PC Number: 2025-0398
Date: 2025-03-12
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Minister of Foreign Affairs, makes the annexed United States Surtax Order (Steel and Aluminum 2025) under subsection 53(2) and paragraph 79(a) of the Customs Tariff.
Sur recommandation du ministre des Finances et de la ministre des Affaires étrangères et en vertu du paragraphe 53(2) et de l’alinéa 79a) du Tarif des douanes, Son Excellence la Gouverneure générale en conseil prend le Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025), ci-après.
25% surtax
1 (1) Subject to section 2, goods that originate in the United States that are classified under any of the tariff items set out in Schedule 1, 2 or 3 are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.
Goods that originate in the United States
(2) For the purposes of subsection (1), goods originate in the United States if they are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.
Exceptions
2 The following goods are not subject to the surtax:
(a) goods that are classifiable under any of the tariff items set out in Schedule 1 and that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 3; and
(b) goods that are in transit to Canada on the day on which this Order comes into force.
March 13, 2025
3 This Order comes into force on March 13, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.
SCHEDULE 1
(Subsection 1(1) and paragraph 2(a))
Goods Subject to Surtax — Aluminum and Other Goods
3406.00.90
3506.10.00
6601.10.00
6601.91.00
6601.99.00
6602.00.10
6602.00.90
6911.10.90
6911.90.00
6912.00.10
6912.00.90
6913.10.00
6913.90.90
6914.10.90
6914.90.00
7108.12.00
7108.13.00
7110.11.00
7110.19.00
7112.91.00
7112.99.00
7116.10.00
7116.20.10
7116.20.90
7117.11.00
7117.19.10
7117.90.00
7322.11.00
7323.91.00
7323.92.00
7324.21.00
7325.10.00
7601.10.00
7601.20.00
7604.10.00
7604.21.00
7604.29.00
7605.11.00
7605.19.00
7605.21.00
7605.29.00
7606.11.00
7606.12.00
7606.91.00
7606.92.00
7607.11.00
7607.19.00
7607.20.00
7608.10.00
7608.20.00
7609.00.00
7610.10.00
7610.90.10
7610.90.90
7614.10.00
7614.90.00
7615.10.00
7615.20.00
7616.10.00
7616.99.10
7616.99.90
8201.10.10
8201.10.90
8201.30.10
8201.30.90
8201.40.10
8201.40.90
8201.50.00
8201.60.10
8201.60.90
8201.90.10
8201.90.21
8201.90.29
8201.90.91
8201.90.99
8202.20.00
8202.31.00
8202.39.00
8202.40.00
8202.91.00
8202.99.00
8203.10.00
8203.30.10
8203.30.90
8203.40.00
8205.20.10
8205.59.10
8205.70.10
8205.70.20
8205.90.10
8205.90.90
8207.13.00
8207.19.00
8207.20.00
8207.30.00
8207.40.00
8207.50.00
8207.60.00
8207.70.00
8207.80.00
8207.90.10
8207.90.90
8208.10.00
8208.20.00
8208.30.00
8208.40.00
8208.90.00
8209.00.00
8210.00.90
8301.30.00
8301.40.10
8301.40.20
8301.60.00
8301.70.90
8302.10.00
8302.20.00
8302.41.10
8302.41.90
8302.42.00
8302.49.00
8302.60.10
8302.60.90
8303.00.00
8304.00.00
8305.10.10
8305.10.90
8305.20.00
8305.90.00
8306.10.10
8306.10.90
8306.21.00
8306.29.00
8306.30.00
