-rolled SheetFlat-rolled product of iron or non-alloy steel, cold-rolled, not clad, that has a width of 1,829 mm or more and a thickness of 0.32 mm or less or of 3.5 mm or more64Hollow Structural SectionsSmall-diameter thick-walled steel pipes that have a thickness-to-outside-diameter ratio exceeding 18%65Large Diameter Line PipeASME SA 672 or ASME SA 691 electric-fusion welded steel pipe as certified under the ASME Boiler and Pressure Vessel Code rules (and stenciled with at least one of the above-mentioned standards), is of a length not exceeding 15 feet, is for use other than in a CSA Z662 pipeline application and is imported with authorized inspection certificates and applicable ASME Partial Data Reports66Large Diameter Line PipeLine pipe, regardless of grade, outside diameter and wall thickness, single stenciled as “DNV-OS-F101” for exclusive use in offshore applications and marked “For Offshore Applications Only”67Large Diameter Line PipeLongitudinal submerged arc welded line pipe, regardless of grade, outside diameter and wall thickness, in lengths of 60 feet, with no girth welds, for exclusive use in slurry or tailings piping systems in oil sands projects and marked “For Use as Slurry/Tailings Pipe Only”; for greater certainty, this does not include use in a pipeline meeting specification CSA Z662 or use as pressure piping meeting CSA B51 Code68Large Diameter Line PipeLongitudinal submerged arc welded line pipe, regardless of outside diameter, wall thickness and length, for exclusive use in high-temperature steam distribution pipelines, marked “For Steam Distribution Only”, certified to CSA Z662-15 Clause 14 or Annex I and certified to have proven fatigue/creep test properties described in sections I.2.3.2 and I.3.2.1 of CSA Z662-15 as established by means of a creep test of no less than 10,000 hours carried out in accordance with ASTM E13969Large Diameter Line PipeLongitudinal submerged arc welded line pipe with a double submerged arc weld, stenciled with Grade API 2B whether or not stenciled to any other grade, regardless of outside diameter, with a wall thicknesses of more than 1 inch for exclusive use in production of debarker rotors and marked “For Use in Production of Debarker Rotor Only”70Large Diameter Line PipeLongitudinal submerged arc welded line pipe, with a double submerged arc weld, certified to CSA Z245.1 (Grade 483 or higher), regardless of outside diameter or wall thickness with fracture propagation resistance of CSA Category II M45C or equivalent and marked (by stenciling or otherwise) as “Station Pipe” and for the following exclusive uses: (i) above-ground applications; (ii) above-ground facility or fabricated assembly; and (iii) below-ground applications within and for up to a distance of 100 meters from any facility or assembly71RebarAlloy steel bar, of special bar quality (SBQ), that has a diameter of less than 0.75 inch or more than 4.0625 inches72Hot-Rolled BarAlloy steel bar, of special bar quality (SBQ), that has a diameter of less than 0.75 inch or more than 4.0625 inches73Hot-Rolled BarCarbon steel bar, of special bar quality (SBQ), that has a diameter of more than 4.0625 inches74Line PipeWelded line pipe having a nominal outside diameter from and including 18 inches to 24 inches (with all dimensions having approximately the same allowable tolerances contained in the applicable standards), regardless of grade and wall thickness, with a manganese content of no less than 16% by weight, for exclusive use in slurry, tailings, and pressure piping systems in oil sands projects, and marked “Not for CSA Z662 Applications”; For greater certainty, this does not include use in a pipeline meeting CSA Z66275Line PipeLongitudinal submerged arc welded line pipe, regardless of grade, having a nominal outside diameter from and including 18 inches to 24 inches (with all dimensions having approximately the same allowable tolerances contained in the applicable standards), with a wall thickness of 0.5 inch or more, in lengths of 60 feet, with no girth welds, for exclusive use in slurry or tailings piping systems in oils sands projects and marked “For Use as Slurry/Tailings Pipe Only” and having an accompanying mill test report indicating that the pipe is certified for use in slurry or tailings applications only; for greater certainty, this does not include use in a pipeline meeting