New Order: 50 % Surtax on Certain Imported Steel Goods (Effective June 27, 2025)

The Canada Border Services Agency (CBSA) has implemented a new temporary 50 % surtax on specific steel imports originating from non‑CUSMA (non‑free trade agreement) countries.

📄 Read the official notice: CN25-24 – CBSA Customs Notice

Key Points:

• The surtax applies if quarterly imports exceed the assigned tariff-rate quota (TRQ) limits.

• Five classes of steel are affected: flat, long, pipe & tube, semi-finished, and stainless steel.

• Importers must obtain shipment-specific permits (item 82 on the Import Control List) to avoid surtax.

• Permit availability is quota-limited by class and country, with unused volumes carried forward to the next quarter.

• Surtax is calculated at 50 % of the value for duty and is automatically applied if a qualifying permit is not submitted at time of accounting.

• GST and other duties (e.g., anti-dumping) are charged on top of the surtax.

Example:

If value for duty is $1,000 (and no other duties apply):

• Surtax: $500

• GST (5% on $1,500): $75

• Total: $575

Action Items for Importers:

1. Monitor Global Affairs Canada TRQ utilization reports.
2. Apply early for shipment-specific permits under item 82.
3. Use correct CBSA surtax codes on CARM declarations:
   
   • • 25148A: Above quota, no permit
   • • 25148B/C/D: Permit provided (with/without other surtaxes)

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Learn more: CBSA Customs Notice CN25-24