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Version of document from 2025-06-26 to 2025-10-14:

United States Surtax Remission Order (2025)

SOR/2025-122

CUSTOMS TARIFF

Registration 2025-04-16

United States Surtax Remission Order (2025)

P.C. 2025-466 2025-04-16

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed United States Surtax Remission Order (2025) under section 115Footnote ^a of the Customs TariffFootnote ^b.

Return to footnote ^aS.C. 2005, c. 38, par. 145(2)(j)
Return to footnote ^bS.C. 1997, c. 36

Marginal note:Remission — public health, public safety and national security

1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported by or on behalf of

(a) a government health research organization or clinical health research organization;
(b) an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;
(c) the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;
(d) an organization that provides ambulance or other emergency response services;
(e) a firefighting service;
(f) a law enforcement agency;
(g) a federal or provincial correctional service;
(h) the Department of National Defence;
(i) the Canadian Forces; or
(j) the Canadian Security Intelligence Service.

Marginal note:Remission — health care

2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported

(a) for use in the provision of medically necessary health care services, including services provided at
- (i) a hospital,
- (ii) a health care or dental clinic,
- (iii) a medical, dental or diagnostic laboratory, or
- (iv) a long-term care facility; or
(b) by or on behalf of
- (i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or
- (ii) a federal, provincial, local or Indigenous health authority.

Marginal note:Remission — manufacture, processing or packaging

3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported for use, in Canada, in the manufacture or processing of any good or the packaging of a food product or beverage.

Marginal note:Remission — goods referred to in Schedule 1

4 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of the goods referred to in column 1 of Schedule 1 that are classified under a tariff classification number set out in column 2.

SOR/2025-147, s. 8

Marginal note:Remission — goods referred to in Schedules 2 and 3

4.1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods referred to in column 2 of Schedule 2 or 3 that are classified under a tariff classification number set out in column 1.

SOR/2025-147, s. 8

Marginal note:Remission — goods referred to in Schedule 4

4.2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods referred to in column 3 of Schedule 4 that are classified under a tariff classification number set out in column 2.

SOR/2025-147, s. 8

Marginal note:Remission — motor vehicles

4.3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (Motor Vehicles 2025) in respect of

(a) motor vehicles that are classified under a tariff classification number set out in Schedule 5; and
(b) all-terrain vehicles, including utility terrain vehicles and side-by-side vehicles.

SOR/2025-147, s. 8

Marginal note:Conditions

5 Remission is granted on the following conditions:

(a) the good is imported into Canada before
- (i) October 16, 2025, in the case of a good in respect of which remission is granted under any of sections 1 to 4, or
- (ii) March 13, 2026, in the case of a good referred to in Schedule 3;
(a.1) in the case of a good referred to in column 3 of Schedule 4 that is classified under the tariff classification number set out in column 2, it is imported into Canada by a person whose business number is set out in column 1 during the period, if any, specified in column 4 and any conditions set out in column 5 are met;
(b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
(c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.

SOR/2025-147, s. 9

Marginal note:Coming into force

6 This Order comes into force on the day on which it is registered.

SCHEDULE 1(Section 4)

Goods

Item	Goods	Tariff Classification Number
	Column 1	Column 2
1	Specialized infant formulas	2202.99.39.10 2202.99.39.20
2	Nutrition formulas, metabolic products, formulated liquid diet or human milk fortifiers	1901.90.34.90 1902.19.11.00 1902.19.12.30 1902.19.12.90 1902.19.19.00 1902.30.11.00 1902.30.19.00 2106.90.35.00 2106.90.39.90 2106.90.95.90 2202.99.39.10 2202.99.39.20
3	Medical compression garments	6115.10.10 6115.10.91 6115.10.99
4	Sterile barrier film or pouches for use in medical manufacturing	3923.21.90.90 6305.39.00.00

SOR/2025-147, s. 10

SCHEDULE 2(Section 4.1)

