Steel Derivative Surtax
- rachel9276
- Dec 15, 2025
- 4 min read
Updated: Dec 18, 2025
As part of new measures to protect the steel and lumber industry, the Government of Canada
has announced an upcoming 25% global steel derivative surtax on specified steel products.
Effective December 26th, the new surtax applies to a broad range of manufactured articles where steel may constitute a significant portion of the product’s value. The list of goods includes but is not limited to metal fasteners, furniture, lighting parts, prefabricated steel buildings, structural components, chains, wires, fencing, and various forged or cast items.
These products will be taxed at 25% of their full CAD value upon import, regardless of country of origin and the specific steel content within. This measure is intended to protect and support the domestic steel industry amid recent US trade actions against Canada and growing global overcapacity.
Steel derivative products subject to the 25% tariff are as follows:
Structural Steel & Building Components
HS Code | Product Description |
7216.91.00 | Cold-formed angles, shapes and sections of iron or non-alloy steel |
7308.10.00 | Bridges and bridge sections |
7308.20.00 | Towers and lattice masts |
7308.30.00 | Doors, windows and frames of steel |
7308.90.00 | Other steel structures and parts |
9406.20.00 | Prefabricated buildings of steel |
9406.90.19 | Other prefabricated steel building components |
Furniture, fixtures, & other manufactured goods
HS Code | Product Description |
8302.41.90 | Base-metal fittings and mountings for buildings |
9401.71.10 | Upholstered seats with metal frames (domestic use) |
9401.71.90 | Upholstered seats with metal frames (other) |
9401.79.10 | Other metal-frame seats (domestic use) |
9401.79.90 | Other metal-frame seats |
9403.10.00 | Metal office furniture |
9403.99.00 | Parts for metal furniture |
9405.99.00 | Lamps, lighting fittings and parts |
Fasteners & fixing hardware
HS Code | Product Description |
7317.00.00 | Nails, tacks, staples and similar articles |
7318.11.00 | Coach screws |
7318.12.00 | Wood screws |
7318.13.00 | Screw hooks and rings |
7318.14.00 | Self-tapping screws |
7318.15.00 | Other screws and bolts (with or without nuts/washers) |
7318.16.00 | Nuts |
7318.19.00 | Other threaded articles |
7318.21.00 | Spring and lock washers |
7318.22.00 | Other washers |
7318.23.00 | Rivets |
7318.24.00 | Cotter pins |
7318.29.00 | Other non-threaded fasteners |
Chains & chain components
HS Code | Product Description |
7315.11.00 | Roller chains |
7315.12.00 | Other articulated link chains |
7315.19.00 | Parts for articulated chains |
7315.20.00 | Skid chains |
7315.81.00 | Stud-link chains |
7315.82.00 | Welded-link chains |
7315.89.00 | Other chains |
7315.90.00 | Other chain parts |
Springs, castings and misc. steel articles
HS Code | Product Description |
7320.10.00 | Leaf springs |
7320.20.00 | Helical springs |
7325.91.00 | Cast steel articles (e.g., grinding media) |
7326.11.00 | Forged or stamped steel articles |
7326.20.00 | Articles of steel wire |
7326.90.10 | Other specified steel articles |
7326.90.90 | Other steel articles |
Wire, cable, fencing & mesh
HS Code | Product Description |
7312.10.00 | Stranded wire, ropes and cables (steel, not insulated) |
7312.90.00 | Other stranded wire, ropes and cables of steel |
7313.00.00 | Barbed wire and similar fencing materials |
7314.12.00 | Woven wire cloth or netting (continuous bands) |
7314.14.00 | Woven wire cloth or netting of stainless steel |
7314.19.00 | Other woven wire cloth or netting |
7314.20.00 | Welded wire mesh at intersections |
7314.31.00 | Welded wire mesh, zinc-coated |
7314.39.00 | Other welded wire mesh |
7314.41.00 | Woven wire cloth, zinc-coated |
7314.42.00 | Woven wire cloth, plastic-coated |
7314.49.00 | Other woven wire cloth |
7314.50.00 | Expanded metal |
7614.10.00 | Aluminum stranded wire and cables with steel core |
Descriptions are provided for reference only. Importers should confirm exact tariff classification and applicability using the official Customs Tariff and Department of Finance product list.
Exemptions from Steel Derivative Surtax
The 25% tariff does not apply to:
Goods already in transit to Canada on the day the tariff comes into effect (shipped prior to Dec. 26th)
Casual goods (personal shipments), as defined under Canada’s Persons Authorized to Account for Casual Goods Regulations
Products already subject to existing surtax orders, such as the China Surtax Order (2024) and the U.S Steel and Aluminum Surtax (2025)
Items classified under chapter 98 of the customs tariff
Steel products imported before July 1st, 2026 for 1) use in manufacturing motor vehicles, vehicle chassis, or parts and accessories for these vehicles, and 2) for use in aircraft, spacecraft, or ground flying trainers
Utility wind towers and parts classified under tariff item 7308.20.00, when imported for energy projects west of the Ontario-Manitoba border
Special Remission Requests: Importers may request tariff remission if goods cannot be sourced domestically or if exceptional circumstances could cause significant economic harm. Remission requests are reviewed individually by CBSA, with approvals depending on supporting documentation and CBSA discretion.
Recommended action for importers:
Review the published tariff list to confirm whether your products are included in the subject goods.
Plan your customs documentation carefully so tariff classifications and/or remission requests are properly supported.
Assess potential impacts to pricing, sourcing, and compliance ahead of the December implementation date to mitigate tariff impacts on your business.
How can R&R help?
Our team is closely monitoring these changes and is available to assist with product reviews, HS classification support and tariff cost estimates. If you are unsure whether your imports will be affected, we recommend reviewing the list of steel derivative products ASAP and contacting us for any further guidance.
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