Order Amending the United States Surtax Remission Order, No. 2019-1: SOR/2019-104
Canada Gazette, Part II, Volume 153, Number 9
Registration
SOR/2019-104 April 15, 2019
CUSTOMS TARIFF
P.C. 2019-338 April 12, 2019
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 footnote a of the Customs Tariff footnote b, makes the annexed Order Amending the United States Surtax Remission Order, No. 2019-1.
Order Amending the United States Surtax Remission Order, No. 2019-1
Amendments
1 The portion of items 5 to 12 of Schedule 3 to the United States Surtax Remission Order footnote 1 in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
5 |
From July 1, 2018 to June 30, 2019 inclusive |
6 |
From July 1, 2018 to June 30, 2019 inclusive |
7 |
From July 1, 2018 to June 30, 2019 inclusive |
8 |
From July 1, 2018 to June 30, 2019 inclusive |
9 |
From July 1, 2018 to June 30, 2019 inclusive |
10 |
From July 1, 2018 to June 30, 2019 inclusive |
11 |
From July 1, 2018 to June 30, 2019 inclusive |
12 |
From July 1, 2018 to June 30, 2019 inclusive |
2 The portion of item 13 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
13 |
Flat-rolled product of iron, non-alloy or other alloy steel, not further worked than hot-rolled or cold-rolled, of grade 080XLF, 10B21, 1018, 1018 AK, 1018 SK, 1020, 1020 AK, 1050, 1055/1065, 4130, 4140, 8620, 340 XF, 420 XF, 550 XF or SPFH 590 |
From July 1, 2018 to June 30, 2019 inclusive |
3 The portion of item 15 of Schedule 3 to the Order in columns 1 and 3 is replaced by the following:
| Item |
Column 1 |
Column 3 |
|---|---|---|
15 |
870249414 |
From July 1, 2018 to June 30, 2019 inclusive |
4 The portion of items 20 to 30 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
20 |
From July 1, 2018 to June 30, 2019 inclusive |
21 |
From July 1, 2018 to June 30, 2019 inclusive |
22 |
From July 1, 2018 to June 30, 2019 inclusive |
23 |
From July 1, 2018 to June 30, 2019 inclusive |
24 |
From July 1, 2018 to June 30, 2019 inclusive |
25 |
From July 1, 2018 to June 30, 2019 inclusive |
26 |
From July 1, 2018 to June 30, 2019 inclusive |
27 |
From July 1, 2018 to June 30, 2019 inclusive |
28 |
From July 1, 2018 to June 30, 2019 inclusive |
29 |
From July 1, 2018 to June 30, 2019 inclusive |
30 |
From July 1, 2018 to June 30, 2019 inclusive |
5 The portion of items 32 to 68 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
32 |
From July 1, 2018 to June 30, 2019 inclusive |
33 |
From July 1, 2018 to June 30, 2019 inclusive |
34 |
From July 1, 2018 to June 30, 2019 inclusive |
35 |
From July 1, 2018 to June 30, 2019 inclusive |
36 |
From July 1, 2018 to June 30, 2019 inclusive |
37 |
From July 1, 2018 to June 30, 2019 inclusive |
38 |
From July 1, 2018 to June 30, 2019 inclusive |
39 |
From July 1, 2018 to June 30, 2019 inclusive |
40 |
From July 1, 2018 to June 30, 2019 inclusive |
41 |
From July 1, 2018 to June 30, 2019 inclusive |
42 |
From July 1, 2018 to June 30, 2019 inclusive |
43 |
From July 1, 2018 to June 30, 2019 inclusive |
44 |
From July 1, 2018 to June 30, 2019 inclusive |
45 |
From July 1, 2018 to June 30, 2019 inclusive |
46 |
From July 1, 2018 to June 30, 2019 inclusive |
47 |
From July 1, 2018 to June 30, 2019 inclusive |
48 |
From July 1, 2018 to June 30, 2019 inclusive |
49 |
From July 1, 2018 to June 30, 2019 inclusive |
50 |
From July 1, 2018 to June 30, 2019 inclusive |
51 |
From July 1, 2018 to June 30, 2019 inclusive |
52 |
From July 1, 2018 to June 30, 2019 inclusive |
53 |
From July 1, 2018 to June 30, 2019 inclusive |
54 |
From July 1, 2018 to June 30, 2019 inclusive |
55 |
From July 1, 2018 to June 30, 2019 inclusive |
56 |
From July 1, 2018 to June 30, 2019 inclusive |
57 |
From July 1, 2018 to June 30, 2019 inclusive |
58 |
From July 1, 2018 to June 30, 2019 inclusive |
59 |
From July 1, 2018 to June 30, 2019 inclusive |
60 |
From July 1, 2018 to June 30, 2019 inclusive |
61 |
From July 1, 2018 to June 30, 2019 inclusive |
62 |
From July 1, 2018 to June 30, 2019 inclusive |
63 |
From July 1, 2018 to June 30, 2019 inclusive |
64 |
From July 1, 2018 to June 30, 2019 inclusive |
65 |
From July 1, 2018 to June 30, 2019 inclusive |
66 |
From July 1, 2018 to June 30, 2019 inclusive |
67 |
From July 1, 2018 to June 30, 2019 inclusive |
68 |
From July 1, 2018 to June 30, 2019 inclusive |
6 The portion of item 71 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
71 |
For goods imported on or after November 1, 2018 |
7 The portion of item 78 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
78 |
Flat-rolled product, galvanized or galvannealed, of specification GMW3032M-ST-S, GMW3399W-ST-S, MS-50002, MS-6000 or HR660Y760T-CP |
From July 1, 2018 to June 30, 2019 inclusive |
8 The portion of item 79 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
79 |
From July 1, 2018 to June 30, 2019 inclusive |
9 The portion of item 80 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
80 |
Flat-rolled product, not further worked than hot-rolled, of specification WSS-M1A354-A20, WSD-M1A333-A1, WSS-M1A365-A20, WSS-M1A365-A22, WSS-M1A365-A23, WSS-M1A367-A46, JSH270E, MS-6000, HR PO CQ 66, HR PO DQ 66, HR PO DQ AK 66, HR660Y760T-CP, SAEJ403, MS66, HR660Y760T-CP, MS.50002 or 6M44VA |
From July 1, 2018 to June 30, 2019 inclusive |
10 The portion of items 81 and 82 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
81 |
From July 1, 2018 to June 30, 2019 inclusive |
82 |
From July 1, 2018 to June 30, 2019 inclusive |
11 The portion of item 83 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
83 |