Goods

Item	Tariff Classification Number	Goods
	Column 1	Column 2
1	0404.10.10	(a) Instantized whey protein concentrate, with a minimum 80% protein on a dry basis; (b) Instantized whey protein hydrolysate, with a minimum 80% protein on a dry basis and a level of hydrolysis of 1 to 4%; (c) Whey protein concentrate 80%
2	1006.20.00.10	Long grain brown rice, husked for bulk processing in Canada
3	1006.30.00.11	Long grain rice, semi-milled or wholly milled, whether or not polished or glazed, parboiled
4	2505.10.00	Silica sand and quartz sands
5	3502.20.00	(a) Instantized whey protein isolate with a minimum of 90% protein on a dry basis; (b) Whey protein isolate 90%; (c) Hydrolyzed whey protein concentrate 80%
6	3923.29.90	Sacks and bags (including cones), of plastics
7	3925.90.00	Fibreglass bullet-resistant wall panels
8	4011.80.10	New pneumatic tires, of rubber, of a kind used on construction, mining or industrial handling vehicles and machines, for use with combination excavating and transporting scrapers of subheading 8429.30 or 8430.69, of a size of 36.00 inches × 51 inches or 40.00 inches × 57 inches
9	4011.80.90	New pneumatic tires, of rubber, of a kind used on construction, mining or industrial handling vehicles and machines with rim diameters of 27 inches or more
10	4012.90.90	Tire treads and tire flaps, of rubber
11	4407.29.00	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of tropical wood: Cabreuva or Jatoba
12	4407.91.00	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of oak (Quercus spp.): white oak or red oak
13	4407.93.00	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of maple (Acer spp.)
14	4407.94.00	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of cherry (Prunus spp.), in bundles of debarked and sliced, raw (no coating, unshaped) sawn lumber, with a length of 8 to 12 feet, with a width of 4 to 24 inches, with a moisture content of 50 to 80%, No. 2 or No. 3 common grade
15	4407.95.00	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of ash (Fraxinus spp.), in bundles of debarked and sliced, raw (no coating, unshaped) sawn lumber, with a length of 8 to 12 feet, with a width of 4 to 24 inches, with a moisture content of 50 to 80%
16	4407.99.00	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of hickory (Carya spp.) or black walnut (Juglans spp.)
17	4408.10.00	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Of coniferous wood
18	4408.39.00	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Of tropical wood: Other
19	4408.90.00	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Other
20	4409.29.90	Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. Of shagbark hickory (Carya ovata) or mockernut hickory (Carya tomentosa), with straight grain and free of knots and defects: squares of a width of 1 inch, height of 1 inch and length of 18.5 inches or dowels of a diameter of 0.805 inches or 0.875 inches
21	4412.33.00	Plywood sheets, of poplar (Populus spp.), of a thickness of 3/8 inch, of dimensions 4 feet × 8 feet, industrial grade, 4-ply, C-C finish
22	4412.99.00	High density wood fibre panels, certified to be formaldehyde-free, of a thickness of 2.3 mm, sandblasted on both sides, light in colour
23	4819.30.00.10	Sacks and bags, having a base of a width of 40 cm or more, multiwall, of paper
24	4819.40.00.20	Other sacks and bags, including cones, multiwall, of paper
25	5703.21.00	Synthetic turf for sports applications for conversion into a modular system made in Canada, of straight fibres extruded and tapered (layer 1) and texturized fibres extruded then texturized, stretched and tapered (layer 2)
26	6305.33.00	Polywoven bags, of a kind used for the packing of goods, of polyethylene or polypropylene strip or the like
27	7113.11.10.90	Clasps, posts, cups, earring backs or posts with settings, of 14 carat or 10 carat sterling silver, for use in the manufacture of jewelry
28	7113.19.10.90	Rope chain or curb chain, of 14 carat or 10 carat gold, for use in the manufacture of jewelry
29	7209.18.00	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, not further worked than cold-rolled or cold-reduced, not clad, plated or coated, in coils, of a thickness of less than 0.5 mm, of specification ASTM 1045, 1050, 1055 or 1067-1070
30	7210.12.00	Tinplate sheets of dimensions 28.5 inches × 28.875 inches, 30 inches × 30 inches or 34.875 inches × 34.875 inches, with a thickness of 0.0135 inches, coated with up to 0.25 pounds of tin on both sides, of specification ASTM A623 or A624 (Material T1, batch annealed)
31	7210.69.00	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, plated or coated with aluminum, other than with aluminum-zinc alloys
