The Steel Derivative Goods Surtax Remission Order provides relief from surtaxes applied under the Steel Derivative Goods Surtax Order, subject to specific conditions.
Eligibility may be based either on the use of the goods or on whether the goods are listed in the schedule.
👉 Key takeaway: some remissions are use-based, while others require a precise match with the schedule.
For goods listed in the schedule, eligibility is determined based on a combination of tariff classification and detailed product descriptions.
These elements must be reviewed carefully, as product descriptions are determinative and must be met precisely.
Given your knowledge of your products and their use, reviewing the schedule is often a starting point in determining whether a remission may apply.
Surtaxes already paid may be recovered where conditions are met, provided that a claim is submitted within two years after the date of importation (release date).
How to Read and Apply the Steel Derivative Goods Surtax Remission Order (SOR-2026-34)
Structure of the Order
👉 First step: identify the applicable remission scenario.
Four scenarios:
- use — public safety / security
- use — health care
- goods listed in the schedule
- wind towers
👉 Each scenario follows a different logic (use-based or product-based) and must be assessed individually.
Role of the schedule
- tariff classification
- product description
👉 Eligibility requires a complete and consistent match with the applicable schedule.
Applicable conditions
All remissions are subject to section 5:
- no other relief
- claim must be submitted within two years after the date of importation (release date)
Recommended approach
- Identify the applicable scenario
- Apply the relevant logic
- Verify general conditions
👉 Validate each situation carefully before concluding on eligibility.