Tube, welded, of circular cross-section, of an outside diameter from 0.787 inch to 3.125 inches inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
12 The portion of items 84 to 89 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
84 |
From July 1, 2018 to June 30, 2019 inclusive |
85 |
From July 1, 2018 to June 30, 2019 inclusive |
86 |
From July 1, 2018 to June 30, 2019 inclusive |
87 |
From July 1, 2018 to June 30, 2019 inclusive |
88 |
From July 1, 2018 to June 30, 2019 inclusive |
89 |
From July 1, 2018 to June 30, 2019 inclusive |
13 The portion of items 93 to 107 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
93 |
From July 1, 2018 to June 30, 2019 inclusive |
94 |
From July 1, 2018 to June 30, 2019 inclusive |
95 |
From July 1, 2018 to June 30, 2019 inclusive |
96 |
From July 1, 2018 to June 30, 2019 inclusive |
97 |
From July 1, 2018 to June 30, 2019 inclusive |
98 |
From July 1, 2018 to June 30, 2019 inclusive |
99 |
From July 1, 2018 to June 30, 2019 inclusive |
100 |
From July 1, 2018 to June 30, 2019 inclusive |
101 |
From July 1, 2018 to June 30, 2019 inclusive |
102 |
From July 1, 2018 to June 30, 2019 inclusive |
103 |
From July 1, 2018 to June 30, 2019 inclusive |
104 |
From July 1, 2018 to June 30, 2019 inclusive |
105 |
From July 1, 2018 to June 30, 2019 inclusive |
106 |
From July 1, 2018 to June 30, 2019 inclusive |
107 |
From July 1, 2018 to June 30, 2019 inclusive |
14 The portion of item 109 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
109 |
Flat-rolled product of iron or non-alloy steel, not further worked than cold-rolled, of specification 50002-CR02, 50002-CR04, 50002-DPC330Y590T, 50002-DPC340Y590T, 50002-HR13, 50002-LAC340Y410T, 11250 LAC 340Y410T, 5000-LAC550Y620T, 50002-LAH340Y410T, 50002-LAH550Y620T, 50002-TRC400Y690T or DDS 60G60G GA 6M55 CR04 |
From July 1, 2018 to June 30, 2019 inclusive |
15 The portion of items 110 to 114 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
110 |
From July 1, 2018 to June 30, 2019 inclusive |
111 |
From July 1, 2018 to June 30, 2019 inclusive |
112 |
From July 1, 2018 to June 30, 2019 inclusive |
113 |
From July 1, 2018 to June 30, 2019 inclusive |
114 |
From July 1, 2018 to June 30, 2019 inclusive |
16 The portion of item 115 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
115 |
Flat-rolled product of other alloy steel, of specification GN DQ AK or MS 6000 D 44A CHG AF |
From July 1, 2018 to June 30, 2019 inclusive |
17 The portion of items 116 to 120 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
116 |
From July 1, 2018 to June 30, 2019 inclusive |
117 |
From July 1, 2018 to June 30, 2019 inclusive |
118 |
From July 1, 2018 to June 30, 2019 inclusive |
119 |
From July 1, 2018 to June 30, 2019 inclusive |
120 |
From July 1, 2018 to June 30, 2019 inclusive |
18 The portion of items 123 and 124 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
123 |
From July 1, 2018 to June 30, 2019 inclusive |
124 |
From July 1, 2018 to June 30, 2019 inclusive |
19 The portion of items 127 and 128 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
127 |
From July 1, 2018 to June 30, 2019 inclusive |
128 |
From July 1, 2018 to June 30, 2019 inclusive |
20 The portion of items 130 to 142 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
130 |
From July 1, 2018 to June 30, 2019 inclusive |
131 |
From July 1, 2018 to June 30, 2019 inclusive |
132 |
From July 1, 2018 to June 30, 2019 inclusive |
133 |
From July 1, 2018 to June 30, 2019 inclusive |
134 |
From July 1, 2018 to June 30, 2019 inclusive |
135 |
From July 1, 2018 to June 30, 2019 inclusive |
136 |
From July 1, 2018 to June 30, 2019 inclusive |
137 |
From July 1, 2018 to June 30, 2019 inclusive |
138 |
From July 1, 2018 to June 30, 2019 inclusive |
139 |
From July 1, 2018 to June 30, 2019 inclusive |
140 |
From July 1, 2018 to June 30, 2019 inclusive |
141 |
From July 1, 2018 to June 30, 2019 inclusive |
142 |
From July 1, 2018 to June 30, 2019 inclusive |
21 The portion of items 144 to 200 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
144 |
From July 1, 2018 to June 30, 2019 inclusive |
145 |
From July 1, 2018 to June 30, 2019 inclusive |
146 |
From July 1, 2018 to June 30, 2019 inclusive |
147 |
From July 1, 2018 to June 30, 2019 inclusive |
148 |
From July 1, 2018 to June 30, 2019 inclusive |
149 |
From July 1, 2018 to June 30, 2019 inclusive |
150 |
From July 1, 2018 to June 30, 2019 inclusive |
151 |
From July 1, 2018 to June 30, 2019 inclusive |
152 |
From July 1, 2018 to June 30, 2019 inclusive |
153 |
From July 1, 2018 to June 30, 2019 inclusive |
154 |
From July 1, 2018 to June 30, 2019 inclusive |
155 |
From July 1, 2018 to June 30, 2019 inclusive |
156 |
From July 1, 2018 to June 30, 2019 inclusive |
157 |
From July 1, 2018 to June 30, 2019 inclusive |
158 |
From July 1, 2018 to June 30, 2019 inclusive |
159 |
From July 1, 2018 to June 30, 2019 inclusive |
160 |
From July 1, 2018 to June 30, 2019 inclusive |
161 |
From July 1, 2018 to June 30, 2019 inclusive |
162 |
From July 1, 2018 to June 30, 2019 inclusive |
163 |
From July 1, 2018 to June 30, 2019 inclusive |
164 |
From July 1, 2018 to June 30, 2019 inclusive |
165 |
From July 1, 2018 to June 30, 2019 inclusive |
166 |
From July 1, 2018 to June 30, 2019 inclusive |
167 |
From July 1, 2018 to June 30, 2019 inclusive |
168 |
From July 1, 2018 to June 30, 2019 inclusive |
169 |
From July 1, 2018 to June 30, 2019 inclusive |
170 |
From July 1, 2018 to June 30, 2019 inclusive |
171 |
From July 1, 2018 to June 30, 2019 inclusive |
172 |
From July 1, 2018 to June 30, 2019 inclusive |
173 |
From July 1, 2018 to June 30, 2019 inclusive |