32	7210.70.00	(a) Flat-rolled products of iron or non-alloy steel with a width of 600 mm or more, plated or coated in paint, varnish or plastic; or (b) Tinplate sheets of dimensions 28.5 inches × 28.875 inches, with a thickness of 0.0135 inches, coated with up to 0.25 pounds of tin on both sides and then painted, of specification ASTM A623 or A624 (Material T1, batch annealed)
33	7210.90.00	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated: PVC coated metal sheets that have all of the following characteristics: Grade: G90 Specification: ASTM A653-23-CS, type B Thickness/diameter: 24 gauge steel Width: 96 inches Length: 48 inches Coating: 20 mil (0.5 mm) Duradek PVC film
34	7212.10.00	Tinplate coil of a length of 3 inches, 4.625 inches, 6.3125 inches, 11.3 inches or 16 inches, with a thickness of 0.0135 inches, coated with up to 0.25 pounds of tin on both sides, of specification ASTM A623 or A624 (Material T1, batch annealed)
35	7225.11.00	Silicon-electrical steel, grain-oriented, of a width of 600 mm or more
36	7225.19.00	Flat-rolled, amorphous electrical steel, of a width of 600 mm or more, of a ferro-boron metal glass produced through a spin melt casting process: iron based amorphous metal strip material for magnetic applications, with a thickness of 0.025 mm, single ply, with a coil weight of 800 kg, of specification ASTM A927 or A927M
37	7226.11.00	Silicon-electrical steel, grain-oriented, of a width of less than 600 mm
38	7226.19.00	Silicon-electrical steel, non-oriented, of a width of less than 600 mm
39	7306.30.00.89	Other tubes, pipes and hollow profiles of iron or steel, welded, of circular cross-section, of iron or non-alloy steel, that have all of the following characteristics: Grade: 1008, 1010, 1015 or 1020 Yield/tensile strength: 40 000 psi yield / 45 000 psi tensile, 45 000 psi yield / 48 000 psi tensile or 50 000 psi yield / 55 000 psi tensile Specification: ASTM A500 or A513 Diameter: 0.5 to 5 inches Coating: in-line galvanizing process utilizing a triple layer of protection (first, a 99.99% pure SHG zinc coating is applied to the surface, followed by a conversion coating and a clear organic topcoat that seals the surface and produces a smooth, shiny finished product)
40	7306.61.00.39	(a) Other tubes, pipes and hollow profiles of iron or steel, welded, of square or rectangular cross-section, that have all of the following characteristics: Grade: 1008, 1010, 1015 or 1020 Yield/tensile strength: 40 000 psi yield / 45 000 psi tensile, 45 000 psi yield / 48 000 psi tensile or 50 000 psi yield / 55 000 psi tensile Specification: ASTM A500 or A513 Thickness: 0.625 to 4 inches (12 and 14 gauge) Coating: in-line galvanizing process utilizing a triple layer of protection (first, a 99.99% pure SHG zinc coating is applied to the surface, followed by a conversion coating and a clear organic topcoat that seals the surface and produces a smooth, shiny finished product) (b) Other tubes, pipes and hollow profiles of iron or steel, welded, of square cross-section, that have all of the following characteristics: Grade: 50 or better Specification: ASTM A1011 Dimensions: 1.5 inches × 1.5 inches, 1.75 inches × 1.75 inches, 2.00 inches × 2.00 inches, 2.25 inches × 2.25 inches or 2.5 inches × 2.5 inches Coating: galvanizing that meets ASTM A653
41	7307.92.00	Threaded elbows, bends and sleeves, of specification API 5CT - Semi Premium
42	7307.99.00	(a) Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, of specification GBCD-Butt, GBCD-EHTQ, GBCD-Slim Hole, Rattler, TCBC or BTB; or (b) Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, that have all of the following characteristics: Grade: L80 or P110 Specification: API 5CT - Semi Premium Outside Diameter: 4.500 to 9.625 inches Dimensions: per API 5CT
43	7308.10.00	Bridges and bridge-sections, of iron or steel
44	7310.21.00	Steel cans, for food or aerosol, that have (a) a size of 420 ml, a thickness of 0.0120 inches and a gold modified acrylic coating; (b) a size of 540 ml, a thickness of 0.0073 inches and a double gold polyester coating; (c) a size of 796 ml, a thickness of 0.0081 inches and a double gold polyester coating; or (d) a size of 2.84 L, a thickness of 0.0105 inches and a double gold polyester coating.
45	7606.12.00	(a) Aluminum coils, with a thickness of 0.0106 to 0.018 inches, with a width of 1.165 to 10.7086 inches, with a polyester or epoxy laminate, of alloys 5352 and 5042; or (b) Aluminum sheets coated with an electron beam cure, with a thickness of 0.045 inches, in sheets of 49 inches × 97 inches
46	8517.69.00	Machines for the reception, conversion and transmission of voice: talk through units (TTU) that are UL-listed and designed to be mounted on a countertop or window to allow for communication through glass or another barrier