8307.10.00
8307.90.00
8308.10.00
8308.20.00
8308.90.00
8309.90.00
8310.00.00
8311.10.00
8311.20.00
8311.30.00
8311.90.00
8419.11.00
8419.12.00
8419.19.00
8425.42.00
8425.49.00
8443.32.00
8471.30.00
8471.41.00
8471.60.00
8471.70.00
8471.80.10
8471.80.91
8471.80.99
8513.10.10
8513.10.90
8516.10.90
8516.29.00
8517.11.00
8517.13.00
8517.14.00
8517.18.00
8517.62.00
8517.69.00
8518.10.00
8518.21.00
8518.22.00
8518.29.00
8518.30.10
8518.30.90
8518.40.00
8518.50.00
8528.59.90
8528.72.33
8708.22.00
9101.11.00
9101.19.00
9102.11.00
9102.12.00
9102.19.00
9102.21.00
9102.29.00
9102.91.10
9102.91.90
9102.99.00
9401.91.00
9401.99.00
9403.91.00
9403.99.00
9404.30.00
9405.61.00
9405.69.00
9405.91.00
9405.92.00
9405.99.00
9406.10.90
9406.20.00
9406.90.11
9406.90.19
9406.90.20
9406.90.90
9503.00.10
9503.00.90
9504.50.00
9504.90.00
9505.10.00
9505.90.00
9506.11.00
9506.12.00
9506.19.00
9506.21.00
9506.29.00
9506.32.00
9506.39.00
9506.40.00
9506.51.00
9506.59.10
9506.59.90
9506.61.00
9506.62.00
9506.69.00
9506.91.00
9506.99.00
9507.10.90
9507.30.00
9507.90.10
9507.90.91
9507.90.99
9508.21.00
9508.22.00
9508.23.00
9508.24.00
9508.25.00
9508.26.00
9508.29.00
9508.30.00
9508.40.00
9603.10.10
9603.10.20
9603.29.00
9603.30.10
9603.30.90
9603.40.10
9603.40.90
9603.50.00
9603.90.10
9603.90.20
9603.90.30
9603.90.90
9604.00.00
9605.00.00
9610.00.00
9611.00.00
9613.80.10
9613.80.90
9614.00.11
9614.00.19
9614.00.90
9615.11.00
9615.19.00
9615.90.00
9616.10.00
9616.20.00
9620.00.21
9620.00.29
9620.00.30
9620.00.40
9620.00.91
9620.00.92
9620.00.93
9620.00.99
SCHEDULE 2
(Subsection 1(1))
Goods Subject to Surtax — Steel
7206.10.00
7206.90.00
7207.11.00
7207.12.00
7207.19.00
7207.20.00
7208.10.00
7208.25.00
7208.26.00
7208.27.00
7208.36.00
7208.37.00
7208.38.00
7208.39.00
7208.40.00
7208.51.00
7208.52.00
7208.53.00
7208.54.00
7208.90.00
7209.15.00
7209.16.00
7209.17.00
7209.18.00
7209.25.00
7209.26.00
7209.27.00
7209.28.00
7209.90.00
7210.11.00
7210.12.00
7210.20.00
7210.30.00
7210.41.00
7210.49.00
7210.50.00
7210.61.00
7210.69.00
7210.70.00
7210.90.00
7211.13.00
7211.14.00
7211.19.00
7211.23.00
7211.29.00
7211.90.00
7212.10.00
7212.20.00
7212.30.00
7212.40.00
7212.50.00
7212.60.00
7213.10.00
7213.20.00
7213.91.00
7213.99.00
7214.10.00
7214.20.00
7214.30.00
7214.91.00
7214.99.00
7215.10.00
7215.50.00
7215.90.00
7216.10.00
7216.21.00
7216.22.00
7216.31.00
7216.32.00
7216.33.00
7216.40.00
7216.50.00
7216.99.00
7217.10.00
7217.20.00
7217.30.00
7217.90.00
7218.10.00
7218.91.00
7218.99.00
7219.11.00
7219.12.00
7219.13.00
7219.14.00
7219.21.00
7219.22.00
7219.23.00
7219.24.00
7219.31.00
7219.32.00
7219.33.00
7219.34.00
7219.35.00
7219.90.00
7220.11.00
7220.12.00
7220.20.00
7220.90.00
7221.00.00
7222.11.00
7222.19.00
7222.20.00
7222.30.00
7222.40.00
7223.00.00
7224.10.00
7224.90.00
7225.11.00
7225.19.00
7225.30.00
7225.40.00
7225.50.00
7225.91.00
7225.92.00
7225.99.00
7226.11.00
7226.19.00
7226.20.00
7226.91.00
7226.92.00
