The Surtax on Imports of Certain Steel Goods Remission Order, 2025 provides relief from surtaxes applied under the Order Imposing a Surtax on the Importation of Certain Steel Goods, subject to specific conditions.
This Order distinguishes between two scenarios: goods in transit and goods listed in the schedule.
👉 Key takeaway: for goods listed in the schedule, eligibility depends on a precise match with a technical product description.
For goods listed in the schedule, descriptions must be reviewed carefully, as they are determinative and may be narrower than the corresponding tariff classification.
Given your knowledge of your products, reviewing the schedule is the 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 Surtax on Imports of Certain Steel Goods Remission Order (SOR-2025-287)
Structure of the Order
👉 First step: identify the applicable remission scenario.
Two scenarios:
- goods in transit
- goods listed in the schedule
Role of the schedule
- product category
- technical description
👉 Eligibility requires a complete and consistent match with the description.
Applicable conditions
- applicable import period
- no other surtax 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.