174 |
From July 1, 2018 to June 30, 2019 inclusive |
175 |
From July 1, 2018 to June 30, 2019 inclusive |
176 |
From July 1, 2018 to June 30, 2019 inclusive |
177 |
From July 1, 2018 to June 30, 2019 inclusive |
178 |
From July 1, 2018 to June 30, 2019 inclusive |
179 |
From July 1, 2018 to June 30, 2019 inclusive |
180 |
From July 1, 2018 to June 30, 2019 inclusive |
181 |
From July 1, 2018 to June 30, 2019 inclusive |
182 |
From July 1, 2018 to June 30, 2019 inclusive |
183 |
From July 1, 2018 to June 30, 2019 inclusive |
184 |
From July 1, 2018 to June 30, 2019 inclusive |
185 |
From July 1, 2018 to June 30, 2019 inclusive |
186 |
From July 1, 2018 to June 30, 2019 inclusive |
187 |
From July 1, 2018 to June 30, 2019 inclusive |
188 |
From July 1, 2018 to June 30, 2019 inclusive |
189 |
From July 1, 2018 to June 30, 2019 inclusive |
190 |
From July 1, 2018 to June 30, 2019 inclusive |
191 |
From July 1, 2018 to June 30, 2019 inclusive |
192 |
From July 1, 2018 to June 30, 2019 inclusive |
193 |
From July 1, 2018 to June 30, 2019 inclusive |
194 |
From July 1, 2018 to June 30, 2019 inclusive |
195 |
From July 1, 2018 to June 30, 2019 inclusive |
196 |
From July 1, 2018 to June 30, 2019 inclusive |
197 |
From July 1, 2018 to June 30, 2019 inclusive |
198 |
From July 1, 2018 to June 30, 2019 inclusive |
199 |
From July 1, 2018 to June 30, 2019 inclusive |
200 |
From July 1, 2018 to June 30, 2019 inclusive |
22 The portion of items 209 to 211 of Schedule 3 to the Order in columns 3 and 4 are replaced by the following:
| Item |
Column 3 |
Column 4 |
|---|---|---|
209 |
For goods imported on or after July 1, 2018 |
For use in the manufacture of original equipment parts or other parts |
210 |
For goods imported on or after July 1, 2018 |
For use in the manufacture of original equipment parts or other parts |
211 |
For goods imported on or after July 1, 2018 |
For use in the manufacture of original equipment parts or other parts |
23 The portion of items 212 to 217 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
212 |
From July 1, 2018 to June 30, 2019 inclusive |
213 |
From July 1, 2018 to June 30, 2019 inclusive |
214 |
From July 1, 2018 to June 30, 2019 inclusive |
215 |
From July 1, 2018 to June 30, 2019 inclusive |
216 |
From July 1, 2018 to June 30, 2019 inclusive |
217 |
From July 1, 2018 to June 30, 2019 inclusive |
24 The portion of item 218 of Schedule 3 to the Order in columns 2 and 3 is replaced by the following:
| Item |
Column 2 |
Column 3 |
|---|---|---|
218 |
Flat-rolled product of iron or non alloy steel, clad, plated or coated, of specification SHGA270C-45, 50001-PHS950Y1300T, 50002-LAC340Y410T, 50002-LAC380Y450T, MS6000-44VA-355K, 50002-CR02-ELECTROGLAV GI 60/60 U, 50002-LAC550Y620T, 50002-LAH550Y620T or 50000-CR02-HDGALVANIZED GI 60/60 U |
From July 1, 2018 to June 30, 2019 inclusive |
25 The portion of item 219 of Schedule 3 to the Order in column 3 is replaced by the following:
| Item |
Column 3 |
|---|---|
219 |
From July 1, 2018 to June 30, 2019 inclusive |
26 Schedule 3 to the Order is amended by adding the following after item 219:
| Item |
Column 1 |
Column 2 |
Column 3 |
Column 4 |
|---|---|---|---|---|
220 |
710327693 |
Flat-rolled product of grade 350 AT, of specification CSA G40.21 |
From July 1 2018 to August 31, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 12997775643180 12997775643077 12997775794980 |
221 |
710327693 |
Flat-rolled product of grade 350 AT or 350 WT, of specification CSA G40.21 |
From July 1, 2018 to September 30, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 12997775758986 12997775776216 12997775794980 12997775794877 12997775810149 12997775820697 12997775891762 |
222 |
104402078 or 809569957 |
Hot-rolled plate, of grade CSA G40.21 350AT Cat 3, of a thickness from 0.5 inch to 2 inches inclusive, of a width from 95 inches to 124 inches, of a length of 554 inches to 954 inches inclusive |
From July 1, 2018 to December 31, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 13409084409760 13409084409942 13409086210857 13409086211006 13409086212860 13409086212882 13409086212893 13409086213155 13409086213326 13409086214704 13409086217397 13409086217605 |
223 |
103823704 |
Flat-rolled product of iron or non-alloy steel, coated with zinc, of specification MS50002.LAC240Y320T (cold rolled) |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
224 |
103823704 |
Flat-rolled product of iron or non-alloy steel, coated with zinc, of specification MS50002.LAH240Y320T (hot rolled) or MS50002.LAH340Y410T (hot rolled) |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
225 |
119873420 |
Flat-rolled product of other alloy steel, cold-rolled, galvannealed, plated or coated with zinc, of specification MS6000-44VA |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
226 |
119873420 |
Flat-rolled product of other alloy steel, cold-rolled, dual phase, galvanized, of specification MS50002 |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
227 |
105120190 |
Flat bar, of grade A572-50, of a thickness of 3 inches, of a width of 4 inches |
For goods imported on or after July 1, 2018 inclusive |
For use in the manufacture of original equipment parts or other parts |
228 |
105120190 |
Flat bar, of grade A36, of a thickness of 2 inches, of a width of 2.25 inches |
For goods imported on or after July 1, 2018 inclusive |
For use in the manufacture of original equipment parts or other parts |
229 |
105492664 |
Stainless steel, in coils, aluminized |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
230 |
104708409 |