7226.99.00
7227.10.00
7227.20.00
7227.90.00
7228.10.00
7228.20.00
7228.30.00
7228.40.00
7228.50.00
7228.60.00
7228.70.00
7228.80.00
7229.20.00
7229.90.00
7301.10.00
7301.20.00
7302.10.00
7302.30.10
7302.30.90
7302.40.00
7302.90.00
7304.11.00
7304.19.00
7304.22.00
7304.23.00
7304.24.00
7304.29.00
7304.31.00
7304.39.00
7304.41.00
7304.49.00
7304.51.00
7304.59.00
7304.90.00
7305.11.00
7305.12.00
7305.19.00
7305.20.00
7305.31.00
7305.39.00
7305.90.00
7306.11.00
7306.19.00
7306.21.00
7306.29.00
7306.30.00
7306.40.00
7306.50.00
7306.61.00
7306.69.00
7306.90.00
7307.21.00
7307.22.00
7307.23.00
7307.29.10
7307.29.20
7307.29.91
7307.29.99
7307.91.00
7307.92.00
7307.93.00
7307.99.00
7308.10.00
7308.20.00
7308.30.00
7308.40.00
7308.90.00
7309.00.00
7310.10.00
7310.21.00
7310.29.00
7311.00.00
7312.10.00
7312.90.00
7313.00.00
7314.12.00
7314.14.00
7314.19.00
7314.20.00
7314.31.00
7314.39.00
7314.41.00
7314.42.00
7314.49.00
7314.50.00
7315.11.00
7315.12.00
7315.19.00
7315.20.00
7315.81.00
7315.82.00
7315.89.00
7315.90.00
7316.00.10
7316.00.20
7317.00.00
7318.11.00
7318.12.00
7318.13.00
7318.14.00
7318.15.00
7318.16.00
7318.19.00
7318.21.00
7318.22.00
7318.23.00
7318.24.00
7318.29.00
7319.40.10
7319.40.90
7319.90.10
7319.90.90
7320.10.00
7320.20.00
7320.90.00
7321.90.10
7321.90.21
7321.90.22
7321.90.23
7321.90.24
7321.90.29
7321.90.90
7322.19.00
7322.90.10
7322.90.20
7322.90.90
7323.10.00
7323.93.10
7323.93.90
7323.94.00
7323.99.00
7324.10.00
7324.29.10
7324.29.90
7324.90.00
7325.91.00
7325.99.10
7325.99.91
7325.99.99
7326.11.00
7326.19.10
7326.19.90
7326.20.00
7326.90.10
7326.90.90
SCHEDULE 3
(Subsection 1(1) and paragraph 2(a))
Goods Subject to Surtax — Chapters 98 and 99
9804.30.00
9825.10.00
9825.20.00
9825.30.00
9826.10.00
9826.20.00
9826.30.00
9826.40.00
9897.00.00
9898.00.00
9899.00.00
9966.00.00
9971.00.00
9989.00.00
Surtaxe de 25 %
1 (1) Sous réserve de l’article 2, les marchandises originaires des États-Unis classées dans l’un ou l’autre des numéros tarifaires figurant aux annexes 1, 2 ou 3 sont assujetties à une surtaxe correspondant à vingt-cinq pour cent de leur valeur en douane, déterminée conformément aux articles 47 à 55 de la Loi sur les douanes.
Marchandises originaires des États-Unis
(2) Pour l’application du paragraphe (1), sont originaires des États-Unis les marchandises qui sont admissibles au marquage en tant que marchandises des États-Unis conformément au Règlement sur la détermination, aux fins de marquage, du pays d’origine des marchandises (pays ACEUM).
Exceptions
2 Les marchandises ci-après ne sont pas assujetties à la surtaxe :
a) les marchandises qui peuvent être classées dans un numéro tarifaire qui figure à l’annexe 1 et qui sont aussi classées dans un numéro tarifaire des chapitres 98 ou 99 de la liste des dispositions tarifaires qui ne figure pas à l’annexe 3;
b) les marchandises qui sont en transit vers le Canada à la date d’entrée en vigueur du présent décret.
