Steel Derivative Goods Surtax Order

Marginal note:Exceptions

2 The following goods are not subject to the surtax:

• (a) goods that are subject to a surtax under the China Surtax Order (2024), the United States Surtax Order (Steel and Aluminum 2025), the United States Surtax Order (2026), the Order Imposing a Surtax on the Importation of Certain Steel Goods or the Steel Goods and Aluminum Goods Surtax Order;

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

• (c) 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;

• (d) goods that are imported before July 1, 2027 for use in the manufacture of motor vehicles or chassis for motor vehicles or in the manufacture of parts of or accessories for motor vehicles or chassis for motor vehicles;

• (e) goods that are imported before July 1, 2027 for use in aircraft, ground flying trainers or spacecraft or in parts of aircraft, ground flying trainers or spacecraft;

• (f) utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00 and imported for installation in energy projects located west of the Ontario–Manitoba border;

• (g) goods that are in transit to Canada on the day on which this Order comes into force; and

• (h) goods originating in Canada.