Flat-rolled product, not further worked than cold-rolled, of specification GMW3032M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
231 |
104708409 |
Aluminum plates, sheets and strip, of specification GMW15192M-AL-S-6000-R-110-U |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
232 |
104546718 |
Flat-rolled product, not further worked than cold-rolled, of specification GMW3032M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
233 |
887356392 |
Flat-rolled product, not further worked than cold-rolled, of specification GMW3032M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
234 |
887356392 |
Flat-rolled product, galvanized, of specification GMW3032M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
235 |
817808496 |
Flat-rolled product, not further worked than cold-rolled, of specification GMW3032M-ST-S-CR420LA |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
236 |
100755628 |
Ingots, of other alloy steel |
For goods imported on or after July 1, 2018 inclusive |
For goods ordered under one of the following purchase orders: 28702H 29522D 30136H 30209H 30222H |
237 |
100755628 |
Ingots, of non-alloy steel |
For goods imported on or after July 1, 2018 inclusive |
For goods ordered under one of the following purchase orders: 28691H 30181H 30184H 30186H |
238 |
100755628 |
Ingots, of other alloy or stainless steel |
From July 1, 2018 to September 30, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 13276214951970 13276215051598 13276215179169 13276215179283 |
239 |
136523859 |
Aluminum Louvres |
From July 1, 2018 to November 30, 2018 inclusive |
For imports recorded under the transaction number 13409534033114 (B3-3 Form) |
240 |
862901691 |
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel, of grade Duplex 2304 |
From July 1, 2018 to December 31, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 12138734228501 12138734220477 12138734220503 12138734222629 12138734222890 12138734223700 12138734227920 12138734228011 12138734271388 12138734744562 12138734766967 12138734767354 12138734768242 12138734774068 12138734779906 12138734780204 12138734785061 12138734791979 12138734792765 12138734959551 12138735004229 12138735004719 12138735007119 12138735010706 12138735021082 12138735022915 12138735022937 12138735027362 12138735032438 12138735068011 12138735069329 12138735069363 12138735090985 12138735091167 12138735169934 |
241 |
809569957 |
Flat-rolled product of grade 350 AT |
From July 1, 2018 to December 31, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 13409084406892 13409086214873 13409086213612 13049084384168 13409086212702 13409084384044 13409084384226 |
242 |
141718262 |
Flat-rolled product, of non-alloy steel, of grade 50AT CAT.2, 350AT CAT.2, 50 AT CAT.3 or 350AT CAT.3, of specification ASTM A6 or CSA G40.21 |
From July 1, 2018 to December 31, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 11197004149460 11197004149507 11197004171971 11197004183715 11197004184384 11197004184395 11197004185125 11197004189276 11197004189880 11197004198051 |
243 |
141718262 |
Flat-rolled product, of grade A572 |
From July 1, 2018 to December 31, 2018 inclusive |
For imports recorded under the transaction number 11197004223018 (B3-3 Form) |
244 |
863402731 |
Flat-rolled product, of non-alloy steel, of grade 50AT CAT.2, 350AT CAT.2, 50 AT CAT.3 or 350AT CAT.3, of specification ASTM A6 or CSA G40.21 |
From July 1, 2018 to December 31, 2018 inclusive |
Goods imported for sale to company with business number 141718262 and ordered under purchase order number 85563, 85565 or 85566 |
245 |
101980753 |
Flat-rolled product of iron or non-alloy steel, hot-rolled, of specification GMW2M-ST-S, GMW3032M-ST-S, GMW3399M-ST-S or SAEJ2340 |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
246 |
101980753 |
Flat-rolled product of iron or non-alloy steel, cold-rolled, of specification GMW2M-ST-S, GMW3032M-ST-S or GMW3399M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
247 |
101980753 |
Flat-rolled product of iron or non-alloy steel, galvanized or electrogalvanized, of specification GMW2M-ST-S, GMW3032M-ST-S or GMW3399M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
248 |
101980753 |
Flat-rolled product of other alloy steel, hot-rolled or cold-rolled, of specification GMW2M-ST-S, GMW3032M-ST-S, GMW3399M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
249 |
101980753 |
Flat-rolled product of other alloy steel, galvanized, electrogalvanized, clad, plated or coated, of specification GMW2M-ST-S, GMW3032M-ST-S, GMW3399M-ST-S, GMW14400M-ST-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
250 |
101980753 |
Tube of iron, non-alloy or other alloy steel, welded |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
251 |
101980753 |
Aluminum sheet of specification GMW15192M-AL-S |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
252 |
101980753 |
Rivets, bolts, nuts, rings, washers, screws and similar articles of aluminum |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
253 |
104708409 |
Aluminum flat bars, round bars or extrusions, of alloy 6061-T6511 |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896860590 |
254 |
105213755 |
Wire of stainless steel, cold finished, of type 314, 330cb or 35/19cb, of a diameter less than 0.5 inch |
For goods imported on or after July 1, 2018 |
For use in the manufacture of original equipment parts or other parts |
255 |
105412845 |
Flat-rolled product, of iron, non-alloy or other alloy steel, hot-rolled, of grade 050 XF, 060XF, 070 XF or 080XF, of a width less than 600 mm, of a thickness of 5.5 mm or less |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