SOR/2025-147, s.11

SCHEDULE 3(Section 4.1 and subparagraph 5(a)(ii))

Goods

Item	Tariff Classification Number	Goods
	Column 1	Column 2
1	7209.16.00	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, not further worked than cold-rolled or cold-reduced, not clad, plated or coated, in coils, of a thickness exceeding 1 mm but less than 3 mm, of specification ASTM 1045, 1050, 1055 or 1067-1070
2	7209.17.00	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, not further worked than cold-rolled or cold-reduced, not clad, plated or coated, in coils, of a thickness of 0.5 mm or more but not exceeding 1 mm, of specification ASTM 1045, 1050, 1055 or 1067-1070
3	7211.23.00	Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated, not further worked than cold-rolled or cold-reduced, containing by weight less than 0.25% carbon, of specification ASTM 1045, 1050, 1055 or 1067-1070
4	7211.29.00	Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated, not further worked than cold-rolled or cold-reduced, other, of specification of ASTM 1045, 1050, 1055 or 1067-1070

SOR/2025-147, s.11

SCHEDULE 4(Section 4.2 and paragraph 5(a.1))

Goods

Item	Business Number	Tariff Classification Number	Goods	Period	Conditions
	Column 1	Column 2	Column 3	Column 4	Column 5
1	100086768RC0001	7208.26.00	(a) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.138 inches Width: 26.575 inches Length: 12.205 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7208.26.00	(b) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.138 inches Width: 26.75 inches Length: 8.5 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7208.27.00	(a) Coil that has all of the following characteristics: Grade: HR340LA Specification: GMW2M-ST-S Thickness: 0.079 inches Width: 47.44 inches Length: 15.905 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7208.27.00	(b) Coil that has all of the following characteristics: Grade: HR340LA Specification: GMW3032M-ST-S Thickness: 0.079 inches Width: 30 inches Length: 21.5 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7208.38.00.10	(a) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.118 inches Width: 33.5 inches Length: 9.125 inches Coating: P&O	From March 13, 2025 to December 31, 2026
			(b) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.118 inches Width: 34.5 inches Length: 9.125 inches Coating: P&O	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.138 inches Width: 28.5 inches Length: 9.25 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7208.39.00	Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.091 inches Width: 24.016 inches Length: 9.646 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7208.53.00	Blank, cut to length, that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.118 inches Width: 24 inches Length: 86.85 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7209.16.00.90	(a) Coil that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.047 inches Width: 32.362 inches Length: 6.693 inches	From March 13, 2025 to December 31, 2027
			(b) Coil that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.049 inches Width: 26.7 inches Length: 6.5 inches	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: CR980T/700Y-MP-LCE Specification: GMW3399M-ST-S Thickness: 0.047 inches Width: 47.795 inches Length: 9.252 inches	From March 13, 2025 to December 31, 2027
			(d) Coil that has all of the following characteristics: Grade: CR420LA Specification: GMW3032M-ST-S Thickness: 0.043 inches Width: 42.756 inches Length: 6.375 inches	From March 13, 2025 to December 31, 2027
			(e) Coil that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S Thickness: 0.059 inches Width: 39.75 inches Length: 13.3 inches	From March 13, 2025 to December 31, 2026
		7210.30.00	Blank, cut to length, that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.059 inches Width: 32.677 inches Length: 14.094 inches Coating: EG 70G70G	From March 13, 2025 to December 31, 2027
