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ARTICLE · 28 JANUARY 2026

Canada's Third-Party Steel Surtax

Millar Kreklewetz
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As a follow up to our Steel Derivative Surtax Report here, over the recent Christmas holidays Canada also quietly amended the Surtax on the Importation of Certain Steel Goods (the "3P Steel Surtax")...

CanadaInternational Law
Robert Kreklewetz
Robert Kreklewetz
David West
David West

As a follow up to our Steel Derivative Surtax Report here, over the recent Christmas holidays Canada also quietly amended the Surtax on the Importation of Certain Steel Goods (the "3P Steel Surtax") and put in place a Remission Order for the same over the holiday period.

In this report, we report on the application of the 3P Steel Surtax, highlighting the tonnage tariff rate quota ("TRQ") rules, import permit requirements, and relief available surtax exceptions and the Remission Order.

Targeted Goods & TRQ Thresholds

Like the Steel Derivative Surtax, the 3P Steel Surtax targets certain classes of steel goods (by particular HS codes). Unlike the application of Canada's other Steel Surtaxes, however, the 3P Steel Surtax applies at 50%, but only applies once imports of a class of steel goods exceed a specified quota (a tonnage threshold) specifically allocated to the particular import (a "TRQ") OR when those same imports exceed per-country tonnage thresholds

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