On March 11, 2026, the Canada Border Services Agency (CBSA) issued Customs Notice 26-07 introducing the Steel Derivative Goods Surtax Remission Order, which provides relief from surtaxes imposed under the Steel Derivative Goods Surtax Order.
The Remission Order aims to reduce the impact of steel derivative surtaxes on Canadian organizations by granting surtax relief for certain goods used in essential sectors, including:
Public health, public safety, national defence, and national security
Medically necessary health care services
Utility wind towers and tower sections
Other goods listed in Schedule 1 of the Steel Derivative Goods Surtax Remission Order
Eligible Entities and Uses
Surtax remission may apply where goods are imported for use by eligible organizations, including:
Health research organizations and clinical research entities
Organizations producing or storing pharmaceuticals or medical devices
Public health officials
Emergency response providers (ambulance services, firefighting services)
Law enforcement agencies and correctional services
The Department of National Defence, the Canadian Armed Forces, and the Canadian Security Intelligence Service
Hospitals, clinics, laboratories, and long-term care facilities
Health authorities and organizations involved in blood, cells, tissues, or organ services
Commercial importers not importing goods for use by these entities are generally not eligible under these provisions.
Wind Energy Projects
Remission is also available for utility wind towers and tower sections (tariff item 7308.20.00) when:
Imported for installation on an offshore energy project, or
Covered by a purchase order signed before December 26, 2025, specifying price and quantity.
Adjustment
If remission was not claimed at the time of import:
Corrections can be submitted before the CAD payment due date to remove the surtax owing.
Adjustments can be filed after payment to request a refund.
Where applicable, refund requests may be submitted for eligible imports dating back to December 26, 2025, if the conditions of the remission order are met.
Should you have any questions, do not hesitate to contact our consulting team at [email protected].