Late June and early July brought a cluster of surtax and remission changes that directly affect what importers pay at the border. The Canada Border Services Agency (CBSA) refreshed three customs notices, and the Department of Finance registered two amending orders that extend key relief by a full year. Here is what changed and what it means for landed cost.
Steel: CN 25-24 surtax revised, and the auto/aerospace derivative exemption extended a year
Cost impact: Certain steel goods originating outside Canada, the United States, and Mexico remain exposed to a surtax of up to 50% of their value for duty. Separately, automotive and aerospace manufacturers keep their exemption from the 25% surtax on steel derivative goods for another year, avoiding a cost increase that would otherwise have hit on July 1, 2026.
CBSA revised Customs Notice 25-24 (Order Imposing a Surtax on the Importation of Certain Steel Goods) on June 27, 2026 — its third amendment since the measure took effect on June 27, 2025. The surtax applies to commercial importations of listed steel goods from countries other than the U.S. and Mexico; goods qualifying as Canadian, U.S., or Mexican, casual goods, certain Chapter 98 items, and in-transit goods remain outside its scope.
A separate but related change comes from the Department of Finance: the Order Amending the Steel Derivative Goods Surtax Order (SOR/2026-155, registered June 22, 2026) extends the exemption for steel derivative goods used in the manufacture of motor vehicles and aerospace goods from “before July 1, 2026” to “before July 1, 2027,” and adds a blanket exemption for goods originating in Canada. Note these are two distinct instruments — CN 25-24 covers the steel goods surtax, while the derivative-goods order is a separate 25% measure that has been in force since December 26, 2025.
Read the full notice on the CBSA (Customs Notice 25-24)
Read the derivative-goods amending order on the Canada Gazette (SOR/2026-155)
U.S. Surtax Remission Order: CN 25-19 updated, relief deadlines extended to July 1, 2027
Cost impact: Importers of eligible U.S.-origin goods can continue to claim remission — that is, relief from Canada’s countermeasure surtaxes — rather than absorbing the surtax as landed cost. A June amendment pushes the main import deadlines out a full year, preserving that relief through the 2026–27 window.
CBSA updated Customs Notice 25-19 (United States Surtax Remission Order (2025)) on July 3, 2026. The order grants relief on U.S.-origin goods used for defined purposes — manufacturing, processing, and food and beverage packaging in Canada; health care and medical countermeasures; public health, safety, and national security; and the production of aircraft and motor vehicles — provided the goods are imported by the applicable cut-off, now generally before July 1, 2027.
The underlying change is the Department of Finance’s Order Amending the United States Surtax Remission Order (2025) (SOR/2026-154, registered June 22, 2026), which extends the import deadline for multiple relief categories to July 1, 2027 and substantially expands the schedules of eligible steel and aluminum goods. Importers claiming remission should confirm their goods and special authorization codes against the revised schedules before filing.
Read the full notice on the CBSA (Customs Notice 25-19)
Read the amending order on the Canada Gazette (SOR/2026-154)
Canned vegetables: CN 26-14 clarifies that only metal cans are surtaxed
Cost impact: A 10% provisional safeguard surtax applies to listed canned vegetables — but only when packaged in metal cans. Vegetables packaged in glass jars are not subject to the order, so importers of glass-packed product carry no surtax exposure under this measure.
Responding to CSCB requests for clarification, CBSA amended Customs Notice 26-14 (Certain Canned Vegetable Goods Surtax Order) on June 29, 2026 to spell out the packaging distinction. The 10% surtax runs for up to 200 days beginning June 19, 2026 and covers listed products — canned corn, peas, green and wax beans, pea-and-carrot and mixed-vegetable blends, beans, and chickpeas — when packed in metal cans. It is a provisional safeguard measure while the Canadian International Trade Tribunal inquires into whether a permanent safeguard is warranted.
Read the full notice on the CBSA (Customs Notice 26-14)
Surtax and remission rules are shifting quickly, and the difference between an exempt input and a 50% surtax often turns on origin, end-use, or packaging detail. NGB can help you confirm whether your goods qualify for remission, apply the correct special authorization codes, and keep your steel and derivative-goods classifications current as these orders are amended.
