On April 15, 2019, the Department of Finance issued revised Lists of Steel, Aluminum and Other Goods Imported from the U.S. Subject to Remission of Countermeasures. The latest changes to Schedule 3 of the United States Surtax Remission Order (the “Remission Order”) were made pursuant to the Order Amending the United States Surtax Remission Order, No. 2019-1 and entered into force on April 15, 2019.
In response to the U.S. tariffs on Canadian steel and aluminum, the Government of Canada applied reciprocal countermeasures as of July 1, 2018 on imports of steel, aluminum and other goods from the U.S.
To protect the competitiveness of businesses affected by Canadian countermeasures, the Government has announced that:
- certain steel and aluminum goods will be eligible for relief from surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum); and
- certain other goods will be eligible for relief from surtaxes paid or payable under the United States Surtax Order (Other Goods).
The goods currently covered in Schedule 1, Schedule 2, Schedule 3 and Schedule 4 of the Remission Order are listed below.
For goods in Schedule 1, relief is granted for an indefinite period for steel and aluminum products imported from the U.S. on or after July 1, 2018.
- For goods in Schedule 2, relief is granted for a limited period from July 1, 2018 to April 30, 2019 for steel and aluminum products imported from the U.S.
- For goods in Schedule 3, relief is granted for steel and aluminum products imported from the U.S. This relief is limited to specifically listed importers, for specified periods and subject to applicable conditions as prescribed in Schedule 3.
- For goods in Schedule 4, relief is granted for an indefinite period for other goods imported from the U.S. on or after July 1, 2018, subject to applicable conditions, as provided in the Remission Order.
The latest changes to Schedule 3 of the Remission Order were made pursuant to the Order Amending the United States Surtax Remission Order, No. 2019-1 and entered into force on April 15, 2019. The changes to Schedule 3 of the Remission Order are denoted in bold and consist of:
- amendments to items 5 to 12, 13, 15, 20 to 30, 32 to 68, 71, 78 to 89, 93 to 107, 109 to 120, 123, 124, 127, 128, 130 to 142, 144 to 200, 209 to 219; and
- the addition of items 220 to 314.
See the Department of Finance notice for the full schedules of the Remission Order.
