Effective July 31, 2025, certain steel goods imported into Canada that contain steel melted and poured in China, and certain aluminum goods containing aluminum smelted and cast in China, are subject to a surtax of 25% of the value for duty, in accordance with the Steel Goods and Aluminum Goods Surtax Order.
The value for duty is determined in accordance with sections 47 to 55 of the Customs Act. The Schedule to the Surtax Order contains a complete list of goods subject to the surtax.
Definition of Steel Melted and Poured in China:
Goods are considered to contain steel melted and poured in China if:
- The raw steel (or any portion of it) was first produced in a liquid state in a steel-making furnace and poured into its first solid state (semi-finished or finished steel mill product) in China.
If an importer fails to provide a certificate, report, or commercial invoice (upon request) demonstrating that the goods do not contain steel melted and poured in China, those goods will be deemed subject to the surtax.
Definition of Aluminum Smelted and Cast in China:
Goods are considered to contain aluminum smelted and cast in China if:
- The largest volume, or if applicable, second largest volume, of primary aluminum in the goods was produced in China; or
- The aluminum in the goods was most recently liquified and cast into a solid state (semi-finished or finished product) in China.
Argo Customs Brokers Is at Your Service
Before placing an order for steel or aluminum products, contact Argo Customs Brokers. We’ll help you verify the correct HS code and determine whether the goods are subject to the Steel and Aluminum Surtax Order.
Get in touch to ensure compliance and avoid unexpected 25% surtax penalties.