On October 22, 2024, the Government of Canada imposed a 25% surtax on imports of steel and aluminum products from China, following the earlier implementation of a 100% surtax on Chinese-made electric vehicles on October 1, 2024. Recognizing the significant impact these measures would have on Canadian businesses that rely on Chinese steel and aluminum inputs, the government simultaneously established a mechanism for relief—the China Surtax Remission Order (2024).

The Remission Order, which became effective on January 31, 2025, allows for the relief of surtaxes paid or payable under the China Surtax Order (2024) in respect of eligible goods. The administration of the remission order is the responsibility of the Canada Border Services Agency (CBSA).

Under the Order, remission is granted for eligible goods listed in Schedule 1 or Schedule 2, subject to specific conditions. For goods listed in Schedule 1, remission applies to goods imported into Canada during the period beginning on October 22, 2024, and ending on December 31, 2026. Importers must ensure that the goods are not subject to any order or finding under the Special Import Measures Act at the time of importation.

To claim remission, importers must submit a claim to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation. The claim must include all relevant documentation—such as bills of lading, sales invoices, waybills, and sales contracts—that demonstrate that the imported goods match the description of eligible goods. For commercial goods, importers can obtain relief at the time of import by entering the relevant special authorization code in the Special Authority OIC field on the Commercial Accounting Declaration. Special authorization code 25-054A applies to goods listed in Schedule 1, while code 25-054B applies to goods in Schedule 2 imported between October 22, 2024, and December 31, 2025.

The types of eligible stainless steel products covered by the Order are extensive. They include stainless steel sheets and plates of specification ASTM A240, stainless steel wires of alloy 304L, stainless steel rebar, and various other steel and aluminum products conforming to ASTM A240, A276, and A519 specifications.

Importantly, the remission is subject to the condition that the goods are not subsequently exported to the United States in the same condition in which they were imported. This provision ensures that the relief benefits Canadian domestic consumption and manufacturing rather than facilitating re-export to the U.S. market.

The China Surtax Remission Order (2024) has been described as providing "much needed relief to importers affected by the surtaxes". As noted by the CBSA in Customs Notice 25-05, "Applications for remission are still being accepted and should be submitted as soon as possible". The Order has been updated multiple times since its initial publication, with the most recent update occurring in March 2026.

For Canadian businesses that import Chinese stainless steel and aluminum products, the Remission Order represents a critical opportunity to mitigate the impact of the 25% surtax. By understanding the eligibility requirements and application procedures, importers can secure significant cost savings while maintaining access to Chinese supply chains.

Sources :

Canada Gazette, Part II, Volume 159, Number 8: "Order Amending the China Surtax Remission Order (2024)" 

CBSA Customs Notice 25-05: "China Surtax Remission Order" 

Canada Gazette, Part II, Volume 159, Number 4: "China Surtax Remission Order (2024): SOR/2025-12" 

Government of Canada, "Tariff relief for Canadian importers importing goods from China"