Steel Goods and Aluminum Goods Surtax Order (SOR/2025-154)

Marginal note:Exceptions

5 Despite sections 3 and 4, the following steel goods and aluminum goods are not subject to the surtax:

• (a) goods that are accounted for under subsection 32(1), (3) or (5) of the Customs Act in a single declaration and that have a cumulative value for duty of $5000 or less;

• (b) goods that are subject to a surtax under the China Surtax Order (2024);

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

• (d) 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;

• (e) goods that originate in the United States, as determined in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations; and

• (f) goods that are in transit to Canada on the day on which this Order comes into force.