		7210.49.00.60	(a) Blank, cut to length, that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.035 inches Width: 58.74 inches Length: 16.457 inches Coating: HDG 90G90G	From March 13, 2025 to December 31, 2027
			(b) Blank, cut to length, that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.039 inches Width: 68.504 inches Length: 37.008 inches Coating: HDG 70G70G	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: CR420LA Specification: GMW3032M-ST-S Thickness: 0.039 inches Width: 28.5 inches Length: 8.8 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
		7210.49.00.70	(a) Coil that has all of the following characteristics: Grade: LAC240Y320T Specification: MS.50002 Thickness: 0.0787 inches Width: 27.56 inches Length: 40.35 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(b) Coil that has all of the following characteristics: Grade: LAC240Y320T Specification: MS.50002 Thickness: 0.0787 inches Width: 27.6 inches Length: 37.8 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: LAC340Y410T Specification: MS.50002 Thickness: 0.0787 inches Width: 36.4 inches Length: 31.1 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(d) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.098 inches Width: 30.95 inches Length: 8.25 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(e) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.098 inches Width: 38.5 inches Length: 13.55 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(f) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.098 inches Width: 38.7 inches Length: 13.3 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(g) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.118 inches Width: 42.5 inches Length: 17.6 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(h) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.1185 inches Width: 27.64 inches Length: 13 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(i) Blank, cut to length, that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.047 inches Width: 43.504 inches Length: 11.713 inches Coating: HDG 70G70G	From March 13, 2025 to December 31, 2027
			(j) Blank, cut to length, that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.047 inches Width: 44.488 inches Length: 13.819 inches Coating: HDG 70G70G	From March 13, 2025 to December 31, 2027
			(k) Blank, cut to length, that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.098 inches Width: 70.236 inches Length: 14.173 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(l) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type A Thickness: 0.071 inches Width: 29.3 inches Length: 107 inches	From March 13, 2025 to December 31, 2027
			(m) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type A Thickness: 0.071 inches Width: 29.6 inches Length: 111 inches	From March 13, 2025 to December 31, 2027
			(n) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type C Thickness: 0.071 inches Width: 29.3 inches Length: 107 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(o) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type C Thickness: 0.071 inches Width: 29.6 inches Length: 111 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(p) Blank, cut to length, that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.059 inches Width: 29.488 inches Length: 14.508 inches Coating: HDG 70G70G	From March 13, 2025 to December 31, 2027
			(q) Blank, cut to length, that has all of the following characteristics: Grade: HR550LA Specification: GMW3032M-ST-S Thickness: 0.071 inches Width: 32.25 inches Length: 59.25 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(r) Blank, cut to length, that has all of the following characteristics: Grade: HR550LA Specification: GMW3032M-ST-S Thickness: 0.071 inches Width: 44.45 inches Length: 59.25 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(s) Blank, cut to length, that has all of the following characteristics: Grade: HR550LA Specification: GMW3032M-ST-S Thickness: 0.071 inches Width: 47.205 inches Length: 59.37 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(t) Blank, cut to length, that has all of the following characteristics: Grade: CR780T/420Y-DP Specification: GMW3399M-ST-S Thickness: 0.055 inches Width: 52.362 inches Length: 14.921 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(u) Blank, cut to length, that has all of the following characteristics: Grade: CR04 Specification: MS.50002 Thickness: 0.098 inches Width: 28.189 inches Length: 78.465 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(v) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type A Thickness: 0.071 inches Width: 27 inches Length: 108 inches	From March 13, 2025 to December 31, 2027
