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ARTICLE · 02 JULY 2026

加拿大延长附加税措施

Millar Kreklewetz
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Canada is extending several steel surtax measures and related tariff relief categories to protect steel workers and industries from trade diversion while providing business predictability for producers and importers. The Department of Finance has confirmed extensions for steel tariff-rate quotas, U.S. steel/aluminum surtax relief measures, and derivative goods surtax exemptions through June 2027.

CanadaInternational Law
Robert Kreklewetz
Robert Kreklewetz
Daniel Zhang
Daniel Zhang

加拿大延长附加税措施

财政部确认将延长钢铁附加税及相关减免措施

请点击此处下载本文的PDF版本

CANADA EXTENDING SURTAX REGIMES

DOF CONFIRMS EXTENSIONS INCOMING ON STEEL SURTAXES & RELATED RELIEF

For the English Version of this Report, please click here.

加拿大财政部（“DOF”）近日发布新闻稿，确认加拿大将延长若干钢铁附加税措施及针对进口钢铁产品的横向关税减免措施。延长这些措施的目的是为了“保护钢铁工人和行业免受钢铁贸易转移的影响”并“为生产商和进口商提供商业可预测性和更长期的确定性”。

在本期《钢铁行业法律评论》中，我们将介绍哪些附加税措施及税款减免类别预计将在近期获得延长。

钢铁关税配额（“TRQ”）延长一年

加拿大目前根据《特定钢铁产品进口附加税令》（Surtax on the Importation of Certain Steel Goods，下称“3P附加税”）对超过特定配额的若干“类别”钢铁产品进口征收50%的附加税。我们此前曾在此讨论过该项措施。

该3P附加税制度原定于2026年6月27日，即四季度期末时到期。财政部现已确认，该制度将延长至2027年6月27日，且配额水平将继续依据相同标准确定。

或调整为基于分配的制度？

财政部还表示，3P附加税项下某些“类别”钢铁产品未来可能转向基于分配的制度。加拿大政府预计将与生产商、进口商等利益相关方展开沟通，征求其对这一潜在调整的意见，以期改进3P附加税制度。

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