CBSA Customs Notices: Steel Surtax Remission and U.S. Surtax Remission Updates
The Canada Border Services Agency has issued new and updated customs notices affecting importers of steel derivative goods and U.S.-origin products subject to Canadian surtaxes.
CN 26-07: Steel Derivative Goods Surtax Remission Order
Issued March 11, 2026, this notice establishes a remission program providing relief from the 25% surtax on certain steel derivative goods that took effect on December 26, 2025. The Remission Order entered into force on February 24, 2026.
Eligible goods fall into several categories:
- Public health, safety, and national security: Goods imported for use by hospitals, law enforcement, firefighting services, the Department of National Defence, Canadian Forces, and CSIS
- Health care: Goods for medically necessary services at hospitals, clinics, laboratories, and long-term care facilities
- Wind towers: Utility wind towers and tower sections (tariff item 7308.20.00) purchased under binding contracts signed before December 26, 2025
- Schedule 1 goods: Other specified goods listed in the Order
Importers must submit claims using authorization codes 26-0145A through 26-0145D on their Commercial Accounting Documents, supported by documentation proving eligibility.
Read the full notice on the CBSA website
CN 25-19 (Revised): United States Surtax Remission Order (2025)
Updated March 6, 2026, this revised notice outlines Canada’s surtax relief program for eligible goods imported from the United States. The program provides remission on surtaxes for imports used in manufacturing, healthcare, public safety, and specific other purposes.
Key eligible categories include:
- Public health, safety, and national security (Code 25-0466A): Goods for police, fire, military, health research, and correctional facilities—must be imported before July 1, 2026
- Healthcare (Code 25-0466B): Goods for hospitals, clinics, diagnostic labs, and long-term care—same July 1, 2026 deadline
- Manufacturing, processing, and packaging (Code 25-0466C): Goods used in Canadian manufacturing or food/beverage packaging—various deadlines by product type
- Motor vehicles (Code 25-0466N): Specific vehicles listed in Schedule 5, all-terrain vehicles, and hearses—no importation time limit
Claims must be filed within two years of the date of importation, with supporting documentation maintained on file.