CSA Z662 or as pressure piping meeting CSA B51 Code76Steel WireAlloy or non-alloy steel wire, degassed, of grade SAE 15B36, AISI 1025 or SCM43577Line PipePipe, certified to meet CSA, ASTM A333 and ASTM A106 standards simultaneously, of external diameter exceeding 219.075 mm78Steel PlateSteel plate manufactured to specification ASME SA‑387 Grade 1179Oil Country Tubular GoodsCoupling stocks, seamless, of API 5CT grade C110, J55, K55, L80, P110 or T95, that have an outside diameter exceeding 2.875 inches80Large Diameter Line PipeLongitudinal submerged arc welded line pipe, of a nominal pipe size of 18 inches to 36 inches, of specification CSA Z245.1 Grade 550, Category II, thermo-mechanical control processed, for elevated‑temperature Steam-Assisted Gravity Drainage (SAGD) steam service81Line PipeLongitudinal submerged arc welded line pipe, of a nominal pipe size of 18 inches to 36 inches, of specification CSA Z245.1 Grade 550, Category II, thermo-mechanical control processed, for elevated‑temperature Steam-Assisted Gravity Drainage (SAGD) steam service82Line PipeSeamless pipe, of a nominal pipe size of 6 inches to 16 inches, of specification CSA Z245.1 Grade 550, Category II, quenched and tempered, for elevated‑temperature Steam-Assisted Gravity Drainage (SAGD) steam service83Large Diameter Line PipeSteam Assisted Gravity Drainage-produced emulsion pipe, of a nominal pipe size 30 inches to 36 inches, of CSA Z245.1 Grade 448, Category II, thermo-mechanical control processed84Steel PlateSteel plate manufactured to specification ASTM A514 Grade Q or ASTM A709 Grade 100, that has a thickness of 6.35 mm to 101.6 mm85Coated Steel SheetCold-rolled galvannealed steel, that has a thickness of 2.6 mm and coil widths of 767 mm or 823 mm, is pre-phosphated with a minimum tensile strength of 270 MPa and has a coating weight of 45 g/m²per side86Coated Steel SheetCold-rolled galvannealed steel, that has a thickness of 1.6 mm, coil widths of 743 mm or 1,357 mm, a tensile strength of 1,180 MPa and a coating weight of 45 g/m²per side87Line PipeLongitudinal submerged arc welded line pipe, having a nominal outside diameter from and including 18 inches to 24 inches (with all dimensions having approximately the same allowable tolerances contained in the applicable standards), regardless of wall thickness and length, for the exclusive end use of high-temperature steam distribution in Steam-Assisted Gravity Drainage (SAGD) or Cyclic Steam Stimulation (CSS) processes, marked “For Steam Distribution Only (in SAGD or CSS End Uses Only)”, certified to CSA Z662.19 Clause 14 or Annex I and certified to have proven fatigue/creep test properties described in sections I.2.3.2 and I.3.2.1 of CSA Z662:19 as established by means of a creep test of no less than 10,000 hours carried out in accordance with ASTM E139 and having an accompanying mill test report indicating that the pipe is certified for use in high-temperature steam distribution in SAGD or CSS processes only88Line PipeLine pipe for use in low-temperature services, dual certified as meeting CSA Z245.1 Grade 359, Category II, and ASTM/ASME A/SA333 Grade 6 composite standard or triple certified as meeting CSA Z245.1 Grade 359, Category II, ASTM/ASME A/SA333 Grade 6 and ASTM/ASME A/SA106 Grade B composite standard, excluding line pipe of a diameter of 4 inches and 6 inches89Oil Country Tubular GoodsSeamless casings manufactured to API 5CT Grades T95 and C100/110 that have an outside diameter of more than 250.8 mm90Steel Billets and BloomsSemi-finished products containing more than 2% of carbon by weight, with a circular cross-section of 1 inch to 30 inches in diameter, that meet specification ASTM A48 Class 40, or ASTM A536 Grades 60-40-18, 65-45-18, 80-55-06 or 100-70-0291Steel Billets and BloomsSemi-finished products containing more than 2% of carbon by weight, with a rectangular (other than square) cross-section of 2 square inches to 630 square inches, that meet specification ASTM A48 Class 40, or ASTM A536 Grades 60-40-18, 65-45-18, 80-55-06 or 100-70-0292Steel Billets and BloomsSemi-finished products containing more than 2% of carbon by weight, with a rectangular (including square) cross-section of 1 square inch to 26 square inches, that meet specification ASTM A48 Class 40, or ASTM A536 Grades 60-40-18, 65-45-18, 80-55-06 or 100-70-02SOR/2026-70, s. 2SOR/2026-702026-04-16