Canada Grants Steel Derivative Surtax Remission (CBSA Updates Customs Notice 26-07)
Published Feb. 26, 2026 | Updated Nov. 4, 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 November 2, 2026, CBSA updated Customs Notice 26-07 to add guidance and special authorization codes for Schedules 2 and 3, and removed the wind tower appendix (Appendix A) that was in the March version.
The
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 November 2, 2026, CBSA updated Customs Notice 26-07, first issued March 11, 2026. The update:
- extends the remission for scheduled goods to Schedules 1 to 3, with conditions for each;
- adds new special authorization codes (26-0145E01, E02 and F01 to F09);
- adds the general conditions of relief (no duplicate relief and the two-year claim window) to the notice’s conditions section; and
- removes Appendix A, the wind tower guidance included in the March version.
The information below is updated with the November 2, 2026 changes to CBSA Customs Notice 26-07.
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 listed in the Order’s schedules. The updated notice now refers to Schedules 1 to 3, each with different conditions:
- Schedule 1: the good must be classified under the tariff classification number in Column 1.
- Schedule 2: the good must be classified under the tariff classification number in Column 1 and imported into Canada before the date specified in Column 3.
- Schedule 3: the good must be imported by a person whose business number is listed in Column 1 (if any), be classified under the number in Column 2, be imported during the period in Column 4 (if any), and meet any conditions in Column 5.
The original 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 Steel Derivative Goods Surtax Remission Order for the complete list of eligible tariff classification numbers, goods descriptions, dates and conditions in each schedule.
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.
Appendix A Removed From CN 26-07
The March 11 version of Customs Notice 26-07 included Appendix A, which explained how contractual chains and third-party suppliers are treated and what does not count as a binding contract (such as payment milestones, deposits, or notices of an awarded contract). That appendix is not included in the November 2 version of the notice, although the notice still refers to it in paragraph 8. CBSA has not said whether the removal changes how the rule is applied. Importers relying on multi-tier supply arrangements should confirm eligibility with CBSA’s Regulatory Trade Programs Division before claiming remission.
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.
How to Claim Remission
Administration and Eligibility
The CBSA is responsible for administering the remission. Claims must be supported by relevant documents, such as the Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, or waybill, and importers are expected to keep supporting documentation that CBSA may request.
Application Process
For commercial goods, importers can claim relief at the time of import by entering the relevant special authorization code in the Special Authority OIC field of the CAD. Where remission has been granted, the surtax must still be declared in addition to the remission.
- 26-0145A – Public health, public safety, national security
- 26-0145B – Health care
- 26-0145C – Schedule 1 goods
- 26-0145D – Utility wind towers and tower sections
- 26-0145E01 / E02 – Schedule 2 goods (E01: Items 1 to 2; E02: Item 3)
- 26-0145F01 to F09 – Schedule 3 goods, assigned by item number (F04 is for goods imported for a specific purchase order, and F05 for goods imported for sale to two specific business numbers)
Refer to Customs Notice 26-07 for which items match each code, and to the Order for the items in each schedule. Confirm the correct schedule and item for your goods before claiming.
If remission was not claimed at import, a correction or adjustment can be submitted through the Commercial Client Portal (CCP) or EDI/API:
- Corrections (up to the CAD payment due date): reason code R5-00-COT
- Adjustments (after the CAD payment due date, resulting in a refund): reason code R2-74-1-GR-53
Adjustments for non-commercial goods cannot be submitted through CARM and must be made through Form B2G (CBSA informal adjustment request). Goods may be subject to examination at import and to post-release verification by the CBSA.
Advance Rulings
Importers can request National Customs Rulings or Advance Rulings from the CBSA for greater certainty when accounting for commercial imports. However, the authority of these binding decisions covers only tariff classification, valuation, origin, or marking. They do not determine eligibility for surtax remission under the Remission Order.
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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