On July 31, 2025, the Government of Canada issued Customs Notice 25-28: Steel Goods and Aluminum Goods Surtax Order which went into effect immediately which imposes a 25% surtax on certain steel goods melted and poured in China and aluminum goods smelted and cast in China imported into Canada.
This surtax aims to address challenges from global overcapacity and unfair trade practices, aggravated by U.S. tariffs imposed under Section 232 of the Trade Expansion Act.
Here are some key points from Customs Notice 25-28:
- A 25% surtax on certain steel and aluminum goods containing Chinese-origin materials takes effect on July 31, 2025.
- Importers must provide certificates or reports proving goods do not contain steel or aluminum melted, poured, smelted, or cast in China; otherwise, the surtax will apply.
- After September 22, 2025, commercial invoices and reports alone will no longer be accepted as proof of origin.
- The surtax is charged in addition to all applicable duties and taxes, including customs duties, anti-dumping duties, and GST.
- Exemptions apply for goods in transit before July 31, U.S.-origin goods, shipments under CAD 5,000, casual goods, and certain tariff classifications.
Important to note ExceptionsThe following are not subject to the surtax
- Steel and aluminum goods that originate in the United States
- Steel and aluminum goods for which the cumulative value for duty of all goods subject does not exceed $5,000
- Steel and aluminum goods that are subject to a surtax under the China Surtax Order (2024)
https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-28-eng.html
https://orders-in-council.canada.ca/attachment.php?attach=47486&lang=en
As more information becomes available, we will update this page.