Entrée en vigueur
13 mars 2025
3 Le présent décret entre en vigueur le 13 mars 2025 ou, si elle est postérieure, à la date de son enregistrement.
ANNEXE 1
(paragraphe 1(1) et alinéa 2a))
Marchandises assujetties à la surtaxe — aluminium et autres marchandises
3406.00.90
3506.10.00
6601.91.00
6601.99.00
6602.00.10
6602.00.90
6911.10.90
6911.90.00
6912.00.10
6912.00.90
6913.10.00
6913.90.90
6914.10.90
6914.90.00
7108.12.00
7108.13.00
7110.11.00
7110.19.00
7112.91.00
7112.99.00
7116.10.00
7116.20.10
7116.20.90
7117.11.00
7117.19.10
7117.90.00
7322.11.00
7323.91.00
7323.92.00
7324.21.00
7325.10.00
7601.10.00
7601.20.00
7604.10.00
7604.21.00
7604.29.00
7605.11.00
7605.19.00
7605.21.00
7605.29.00
7606.11.00
7606.12.00
7606.91.00
7606.92.00
7607.11.00
7607.19.00
7607.20.00
7608.10.00
7608.20.00
7609.00.00
7610.10.00
7610.90.10
7610.90.90
7614.10.00
7614.90.00
7615.10.00
7615.20.00
7616.10.00
7616.99.10
7616.99.90
8201.10.10
8201.10.90
8201.30.10
8201.30.90
8201.40.10
8201.40.90
8201.50.00
8201.60.10
8201.60.90
8201.90.10
8201.90.21
8201.90.29
8201.90.91
8201.90.99
8202.20.00
8202.31.00
8202.39.00
8202.40.00
8202.91.00
8202.99.00
8203.10.00
8203.30.10
8203.30.90
8203.40.00
8205.20.10
8205.59.10
8205.70.10
8205.70.20
8205.90.10
8205.90.90
8207.13.00
8207.19.00
8207.20.00
8207.30.00
8207.40.00
8207.50.00
8207.60.00
8207.70.00
8207.80.00
8207.90.10
8207.90.90
8208.10.00
8208.20.00
8208.30.00
8208.40.00
8208.90.00
8209.00.00
8210.00.90
8301.30.00
8301.40.10
8301.40.20
8301.60.00
8301.70.90
8302.10.00
8302.20.00
8302.41.10
8302.41.90
8302.42.00
8302.49.00
8302.60.10
8302.60.90
8303.00.00
8304.00.00
8305.10.10
8305.10.90
8305.20.00
8305.90.00
8306.10.10
8306.10.90
8306.21.00
8306.29.00
8306.30.00
8307.10.00
8307.90.00
8308.10.00
8308.20.00
8308.90.00
8309.90.00
8310.00.00
8311.10.00
8311.20.00
8311.30.00
8311.90.00
8419.11.00
8419.12.00
8419.19.00
8425.42.00
8425.49.00
8443.32.00
8471.30.00
8471.41.00
8471.60.00
8471.70.00
8471.80.10
8471.80.91
8471.80.99
8513.10.10
8513.10.90
8516.10.90
8516.29.00
8517.11.00
8517.13.00
8517.14.00
8517.18.00
8517.62.00
8517.69.00
8518.10.00
8518.21.00
8518.22.00
8518.29.00
8518.30.10
8518.30.90
8518.40.00
8518.50.00
8528.59.90
8528.72.33
8708.22.00
9101.11.00
9101.19.00
9102.11.00
9102.12.00
9102.19.00
9102.21.00
9102.29.00
9102.91.10
9102.91.90
9102.99.00
9401.91.00
9401.99.00
9403.91.00
9403.99.00
9404.30.00
9405.61.00
9405.69.00
9405.91.00
9405.92.00
9405.99.00
9406.10.90
9406.20.00
9406.90.11
9406.90.19
9406.90.20
9406.90.90
9503.00.10
9503.00.90
9504.50.00
9504.90.00
9505.10.00
9505.90.00
9506.11.00
9506.12.00
9506.19.00
9506.21.00
9506.29.00
9506.32.00
9506.39.00
9506.40.00
9506.51.00
9506.59.10
9506.59.90
9506.61.00
9506.62.00
9506.69.00
9506.91.00
9506.99.00
9507.10.90
9507.30.00
9507.90.10
9507.90.91
9507.90.99
9508.21.00
9508.22.00
9508.23.00
9508.24.00
9508.25.00
9508.26.00
9508.29.00
9508.30.00
9508.40.00
9603.10.10
9603.10.20
9603.29.00
9603.30.10
9603.30.90
9603.40.10
9603.40.90
9603.50.00
9603.90.10
9603.90.20
9603.90.30
9603.90.90
9604.00.00
9605.00.00
9610.00.00
9611.00.00
9613.80.10
9613.80.90
9614.00.11
9614.00.19
9614.00.90
9615.11.00
9615.19.00
9615.90.00
9616.10.00
9616.20.00
9620.00.21
9620.00.29
9620.00.30
9620.00.40
9620.00.91
9620.00.92
9620.00.93