			(w) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type A Thickness: 0.063 inches Width: 28.85 inches Length: 104.33 inches	From March 13, 2025 to December 31, 2027
			(x) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type A Thickness: 0.106 inches Width: 23.75 inches Length: 105.57 inches	From March 13, 2025 to December 31, 2027
			(y) Coil that has all of the following characteristics: Grade: CR340 LA Specification: GMW3032M-ST-S Thickness: 0.051 inches Width: 33.25 inches Length: 5 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(z) Blank, cut to length, that has all of the following characteristics: Grade: CR240LA Specification: GMW3032M-ST-S or GMW16056 type C Thickness: 0.063 inches Width: 27 inches Length: 99.5 inches Coating: HDG 60G60G	From March 13, 2025 to January 2, 2027
		7211.19.00.10	Coil that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S Thickness: 0.079 inches Width: 22.598 inches Length: 3.28 inches	From March 13, 2025 to December 31, 2027
		7211.19.00.90	(a) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.091 inches Width: 22 inches Length: 5.25 inches Coating: P&O	From March 13, 2025 to December 31, 2027
			(b) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.091 inches Width: 22.17 inches Length: 7 inches Coating: P&O	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.091 inches Width: 22.5 inches Length: 3.752 inches Coating: P&O	From March 13, 2025 to December 31, 2027
			(d) Coil that has all of the following characteristics: Grade: HR340LA Specification: GMW3032M-ST-S Thickness: 0.071 inches Width: 8.937 inches Length: 7.5 inches Coating: P&O	From March 13, 2025 to December 31, 2027
			(e) Coil that has all of the following characteristics: Grade: MS.50002 Specification: LAH240Y320T Thickness: 0.067 inches Width: 10.2 inches Length: 8.5 inches Coating: P&O	From March 13, 2025 to December 31, 2027
			(f) Blank, cut to length, that has all of the following characteristics: Grade: HR270LA Specification: GMW3032M-ST-S Thickness: 0.118 inches Width: 21.5 inches Length: 85 inches Coating: P&O	From March 13, 2025 to December 31, 2027
		7211.23.00	Coil that has all of the following characteristics: Grade: CR3 Specification: GMW2M-ST-S Thickness: 0.04 inches Width: 13.1 inches Length: 8.86 inches	From March 13, 2025 to December 31, 2027
		7212.20.00.30	(a) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.031 inches Width: 12.992 inches Length: 4.252 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(b) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.033 inches Width: 15.5 inches Length: 10 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.039 inches Width: 16.339 inches Length: 11.654 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(d) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.028 inches Width: 12.5 inches Length: 2.65 inches Coating: EG 60G60G	From March 13, 2025 to December 31, 2027
		7212.30.00.30	(a) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.031 inches Width: 12.992 inches Length: 4.252 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(b) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.033 inches Width: 15.5 inches Length: 10 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(c) Coil that has all of the following characteristics: Grade: CR180B2 Specification: GMW3032M-ST-S Thickness: 0.039 inches Width: 16.339 inches Length: 11.654 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
