Customs Notice 25-28: Steel Goods and Aluminum Goods Surtax Order

On July 31, the CBSA issued Customs Notice 25-25: Steel Goods and Aluminum Goods Surtax Order

This goes into effect immediately.

Below is the CSCB's interpretation of this Surtax Order:
‍

Interpretation

Definitions

1 The following definitions apply in this Order.

aluminum goods means

(a) goods that are classified under a tariff item set out in Part 2 of the schedule; or

(b) goods that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions that are otherwise classifiable under a tariff item set out in Part 2 of the schedule. (marchandises en aluminium)

steel goods means

(a) goods that are classified under a tariff item set out in Part 1 of the schedule; or

(b) goods that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions that are otherwise classifiable under a tariff item set out in Part 1 of the schedule. (marchandises en acier)

Steel melted and poured in China

2(1) For the purposes of this Order, goods contain steel melted and poured in China if the raw steel, or any portion of the raw steel, contained in the goods was first produced in a liquid state in a steel-making furnace and poured into its first solid state — which can take the form of a semi-finished or finished steel mill product — in China.

Aluminum smelted and cast in China

(2) For the purposes of this Order, goods contain aluminum smelted and cast in China if

(a) the largest volume — or, if any, second largest volume — of primary aluminum contained in the goods was produced in China; or

(b) the aluminum contained in the goods was most recently liquified and cast into a solid state — which can take the form of a semi-finished or finished aluminum product — in China.

Surtax

Surtax — steel goods

3(1) Steel goods that contain steel melted and poured in China are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.

Deeming

(2) Steel goods are deemed to contain steel melted and poured in China if the importer fails to provide, when requested by an officer, a certificate, report or commercial invoice that demonstrates that the goods do not contain steel melted and poured in China.

Surtax — aluminum goods

4(1) Aluminum goods that contain aluminum smelted and cast in China are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.

Deeming

(2) Aluminum goods are deemed to contain aluminum smelted and cast in China if the importer fails to provide, when requested by an officer,

(a) a certificate or report that demonstrates that

(i) the largest volume — and, if any, second largest volume — of primary aluminum contained in the goods was produced in a country other than China, and

(ii) the aluminum contained in the goods was most recently liquified and cast into a solid state in a country other than China; or

(b) a commercial invoice that demonstrates that the goods do not contain aluminum smelted and cast in China.

Exceptions

5 Despite sections 3 and 4, the following steel goods and aluminum goods are not subject to the surtax:

(a) goods that are accounted for under subsection 32(1), (3) or (5) of the Customs Act in a single declaration and that have a cumulative value for duty of $5000 or less;

(b) goods that are subject to a surtax under the China Surtax Order (2024);

(c) goods that are casual goods, as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations;

(d) goods that are classified under a tariff item of Chapter 98 of the List of Tariff Provisions, even if the goods are otherwise classifiable under a tariff item set out in the schedule;

(e) goods that originate in the United States, as determined in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations; and

(f) goods that are in transit to Canada on the day on which this Order comes into force.

Amendments to This Order

6 Subsection 3(2) of this Order is replaced by the following:

Deeming

(2) Steel goods are deemed to contain steel melted and poured in China if the importer fails to provide, when requested by an officer, a certificate that demonstrates that the goods do not contain steel melted and poured in China.

7 Subsection 4(2) of this Order is replaced by the following:

Deeming

(2) Aluminum goods are deemed to contain aluminum smelted and cast in China if the importer fails to provide, when requested by an officer, a certificate that demonstrates that

(a) the largest volume — and, if any, second largest volume — of primary aluminum contained in the goods was produced in a country other than China; and

(b) the aluminum contained in the goods was most recently liquified and cast into a solid state in a country other than China.

Coming into Force

Registration

8(1) Subject to subsection (2), this Order comes into force on July 31, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.

September 22, 2025

(2) Sections 6 and 7 come into force on September 22, 2025.