256 |
105412845 |
Flat-rolled product, of iron, non-alloy or other alloy steel, hot-rolled, of grade 1006, 1008 or 1010, of a width less than 600 mm, of a thickness of 5.5 mm or less |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
257 |
105412845 |
Flat-rolled product, of iron, non-alloy or other alloy steel, hot-rolled, of grade 340 XF, 400XF, 420XF, 490XF or 550 XF, of a width less than 600 mm, of a thickness of 5.5 mm or less |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
258 |
105412845 |
Flat-rolled product, of iron, non-alloy or other alloy steel, hot-rolled, of grade MS00026, of a width less than 600 mm, of a thickness of 5.5 mm or less |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
259 |
105412845 |
Flat-rolled product, of iron, non-alloy or other alloy steel, cold-rolled, of grade MS00025, of a width less than 600 mm, of a thickness of 5.5 mm or less |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
260 |
105412845 |
Flat-rolled product, of iron, non-alloy or other alloy steel, cold-rolled, of grade 40 MOD, 1055 or 4130, of a width less than 600 mm, of a thickness of 5.5 mm or less |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
261 |
105412845 |
Wire, of iron or non-alloy steel, of a diameter of 0.079 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
262 |
103648721 |
Aluminum extrusion, of alloy 6063-T6, of a length from 4 meters to 8 meters inclusive |
For goods imported on or after July 1, 2018 |
Goods ordered under purchase order number: 35605 35756 35811 35884 |
263 |
827413949 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 1074 SAE J403, of a thickness of up to 3.7 mm inclusive, of a width of up to 250 mm inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
264 |
827413949 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 1020 SAE J403, of a thickness of up to 3.7 mm inclusive, of a width up to 250 mm inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
265 |
827413949 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 060 SAEJ1392 or 420XF-SAEJ2340, of a thickness of up to 4.5 mm inclusive, of a width of up to 275 mm inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
266 |
827413949 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 1010 SAE J403, of a thickness up to 2.5 mm inclusive, of a width of up to 250 mm inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
267 |
827413949 |
Flat-rolled product, of iron or non-alloy steel, in coils, hot-rolled, pickled and oiled, of grade 1045 SAE J403, of a thickness of up to 4 mm inclusive, of a width of up to 250 mm inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
268 |
104708409 |
Flat-rolled product, of iron or non-alloy steel, in coils, hot-rolled, pickled and oiled, annealed, of grade SAE J403 1050, of a thickness from 0.0758 inch to 0.111 inch inclusive, of a width from 6.97 inches to 10.2 inches inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 827413949 |
269 |
104708409 |
Flat-rolled product, of iron or non-alloy steel, in coils, hot-rolled, pickled and oiled, annealed, of grade SAE J403 1075, of a thickness from 0.157 inch to 0.181 inch inclusive, of a width of 5.325 inches |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 827413949 |
270 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 1074 SAE J403, of a thickness of up to 0.04 inch inclusive, of a width of 9.25 inches |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 827413949 |
271 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 1010 SAE J403, annealed, of a thickness from up to 0.09 inch inclusive, of a width of 6.97 inches |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 827413949 |
272 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, cold-rolled, of grade 1020 SAE J403, of a thickness of up to 0.08 inch inclusive, of a width of 8.35 inches |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 827413949 |
273 |
102466950 |
Aluminum sheet of alloy 2024, 2219, 5052, 6013, 6061 or 7075, of a thickness from 0.012 inch to 0.2 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
274 |
102466950 |
Aluminum plate of alloy 2024, 6061, 7050, 7075 or 7475, of a thickness from 0.25 inch to 5 inches inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
275 |
102466950 |
Aluminum bar, of alloy 2024, 6061 or 7075, of a cross-section of 0.5 inch to 3 inches inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
276 |
102466950 |
Aluminum extrusion of alloy 2024, 2219, 6061, 7075 or 7150 |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
277 |
102466950 |
Aluminum rivets, screws, bolts, nuts and similar articles, of alloy 2024 or 6061 |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
278 |
102466950 |
Flat-rolled product, cold-rolled, of grade 301, 302, 321, 347, 4130, 15-5PH, 17-7PH, 17-4PH or A289, of a thickness from 0.018 inch to 0.128 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
279 |
102466950 |
Bars and rods, of grade 303, 304, 4340 or 17-4PH, of a cross-section from 0.625 inch to 1.75 inches inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
280 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, hot-rolled, of specification UMG 1035 spheroidized and annealed, of a thickness from 0.0984 inch to 0.126 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896543659 |
281 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, hot-rolled, of specification UMG 1050 spheroidized and annealed, of a thickness from 0.0984 inch to 0.122 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896543659 |