		7212.30.00.40	(a) Coil that has all of the following characteristics: Grade: LAH340Y410T Specification: MS.50002 Thickness: 0.1185 inches Width: 14.87 inches Length: 71.43 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(b) Blank, cut to length, that has all of the following characteristics: Grade: CR240LA Specification: GMW3032M-ST-S or GMW16056 type A Thickness: 0.063 inches Width: 23.476 inches Length: 81 inches	From March 13, 2025 to December 31, 2027
			(c) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S or GMW16056 type C Thickness: 0.071 inches Width: 20.445 inches Length: 107.008 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
			(d) Blank, cut to length, that has all of the following characteristics: Grade: CR270LA Specification: GMW3032M-ST-S Thickness: 0.071 inches Width: 20.445 inches Length: 107.008 inches	From March 13, 2025 to December 31, 2027
			(e) Blank, cut to length, that has all of the following characteristics: Grade: CR340LA Specification: GMW3032M-ST-S Thickness: 0.079 inches Width: 16.25 inches Length: 101.125 inches	From March 13, 2025 to December 31, 2027
(f) Blank, cut to length, that has all of the following characteristics: Grade: IFC180Y330T Specification: MS.50002 Thickness: 0.118 inches Width: 20 inches Length: 34.5 inches Coating: HDG 60G60G	From March 13, 2025 to December 31, 2027
2	101400760RT0001	7218.99.00.90	Stainless steel in ingots or other primary forms: semi-finished products of stainless steel
		7219.21.00	Flat-rolled products of stainless steel, of a width of 600 mm or more, not further worked than hot-rolled, not in coils, of a thickness exceeding 10 mm
		7220.11.00	Hot-rolled stainless steel plate, of a width of less than 600 mm, of a thickness of 4.75 mm or more
		7220.20.00	Flat-rolled products of stainless steel, not further worked than cold-rolled or cold-reduced, of a width of less than 600 mm
		7222.11.00.91	Hot-rolled stainless steel bars, round, of a diameter of 25 mm or more
		7222.19.00.11	Hot-rolled stainless steel flat bars, of a diameter of 25 mm or more
		7222.19.00.29	Hot-rolled stainless steel bars, of rectangular cross section
		7222.20.00	Cold-formed or cold-finished stainless steel bars, of rectangular cross section
		7222.30.00	Other bars and rods of stainless steel: angles, shapes and sections of stainless steel
		7222.30.00.30	Other bars and rods of stainless steel: angles, shapes and sections of stainless steel, high nickel alloy
		7228.50.00.90	Other bars and rods of solid alloy steel, not further worked than cold-formed or cold-finished
		7228.60.00	300M AMS 6419 alloy steel round bars
		7326.19.90	Steel forgings
		7326.90.90.90	Open-die forged steel plate
		7604.29.00	Aluminum alloy rods and bars
		7606.12.00	Aluminum alloy plate, not clad
		7608.20.00	Aluminum tubes and pipes, of aluminum alloys
		7616.99.90.29	Aluminum castings
		7616.99.90.30	Aluminum forgings
3	101803575RM0001	4012.90.90.30	Tire treads		Imported for sale to company with business number 122644537
4	102710027RC0002	8418.69.90.80	Refrigeration units, of a kind used for trucks, trailers or vans
5	119873420RM0002	7225.99.00	(a) Steel coils that have all of the following characteristics: Grade: Ductibor 1000 Thickness: 1.14 to 2 mm Width: 1131 to 1240 mm Coating: Al-Si	From March 13, 2025 to December 31, 2027
5	119873420RM0002	7225.99.00	(b) Steel coils that have all of the following characteristics: Grade: Usibor 1500 Thickness: 1.4 mm Width: 1628 mm Coating: Al-Si	From March 13, 2025 to December 31, 2027
6	121478390RC0001	4823.69.00.90	Custom paperboard trays
7	127109387RT0001	7308.90.00.99	The following guard rail end barrier systems, of specification AASHTO M180, NCHRP-350 (test level TL-3) and MASH (test level TL-3), with an A123 coating: (a) FLEAT-SP; (b) FLEAT 350; (c) SKT 350; (d) SKT-SP; (e) BEAT; (f) FLEAT MT; (g) BEAT MT	From March 13, 2025 to April 22, 2027	Imported for supply to the Ministère des Transports et de la Mobilité durable du Québec
