Steel Derivative Goods Surtax Remission Order
Remission — public health, public safety and national security
1 Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported for use by any of the following entities for the purpose of health care, public health, public safety, national defence or national security:
(a) a government health research organization or clinical health research organization;
(b) an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;
(c) the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;
(d) an organization that provides ambulance or other emergency response services;
(e) a firefighting service;
(f) a law enforcement agency;
(g) a federal or provincial correctional service;
(h) the Department of National Defence;
(i) the Canadian Forces; or
(j) the Canadian Security Intelligence Service.
Remission — health care
2 Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported
(a) for use in the provision of medically necessary health care services, including services provided at
(i) a hospital,
(ii) a health care or dental clinic,
(iii) a medical, dental or diagnostic laboratory, or
(iv) a long-term care facility; or
(b) for use, for the purpose of health care or public health, by:
(i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or
(ii) a federal, provincial, local or Indigenous health authority.
Remission — goods referred to in schedule
3 Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of the goods referred to in column 2 of the schedule that are classified under a tariff classification number set out in column 1.
Remission — wind towers
4 Subject to section 5, remission is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00 and that:
(a) are imported for installation on an offshore energy project; or
(b) are the subject of a purchase order, signed before December 26, 2025 by the proponent of an energy project in Canada, that specifies their price and quantity.
Conditions
5 Remission is granted on the following conditions:
(a) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the goods; and
(b) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
Coming into force
6 This Order comes into force on the day on which it is registered.
For more information, click here.
Resources: Government of Canada