282 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, hot-rolled, of specification NES M2021 SP231-440, of a thickness from 0.0748 inch to 0.0866 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896543659 |
283 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, hot-rolled, of specification SAEJ1392 050XF, of a thickness from 0.0551 inch to 0.063 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896543659 |
284 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, hot-rolled, of specification MS-264 080XF, of a thickness from 0.0984 inch to 0.1063 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896543659 |
285 |
104708409 |
Flat-rolled product of iron or non-alloy steel, in coils, hot-rolled, of specification Toyota TSG31016 SPH440-OD, of a thickness from 0.0866 inch to 0.0945 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 896543659 |
286 |
101865749 |
Flat-rolled product, of specification LAC240Y320T GI 60/60 U, of a nominal thickness of 2.2 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
287 |
101865749 |
Flat-rolled product, of specification LAH240Y320T GI 60/60 U, of a nominal thickness of 1.8 mm or 3 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
288 |
101865749 |
Flat-rolled product, of specification LAC340Y410T GI 60/60 U, of a nominal thickness of 1.8 mm or 2.2 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
289 |
101865749 |
Flat-rolled product, of specification LAH340Y410T GI 60/60 U, of a nominal thickness of 3 mm or 4 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
290 |
101865749 |
Flat-rolled product, of specification LAH550Y620T GI 60/60 U, of a nominal thickness of 3 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
291 |
104708409 |
Flat-rolled product, hot-rolled, of specification SAE J2340 420 XF, of a thickness from 0.165 inch to 0.1731 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 867203804 |
292 |
104708409 |
Flat-rolled product, hot-rolled, of specification WSS-M1A346 Grade 5, of a thickness from 0.1397 inch to 0.1437 inch inclusive |
From July 1, 2018 to June 30, 2019 inclusive |
Goods imported for sale to company with business number 867203804 |
293 |
867888109 |
Aluminum plates, sheets and strip, of alloy 2024, 6061 or any alloy of the 7000 series (including alloy 7010, 7040, 7050, 7055, 7075, 7150, 7175 or 7474), of a thickness exceeding 0.2 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
294 |
867888109 |
Aluminum castings, angles, shims, forge or sheets to be cut into shims |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
295 |
867888109 |
Other articles of aluminum, including bolts, rivets or washers, of a kind used in aerospace application |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
296 |
868088089 |
Special bar quality (SBQ) carbon steel bar, in coils, of grade AISI 1536, 3130, 4120, 4320 or 4330, of a diameter from 0.8125 inch to 1.125 inches inclusive |
From July 1, 2018 to April 30, 2019 inclusive |
|
297 |
881231807 |
Flat-rolled product, hot-rolled, in coils, of specification TSG 3101G SPH590-OD, of a nominal thickness of 2.6 mm, of a width of 1,201 mm |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
298 |
119457869 |
Carbon steel pipe, longitudinally welded, of an outside diameter of 41 inches, 48 inches or 53 inches, of a length of 40 feet, conforming to standard AWWA C200 |
For goods imported on or after July 1, 2018 |
Goods purchased under Request for Supplier Qualifications No. 18-016 |
299 |
122791510 |
Flat-rolled product, of specification 50001-PHS950Y1300T, of a nominal thickness of 0.0475 inch or 0.0625 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
300 |
122791510 |
Flat-rolled product, of specification 50002-LAC340Y410T, of a nominal thickness of 0.0475 inch, 0.059 inch or 0.079 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
301 |
122791510 |
Flat-rolled product, of specification 50002-LAH550Y620T, of a nominal thickness of 0.1185 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
302 |
122791510 |
Flat-rolled product, of specification 50002-CR01, of a nominal thickness of 0.0585 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
303 |
122791510 |
Flat-rolled product, of specification 50002-LAC240Y320T, of a nominal thickness of 0.0585 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
304 |
122791510 |
Flat-rolled product, of specification 50002-DPC420Y780T, of a nominal thickness of 0.0475 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
305 |
122791510 |
Flat-rolled product, of iron, non-alloy or other alloy steel, aluminized boron, of a nominal thickness of 0.0625 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
306 |
122791510 |
Flat-rolled product, of specification GN 50XK, of a nominal thickness of 0.122 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
307 |
737270728 |
Tube or hollow profile, welded, of circular cross-section, of other alloy steel |
From July 1, 2018 to December 31, 2018 inclusive |
For imports recorded under one of the following transaction numbers (B3-3 Form): 16717206170456 16717206175861 16717206175974 16717206195091 16717206199040 16717206199197 16717206207950 16717206226247 16717206226326 |
308 |
896543659RM0014 |
Flat-rolled product, of other alloy steel, hot-rolled, pickled and oiled, of grade SAE J1392-050 YHF, of a thickness of 0.118 inch or 0.124 inch |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
309 |
817313737 |
Aluminum profiles, aluminum doors, windows and their frames, or cloth, grill, netting and fencing, of aluminum wire |
For goods imported on or after July 1, 2018 |