9620.00.99
ANNEXE 2
(paragraphe1(1))
Marchandises assujetties à la surtaxe — acier
7206.10.00
7206.90.00
7207.11.00
7207.12.00
7207.19.00
7207.20.00
7208.10.00
7208.25.00
7208.26.00
7208.27.00
7208.36.00
7208.37.00
7208.38.00
7208.39.00
7208.40.00
7208.51.00
7208.52.00
7208.53.00
7208.54.00
7208.90.00
7209.15.00
7209.16.00
7209.17.00
7209.18.00
7209.25.00
7209.26.00
7209.27.00
7209.28.00
7209.90.00
7210.11.00
7210.12.00
7210.20.00
7210.30.00
7210.41.00
7210.49.00
7210.50.00
7210.61.00
7210.69.00
7210.70.00
7210.90.00
7211.13.00
7211.14.00
7211.19.00
7211.23.00
7211.29.00
7211.90.00
7212.10.00
7212.20.00
7212.30.00
7212.40.00
7212.50.00
7212.60.00
7213.10.00
7213.20.00
7213.91.00
7213.99.00
7214.10.00
7214.20.00
7214.30.00
7214.91.00
7214.99.00
7215.10.00
7215.50.00
7215.90.00
7216.10.00
7216.21.00
7216.22.00
7216.31.00
7216.32.00
7216.33.00
7216.40.00
7216.50.00
7216.99.00
7217.10.00
7217.20.00
7217.30.00
7217.90.00
7218.10.00
7218.91.00
7218.99.00
7219.11.00
7219.12.00
7219.13.00
7219.14.00
7219.21.00
7219.22.00
7219.23.00
7219.24.00
7219.31.00
7219.32.00
7219.33.00
7219.34.00
7219.35.00
7219.90.00
7220.11.00
7220.12.00
7220.20.00
7220.90.00
7221.00.00
7222.11.00
7222.19.00
7222.20.00
7222.30.00
7222.40.00
7223.00.00
7224.10.00
7224.90.00
7225.11.00
7225.19.00
7225.30.00
7225.40.00
7225.50.00
7225.91.00
7225.92.00
7225.99.00
7226.11.00
7226.19.00
7226.20.00
7226.91.00
7226.92.00
7226.99.00
7227.10.00
7227.20.00
7227.90.00
7228.10.00
7228.20.00
7228.30.00
7228.40.00
7228.50.00
7228.60.00
7228.70.00
7228.80.00
7229.20.00
7229.90.00
7301.10.00
7301.20.00
7302.10.00
7302.30.10
7302.30.90
7302.40.00
7302.90.00
7304.11.00
7304.19.00
7304.22.00
7304.23.00
7304.24.00
7304.29.00
7304.31.00
7304.39.00
7304.41.00
7304.49.00
7304.51.00
7304.59.00
7304.90.00
7305.11.00
7305.12.00
7305.19.00
7305.20.00
7305.31.00
7305.39.00
7305.90.00
7306.11.00
7306.19.00
7306.21.00
7306.29.00
7306.30.00
7306.40.00
7306.50.00
7306.61.00
7306.69.00
7306.90.00
7307.21.00
7307.22.00
7307.23.00
7307.29.10
7307.29.20
7307.29.91
7307.29.99
7307.91.00
7307.92.00
7307.93.00
7307.99.00
7308.10.00
7308.20.00
7308.30.00
7308.40.00
7308.90.00
7309.00.00
7310.10.00
7310.21.00
7310.29.00
7311.00.00
7312.10.00
7312.90.00
7313.00.00
7314.12.00
7314.14.00
7314.19.00
7314.20.00
7314.31.00
7314.39.00
7314.41.00
7314.42.00
7314.49.00
7314.50.00
7315.11.00
7315.12.00
7315.19.00
7315.20.00
7315.81.00
7315.82.00
7315.89.00
7315.90.00
7316.00.10
7316.00.20
7317.00.00
7318.11.00
7318.12.00
7318.13.00
7318.14.00
7318.15.00
7318.16.00
7318.19.00
7318.21.00
7318.22.00
7318.23.00
7318.24.00
7318.29.00
7319.40.10
7319.40.90
7319.90.10
7319.90.90
7320.10.00
7320.20.00
7320.90.00
7321.90.10
7321.90.21
7321.90.22
7321.90.23
7321.90.24
7321.90.29
7321.90.90
7322.19.00
7322.90.10
7322.90.20
7322.90.90
7323.10.00
7323.93.10
7323.93.90
7323.94.00
7323.99.00
7324.10.00
7324.29.10
7324.29.90
7324.90.00
7325.91.00
7325.99.10
7325.99.91
7325.99.99
7326.11.00
7326.19.10
7326.19.90
7326.20.00
7326.90.10
7326.90.90
ANNEXE 3
(paragraphe 1(1) et alinéa 2a))
Marchandises assujetties à la surtaxe — chapitres 98 et 99
9804.30.00
9825.10.00
9825.20.00
9825.30.00
9826.10.00
9826.20.00
9826.30.00
9826.40.00
9897.00.00
9898.00.00
9899.00.00
9966.00.00
9971.00.00
9989.00.00