Canada Grants Steel Derivative Surtax Remission (Updated)

Published Feb. 26, 2026 | Updated March 13, 2026

Key Points

• Canada has issued the Steel Derivative Goods Surtax Remission Order under section 115 of the Customs Tariff.
• The Order grants remission of surtaxes imposed under the Steel Derivative Goods Surtax Order.
• Relief applies to specific public health, safety, defence, and national security entities.
• Additional remission covers certain health care uses, scheduled tariff items, and qualifying wind towers.
• Importers must file remission claims within two years of importation and cannot claim duplicate relief.
• Latest Update: On March 11, 2026, Canada issued additional guidance clarifying the remission process for wind towers and other scheduled goods.

T​​​​​​​he Governor General in Council, on the recommendation of the Minister of Finance, has made the Steel Derivative Goods Surtax Remission Order under section 115 of the Customs Tariff. The Order provides targeted relief from surtaxes imposed under the Steel Derivative Goods Surtax Order. It applies to eligible entities, specified health care uses, goods listed in a detailed schedule of tariff classifications, and certain utility wind towers. The remission applies to surtaxes paid or payable, subject to defined conditions and claim requirements. Importers are required to submit remission claims within two years of importing the goods and can’t claim duplicate reliefs.

Latest Update: On March 11, 2026, CBSA issued Customs Notice 26-07 to provide guidance on the remission order. The notice explains how importers can claim remission, what documentation is required, and clarifies eligibility for certain categories of goods. Additional details are provided at the end of this update.

Remission for Public Health, Safety, and National Security

The Order grants remission for goods imported for use in health care, public health, public safety, national defence, or national security by:

• Government or clinical health research organizations
• Organizations producing or storing medical countermeasures, including pharmaceuticals and medical devices
• Offices of public health officials (as defined in the Food and Drug Regulations)
• Ambulance and emergency response providers
• Firefighting services
• Law enforcement agencies
• Federal or provincial correctional services
• The Department of National Defence
• The Canadian Forces
• Canadian Security Intelligence Service

Remission for Health Care Use

Remission also applies to goods imported:

• For medically necessary health care services provided at:
  • Hospitals
  • Health care or dental clinics
  • Medical, dental, or diagnostic laboratories
  • Long-term care facilities
• For health care or public health use by:
  • Entities providing blood, cell, tissue, or organ-related services
  • Federal, provincial, local, or Indigenous health authorities

Remission for Scheduled Goods

Section 3 grants remission for goods specifically listed in the Schedule, provided they match the tariff classification numbers in Column 1.

The Schedule covers 43 tariff groupings, including:

• Doors, windows, and frames (3925.20.00)
• Structural steel components and bridge sections (7308 series)
• Steel fasteners, bolts, nuts, washers, and studs (7318 series)
• Wire products and mesh systems (7312, 7314)
• Grinding balls and industrial steel components (7326)
• Window and door hardware (8302 series)
• Furniture and parts (9401, 9403)
• Luminaries and lighting fitting parts (9405)
• Prefabricated buildings and related structures (9406)

Refer to the Schedule (Section 3) of the Steel Derivative Goods Surtax Remission Order for the complete list of eligible tariff classification numbers and goods descriptions.

Remission for Utility Wind Towers

Remission applies to utility wind towers and tower sections classified under tariff item 7308.20.00 if:

• Imported for installation on an offshore energy project; or
• Covered by a purchase order signed before December 26, 2025, by a Canadian energy project proponent specifying price and quantity.

Canada’s latest guidance issued on March 11 clarifies that wind towers and sections under tariff item 7308.20.00 are eligible for remission if they are imported for Canadian energy projects and tied to a binding purchase order signed before December 26, 2025.

Multi-tier supply chains and third-party suppliers fulfilling these orders are included, as long as the root contractual commitment originates with the project proponent. Payment milestones, deposits, or notices of awarded contracts do not qualify.

Conditions for Remission

Remission applies only if:

• No other relief under the Customs Tariff has been granted for the same goods; and
• The importer submits a remission claim to the Minister of Public Safety and Emergency Preparedness within two years from the date of importation.
  

Latest Guidance

Administration and Eligibility

The CBSA is responsible for administering the remission. Importers must maintain records proving that imported goods meet these criteria, including purchase orders, invoices, or contracts.

Application Process

Importers can claim relief at the time of import by entering the relevant special authorization code in the Commercial Accounting Document (CAD) via the CARM portal:

• 26-0145A – Public health, public safety, national security
• 26-0145B – Health care uses
• 26-0145C – Scheduled tariff items
• 26-0145D – Utility wind towers and tower sections

If remission was not claimed at import, corrections or adjustments can be submitted through the CARM portal using the specified reason codes. Importers must retain supporting documentation for all claims, as goods may be subject to examination or post-release verification by the CBSA.

Advance Rulings

For certainty in classification and eligibility, importers can request National Customs or Advance Rulings from the CBSA. These rulings provide binding decisions on tariff classification, origin, and valuation for commercial importations.

Importers affected by the Steel Derivative Goods Surtax Order should review eligibility under this remission framework and assess whether they can recover surtaxes paid or limit future exposure.

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