For imports recorded under one of the following transaction numbers (B3-3 Form): 13292934658174 13292934713923 13292934863981 13292934946526 13292935295748 13292935357242 13292935407173 13292936106466 |
310 |
859363764 |
Bar and rod, of grade 1537M, 4119M or 4318M, of a diameter from 19.05 mm to 30.16 mm inclusive |
For goods imported on or after July 1, 2018 |
For use in the manufacture of original equipment parts or other parts |
311 |
104040183 |
Bar and rod, of specification A36 or A529, of grade 50, 44W or 50 W, of a diameter of 0.75 inch, 1 inch or 1.25 inch |
For goods imported on or after July 1, 2018 |
Goods imported for sale to company with business number 119382679 |
312 |
124108564 |
Flat-rolled product of iron, non-alloy steel or other alloy steel, hot-rolled, of grade DQSK, JSH270C, JSH440W or JSH590R |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
313 |
124108564 |
Flat-rolled product of iron, non-alloy steel or other alloy steel, cold-rolled, of grade CRDF140T, DF140, DQSK, JSC270C, JSC270F, JSC440W, JSC590R, JSC780Y or JSC980YL |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
314 |
124108564 |
Flat-rolled product of iron, non-alloy steel or other alloy steel, galvannealed, of grade JAC270C, JAC270D, JAC270E, JAC270F, JAC340H, JAC440W, JAC570C, JAC590R, JAC590Y, JAC780T, JAC780Y, JAC980YL or JAH440W |
From July 1, 2018 to June 30, 2019 inclusive |
For use in the manufacture of original equipment parts or other parts |
27 The English version of the Order is amended by replacing “on and after” with “on or after” in items 201 to 208 of Schedule 3.
Coming into Force
28 This Order comes into force on the day on which it is registered.
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Order.)
Issues
In a measured and proportional response to unjustified tariffs applied by the United States (U.S.) on exports of Canadian steel and aluminum, surtaxes have been applied on imports of steel, aluminum and other goods from the U.S. since July 1, 2018. Given the long-standing integration of Canada–U.S. supply chains, the Government of Canada recognizes that Canadian countermeasures against U.S. imports can create challenges for Canadian manufacturers that rely on inputs imported from the U.S.
Pursuant to requests for remission of surtaxes by importers, and following consultations with Canadian steel and aluminum producers, the United States Surtax Remission Order (the Order) entered into force on October 11, 2018, to provide relief from surtaxes on imports of steel and aluminum in circumstances of short supply (e.g. for products that are not manufactured, or are not available in sufficient quantities, in Canada). Steel goods subject to the Order included certain steel plates, hot-rolled and cold-rolled sheets, bars, rods, pipes, tubes and stainless steel products. Aluminum goods included sheets and cans. The Order also provided remission of surtaxes for boats in certain situations of pre-existing contractual obligations, and goods imported temporarily for repair, alteration or storage.
Following the assessment of additional requests for remission of surtaxes, the Order Amending the United States Surtax Remission Order (SOR/2018-205) entered into force on December 17, 2018. That Order expanded the scope of steel, aluminum and other goods eligible for remission of surtaxes, including under situations where contractual requirements existing before the surtaxes were applied obliged Canadian businesses to keep sourcing steel and aluminum from the U.S.
As requests for remission of surtaxes are submitted and assessed on a continuous basis, the Order Amending the United States Surtax Remission Order, No. 2019-1 (the amending Order) further expands the scope of steel and aluminum products imported from the U.S. that are eligible for remission of surtaxes in cases where contractual obligations or exceptional circumstances require Canadian companies to continue importing U.S. steel and aluminum. These requests have been assessed along the same established criteria of the past two remission orders.
Background
On July 1, 2018, the United States Surtax Order (Steel and Aluminum) came into force to apply Canadian surtaxes of 25% on steel products, and 10% on aluminum products, imported from the U.S. Similarly, the United States Surtax Order (Other Goods) also entered into force to apply surtaxes of 10% on various goods imported from the U.S. Under both orders, the surtaxes affect $16.6 billion U.S. imports on an annual basis.
Canadian manufacturers operating in a wide array of economic sectors including auto and auto parts, construction, defence, aerospace, processed metals, machinery manufacturing and energy infrastructure rely on inputs from the U.S., in particular steel and aluminum inputs.
To address the potential effects of the surtaxes, on July 11, 2018, the Government of Canada outlined the framework under which it would consider requests for remission of surtaxes on imports from the U.S.
Remission represents an exception to the rules by providing relief from otherwise applicable surtaxes to address exceptional and compelling circumstances that, from a public policy perspective, are found to outweigh the primary rationale behind the application of surtaxes.
The Government considered requests for remission of surtaxes in the following instances:
- 1. To address situations of short supply in the domestic market, either on a national or regional basis.
- 2. Where there are contractual requirements, existing prior to May 31, 2018, for Canadian businesses to use U.S. steel or aluminum in their products or projects.
