Customs Notice 26-02: Administration of Surtax on Imports of Certain Steel Goods Remission Order 2025
Decisions
Ottawa, January 23, 2026
1. The purpose of this Customs Notice is to provide information on how to make a claim under the Surtax on Imports of Certain Steel Goods Remission Order, 2025 (the Order), which is intended to minimize the unintended effects of the surtax on Canadian companies and entities by providing relief for the importation of certain steel goods.
2. This notice should be read in conjunction with the Order.
3. The administration of the Order is the responsibility of the Canada Border Services Agency (CBSA).
Application – Goods in Transit
4. Subject to subsection 1(2) of the Order, 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 on or before . For the purpose of this Customs Notice, ‘in transit to Canada’ refers to goods bound for but not yet arrived in Canada, and under the control of a carrier. Importers must have proof in their possession that such goods were in transit to Canada in order to demonstrate that the surtax is not applicable. Such proof may include the following documentation: shipping documents (for example, a bill of lading), report of entry documents, and cargo control documents. Such proof may be requested at any time by a CBSA officer.
Conditions of relief
5. Remission is granted on the following conditions:
(a) the good is imported into Canada on or after ;
(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.
Application – Goods Described in Schedule
6. Subject to subsection (2) of the Order, remission is granted of the surtax, or any portion of the surtax, paid or payable under the Order 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 of relief
7. 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.
Documentation
8. All temporarily imported goods which are entitled to full relief of the customs duties, surtaxes and GST/HST may be documented on a Form BSF865, Temporary Admission Permit or an A.T.A. Carnet. For more information please refer to CBSA’s Memorandums D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods and D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit.
9. All permanently imported goods and temporarily imported goods that are not entitled to full relief (e.g., must pay partial/full GST/HST) are to be documented on a Commercial Accounting Declaration (CAD) in the CBSA Assessment and Revenue Management (CARM) system.
How to apply
10. In respect of commercial goods, to obtain relief of surtax at time of import, the relevant special authorization code is to be entered in the Special Authority OIC field on the Commercial Accounting Declaration. Where remission has been granted, surtax must be declared in addition to the applicable remission.
11. Per section 1 of the Order, special authorization code 25-0976A is to be entered for goods that are considered in transit on or before August 1, 2025, and imported on or after August 1, 2025. .
12. Special authorization code 25-0976B is to be entered for goods of a class set out in column 1 of the schedule to the Order that meet the description set out in column 2.
Contact us
13. For more information on the administration of the Remission Order, call the Border Information Service (BIS) at 1-800-461-9999 (toll-free in Canada and the US). If calling outside Canada and the US, call 1-204-983-3500 or 1-506-636-5064. Long distance charges will apply. Our automated telephony service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you Monday to Friday 8 am to 4 pm local time, as per time zones in Canada and United States (closed on federal statutory holidays). TTY is also available within Canada at 1-866-335-3237.
Resource:
Canada Border Services Agency (CBSA)