SCHEDULE

(Section 1 and paragraph 5(d))

Tariff Items — Goods Subject to Surtax

PART 1

Steel Goods

  7206.10.00

  7206.90.00

  7207.11.00

  7207.12.00

  7207.19.00

  7207.20.00

  7208.10.00

  7208.25.00

  7208.26.00

  7208.27.00

  7208.36.00

  7208.37.00

  7208.38.00

  7208.39.00

  7208.40.00

  7208.51.00

  7208.52.00

  7208.53.00

  7208.54.00

  7208.90.00

  7209.15.00

  7209.16.00

  7209.17.00

  7209.18.00

  7209.25.00

  7209.26.00

  7209.27.00

  7209.28.00

  7209.90.00

  7210.11.00

  7210.12.00

  7210.20.00

  7210.30.00

  7210.41.00

  7210.49.00

  7210.50.00

  7210.61.00

  7210.69.00

  7210.70.00

  7210.90.00

  7211.13.00

  7211.14.00

  7211.19.00

  7211.23.00

  7211.29.00

  7211.90.00

  7212.10.00

  7212.20.00

  7212.30.00

  7212.40.00

  7212.50.00

  7212.60.00

  7213.10.00

  7213.20.00

  7213.91.00

  7213.99.00

  7214.20.00

  7214.30.00

  7214.91.00

  7214.99.00

  7215.10.00

  7215.50.00

  7215.90.00

  7216.10.00

  7216.21.00

  7216.22.00

  7216.31.00

  7216.32.00

  7216.33.00

  7216.40.00

  7216.50.00

  7216.99.00

  7217.10.00

  7217.20.00

  7217.30.00

  7217.90.00

  7218.10.00

  7218.91.00

  7218.99.00

  7219.11.00

  7219.12.00

  7219.13.00

  7219.14.00

  7219.21.00

  7219.22.00

  7219.23.00

  7219.24.00

  7219.31.00

  7219.32.00

  7219.33.00

  7219.34.00

  7219.35.00

  7219.90.00

  7220.12.00

  7220.20.00

  7220.90.00

  7221.00.00

  7222.11.00

  7222.19.00

  7222.20.00

  7222.30.00

  7222.40.00

  7223.00.00

  7224.10.00

  7224.90.00

  7225.11.00

  7225.19.00

  7225.30.00

  7225.40.00

  7225.50.00

  7225.91.00

  7225.92.00

  7225.99.00

  7226.11.00

  7226.19.00

  7226.20.00

  7226.91.00

  7226.92.00

  7226.99.00

  7227.10.00

  7227.20.00

  7227.90.00

  7228.20.00

  7228.30.00

  7228.40.00

  7228.50.00

  7228.60.00

  7228.70.00

  7229.20.00

  7229.90.00

  7301.10.00

  7302.10.00

  7302.40.00

  7302.90.00

  7304.11.00

  7304.19.00

  7304.22.00

  7304.23.00

  7304.24.00

  7304.29.00

  7304.31.00

  7304.39.00

  7304.49.00

  7304.51.00

  7304.59.00

  7304.90.00

  7305.11.00

  7305.12.00

  7305.19.00

  7305.20.00

  7305.31.00

  7305.39.00

  7305.90.00

  7306.11.00

  7306.19.00

  7306.21.00

  7306.29.00

  7306.30.00

  7306.40.00

  7306.50.00

  7306.61.00

  7306.69.00

  7306.90.00

PART 2

Aluminum Goods

  7601.10.00

  7601.20.00

  7604.10.00

  7604.21.00

  7604.29.00

  7605.11.00

  7605.19.00

  7605.21.00

  7605.29.00

  7606.11.00

  7606.12.00

  7606.91.00

  7606.92.00

  7607.11.00

  7607.19.00

  7607.20.00

  7608.10.00

  7608.20.00

  7609.00.00

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BorderBuddy is closely monitoring this Surtax Order and will update this page as more information becomes available.