- 3. To address, on a case-by-case basis, other exceptional circumstances that could have severe adverse impacts on the Canadian economy.
Objectives
The objectives of the amending Order are to
- provide relief from surtaxes for additional specific companies that cannot avoid the surtaxes due to pre-existing contractual obligations or particular exceptional circumstances to source steel and aluminum from the U.S.; and
- extend the period of eligibility for remission from April 30, 2019, to June 30, 2019, for specific companies currently benefitting from relief from surtaxes in light of their continued contractual obligations to source steel and aluminum from the U.S.
Description
Pursuant to section 115 of the Customs Tariff, the amending Order remits surtaxes paid or payable on imports of certain steel and aluminum products from the U.S.
The amending Order
- provides remission of surtaxes for 26 additional specifically identified companies faced with contractual obligations that existed prior to May 31, 2018, or exceptionally challenging circumstances (e.g. conditions of competition that could unduly affect reliability of supply, and size of the company), requiring them to source steel and aluminum products from the U.S.; and
- extends the expiry date of the period of eligibility for remission of surtaxes from April 30, 2019, to June 30, 2019, for 33 specifically identified companies bound by pre-existing contractual obligations to source steel and aluminum products from the U.S.
Regulatory development
Consultation
This amending Order was not prepublished. The necessary consultations with the steel and aluminum producers were carried out, as appropriate, to determine its scope of application.
The Government established a committee on the remission process in order to provide a forum for users of steel and aluminum products to share their views concerning the remission process and their efforts to secure Canadian sources of supply. The committee has met periodically since its establishment in October 2018. The committee’s discussions will continue to inform the Government’s approach for remission of surtaxes.
Modern treaty obligations and Indigenous engagement and consultation
The amending Order does not impact Indigenous peoples’ rights and interests.
Instrument choice
Section 115 of the Customs Tariff provides the authority for the Governor General in Council to remit surtaxes on the recommendation of the Minister of Finance.
Regulatory analysis
Costs and benefits
Canada continues to work towards the full and permanent removal of the unjustified and illegal U.S. tariffs on Canadian exports of steel and aluminum. To defend and protect the interests of Canada’s steel and aluminum industries and its workers, Canada’s surtaxes will remain in place until the U.S. eliminates its trade-restrictive measures against Canadian steel and aluminum.
In accordance with the criteria that have been set out, remission of surtaxes is provided in respect of goods where the negative effects of the surtaxes outweigh the benefits of their application. This includes goods where remission of the surtaxes provides relief to downstream manufacturers without undermining the broader purpose of the surtaxes.
Small business lens
There are no significant costs imposed on small business resulting from the amending Order. Small businesses claiming remission on a prospective basis (i.e. for imports after the date of entry into force of the amending Order) would make a claim for each applicable importation as part of the process of completing existing customs documentation requirements. Small businesses claiming a refund of surtaxes paid would submit forms requesting refunds for the surtax paid on importations, accompanied by supporting documentation establishing that the imported goods qualify for remission. The administrative burden would be limited as businesses would only make a few refund claims covering past transactions and would not need to make such refund claims on a continuous basis (i.e. surtaxes would be waived).
“One-for-One” Rule
The “One-for-One” Rule applies to the amending Order as there is an administrative burden associated with applying for remission of surtaxes that have been paid. However, the amending Order is exempted from the “One-for-One” Rule as it is related to tax and tax administration.
The administrative costs for Canadian businesses to claim remission of the surtaxes are expected to be limited. In regard to waiving surtaxes on a prospective basis (i.e. for imports after the date of entry into force of the amending Order), remission claims would be made for each applicable importation as part of the process of completing existing customs documentation requirements (e.g. invoices, purchase orders, customs forms).
In regard to requesting a refund (i.e. for imports on which the surtax has already been paid), importers would submit forms requesting refunds for the surtax paid on importations, accompanied by supporting documentation establishing that the imported goods qualify for remission. The administrative burden would be limited as businesses would only make a few refund claims covering past transactions and would not need to make such refund claims on a continuous basis (i.e. surtaxes would be waived).
Regulatory cooperation and alignment
The amending Order is not related to a work plan or commitment under a formal regulatory cooperation forum.
Strategic environmental assessment
In accordance with The Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, a preliminary scan concluded that the amending Order would not result in positive or negative environmental effects; therefore, a strategic environmental assessment is not required.
Gender-based analysis plus
No gender-based analysis plus (GBA+) impacts have been identified for the amending Order.
Implementation, compliance and enforcement, and service standards
Remission is only provided where warranted by exceptional circumstances. Surtaxes continue otherwise to apply as intended under the United States Surtax Order (Steel and Aluminum) and the United States Surtax Order (Other Goods).
Requests for remission of the surtaxes for steel, aluminum, and other goods continue to be considered on an ongoing basis. As warranted, further amendments to the Order may be made to expand the scope of application of the remission of surtaxes for additional goods and additional specific companies.
The Canada Border Services Agency (CBSA) will assess any claims for remission made pursuant to the amending Order and will ensure compliance with its terms and conditions in the normal course of its administration of customs and tariff-related legislations and regulations. In doing so, the existing administrative framework will be leveraged to ensure that costs can be managed within existing resources. Any refund issued pursuant to the amending Order will be administered by the CBSA. Considering the volume and complexity of refund submissions, the CBSA strives to achieve a 90-day processing standard.
Contact
Paul Huynh
International Trade Policy Division
Department of Finance Canada
Ottawa, Ontario
K1A 0G5
Telephone: 613‑369‑3804