Canadian Steel Surtax 25% — CN 25-33 in Effect Since Dec. 2025 | GCI Global

Canadian Surtax on Steel-Derived Goods

Order Imposing a Surtax on Steel-Derived Goods — 25% surtax on steel-derived products imported into Canada from all countries. In effect since December 26, 2025.

Why this surtax?

The Government of Canada introduced this surtax to counter risks associated with persistent global steel overcapacity and non-market policies in the steel sector, exacerbated by US restrictive trade measures under Section 232 of the Trade Expansion Act of 1962. This measure applies to steel-derived goods imported commercially into Canada from ALL countries.

Key information

Surtax rate

25%

25% of the customs value, added to all other applicable duties (customs duties, anti-dumping, other surtaxes) and taxes. Customs value determined under ss. 47-55 of the Customs Act.

Effective date

December 26, 2025

Surtax code (CEF)

25267A

Calculation base

Customs value

Non-accumulation policy

Only ONE steel surtax can apply to a given product, in the following order of priority:

1
1st — Duties on steel imports exceeding tariff rate quotas for non-CUSMA countries
2
2nd (a) — Duties on American steel products
2nd (b) — Duties on Chinese steel products
2nd (c) — Duties on non-American imports containing Chinese-melted steel
3
3rd — Duties on steel-derived products from all countries (CN 25-33) — applies as last resort

CN 25-33 applies only when no other steel surtax already applies to the product.

Exceptions — surtax does NOT apply to:

The following goods are exempt:

Goods in transit to Canada on December 26, 2025 — proof required (bill of lading, entry report, freight control)

Products already subject to another surtax (CN 25-11 USA, CN 25-24, CN 25-28, China 2024)

Occasional/non-commercial goods (travellers)

Products classified under Chapter 98 of the Customs Tariff

Steel-derived products imported before July 1, 2026 for motor vehicle / chassis / parts manufacturing

Steel-derived products imported before July 1, 2026 for aircraft, ground flight training apparatus or spacecraft

Calculation examples

Surtax is calculated on customs value BEFORE taxes. GST/HST applies on the total including the surtax.

Example 1 — 0% MFN duty

Customs value: $1,000 | MFN: 0% | Surtax: 25%

Surtax: $1,000 × 25%$250.00

MFN duties: $1,000 × 0%$0.00

Total: $250.00 (surtax) + $0.00 (duties) + $62.50 (GST on $1,250) = $312.50

Example 2 — 5% MFN + anti-dumping

Customs value: $1,000 | MFN: 5% | Anti-dumping: $34 | Surtax: 25%

Surtax: $1,000 × 25%$250.00

MFN duties: $1,000 × 5%$50.00

Anti-dumping duties34,00 $

Total: $250.00 + $50.00 + $34.00 (AD) + $66.70 (GST on $1,334) = $400.70

Entry declaration

Declare goods subject to this surtax on the Commercial Entry Form (CEF) via CARM Client Portal, EDI or API.

Enter surtax code 25267A

Declare surtax amount in Field 85 «Surtax» of the CEF

If using CARM self-declaration, calculate and enter the surtax amount yourself

Proof of origin

Proof of origin must be provided for all imported goods upon CBSA request (s. 35.1(1) Customs Act). Acceptable: commercial invoice, Canadian customs invoice, or any document indicating country of origin.