8	128522992BN0001	8309.90.00	Can lids	From March 13, 2025 to July 1, 2026
9	133586628RM0001	7310.29.00	Tanks, casks, drums or cans of a capacity of less than 50 litres
9	133586628RM0001	8309.90.00	Stoppers, caps and lids of base metal
10	139975262RC0002	8418.69.90.80	Refrigeration units, of a kind used for trucks, trailers or vans
11	723167151RM0001	9504.30.00	Games operated by coins, bank notes, bank cards, tokens or by other means of payment	From March 4, 2025 to April 25, 2025
12	731056107RT0001	8806.23.00	Unmanned aircraft, for remote-controlled flight only, with maximum take-off weight more than 7 kg but not more than 25 kg		Goods imported to fulfill contract CW2384495
13	791357346RT0001	9405.11.00	Chandeliers and other electric ceiling or wall lighting fittings, designed for use solely with light-emitting diode (LED) light sources	From March 4, 2025 to April 5, 2025
		9405.19.00	Chandeliers and other electric ceiling or wall lighting fittings, other than those designed for use solely with light-emitting diode (LED) light sources	From March 4, 2025 to April 5, 2025
		9405.21.00	Electric table, desk, bedside or floor-standing luminaires, designed for use solely with light-emitting diode (LED) light sources	From March 4, 2025 to April 5, 2025
		9405.29.00	Electric table, desk, bedside or floor-standing luminaires, other than those designed for use solely with light-emitting diode (LED) light sources	From March 4, 2025 to April 5, 2025
		9405.42	Other electric luminaires and lighting fittings, designed for use solely with light-emitting diode (LED) light sources	From March 4, 2025 to April 5, 2025
		9405.49	Other electric luminaires and lighting fittings, other than those designed for use solely with light-emitting diode (LED) light sources	From March 4, 2025 to April 5, 2025
14	825387335RT0001	0805.10.00	Fresh oranges
		0805.40.00	Fresh grapefruit
		0805.50.00	Fresh lemons and limes
15	838782944	8419.81.00	Portable pizza oven, of a kind for use in a food truck	From March 4, 2025 to April 25, 2025
16	841564214RT0001	1003.90.91	Feed barley	From March 4, 2025 to May 31, 2025
17	849087549RM0001	7606.12.00	Aluminum sheets that have all of the following characteristics: Specification: ASTM B209-14 Thickness: 0.208280 mm to 8.700008 mm Width: 914.4 mm to 2041 mm Length: 272.11 mm to 10 724.12 mm
18	849922893RT0001	1006.30.00	Semi-milled or wholly milled rice, whether or not polished or glazed
19	865848790RT0001	8418.69.90.80	Refrigeration units, of a kind used for trucks, trailers or vans
20	885957597RT0001	7308.30.00.29	Rolling steel door: McKeon model IS3020E-M-PC		Remission limited to one rolling steel door, imported for supply to building project at 400 Albert Steet, Ottawa, Ontario
21	892695016RC0001	8418.69.90.70	Refrigeration condensing units
21	892695016RC0001	8418.69.90.80	Refrigeration units, of a kind used for trucks, trailers or vans
22	894660406RT0001	8418.69.90.80	Refrigeration units, of a kind used for trucks, trailers or vans
23	896297645RM0001	3925.10.00	Agricultural water tanks, of medium-density polyethylene with UV inhibitors, with translucent walls for level visibility and gallon indicators, designed for liquids with a specific gravity of up to 1.7 relative to water at 4°C, equipped with polymer baffles for fluid control, with molded-in legs and band locators for tie-down, of a capacity of 3250 gallons, 3750 gallons or 4250 gallons	From March 4, 2025 to July 31, 2026

SOR/2025-147, s.11

SCHEDULE 5(Paragraph 4.3(a))Motor Vehicles

8703.23.00.10
8703.24.00.10
8703.24.00.21
8703.24.00.22
8703.33.00.10
8703.33.00.21
8703.33.00.22

SOR/2025-147, s.11

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Date modified:: 2026-04-01

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United States Surtax Remission Order (2025)

SCHEDULE 1(Section 4)

SCHEDULE 2(Section 4.1)

SCHEDULE 3(Section 4.1 and subparagraph 5(a)(ii))

SCHEDULE 4(Section 4.2 and paragraph 5(a.1))

SCHEDULE 5(Paragraph 4.3(a))Motor Vehicles

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