Order Amending the United States Surtax Remission Order (2025): SOR/2026-16

Canada Gazette, Part II, Volume 160, Number 4

Registration
SOR/2026-16 February 5, 2026

CUSTOMS TARIFF

P.C. 2026-106 February 5, 2026

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Order Amending the United States Surtax Remission Order (2025) under section 115^{footnote a} of the Customs Tariff^{footnote b}.

Order Amending the United States Surtax Remission Order (2025)

Amendments

1 Schedule 1 to the United States Surtax Remission Order (2025) ^{footnote 1} is amended by adding the following after item 5:

Item	Column 1 Goods	Column 2 Tariff Classification Number
6	Inter-hospital transfer vans with fewer than 10 passengers	8703.24.00.92

2 Schedule 2 to the Order is amended by adding the following after item 20:

Item	Column 1 Tariff Classification Number	Column 2 Goods
20.1	4411.94.00	Compressed paperboard strips, with a thickness of 0.4375 inch, with a width of 2.5 inches, with a length of 96 inches, plain or coated with plastic

3 Schedule 2 to the Order is amended by adding the following after item 22.1:

Item	Column 1 Tariff Classification Number	Column 2 Goods
22.2	4819.20.00.90	Paperboard crates, of pressed or formed laminated paperboard, of a thickness of at least 0.160 inch but not exceeding 0.200 inch, with a cross-section of 5.0 inches by 5.0 inches, of a length of at least 21 feet but not exceeding 23 feet

4 Schedule 2 to the Order is amended by adding the following after item 28.2:

Item	Column 1 Tariff Classification Number	Column 2 Goods
28.21	7208.26.00	(a) Flat-rolled products of carbon steel, in coils, hot-rolled, pickled and oiled, of grade A506 4130 annealed, of a minimum spheroidization of 95%, with a width of 600 mm or more, of a thickness of at least 3.98 mm but not exceeding 4.20. mm; (b) Flat-rolled products of carbon steel, in coils, hot-rolled, pickled and oiled, of grade WSS M1A365 A5, of a width of 600 mm or more, of a thickness of at least 3.54 mm but not exceeding 3.65 mm; (c) Flat-rolled products of high-carbon steel, in coils, of grades 1050 or 1035, of specification SAE J403, of a thickness of 0.114 or 0.118 inch, of a width of at least 43.275 inches but not exceeding 51.375 inches, pickled, dry and spheroidize annealed
28.22	7208.27.00	(a) Flat-rolled products of carbon steel, in coils, hot-rolled, pickled and oiled, of grade SAE J2340 490XF or 550XF, of a thickness of at least 1.06 mm but not exceeding 1.58 mm, of a width of 600 mm or more; (b) Flat-rolled products of steel, hot-rolled, in coils, of specifications SAE J2340 340XF, 420XF, 490XF, 550XF, and ASTM A606 Type 4, of a thickness of at least 0.049 inch but not exceeding 0.108 inch, whether or not slit, with slit widths of at least 3.018 inches but not exceeding 35.700 inches, with full coil widths of at least 36.000 inches but not exceeding 54.375 inches
28.23	7208.38.00.10	Flat-rolled products of non-alloy steel, in coils, hot-rolled, of a specification ASTM A606 Type 4, of a thickness of at least 0.171 inch but not exceeding 0.184 inch, with a width of 48 inches, with a mill surface finish or an untreated surface finish

5 Schedule 2 to the Order is amended by adding the following after item 28.3:

Item	Column 1 Tariff Classification Number	Column 2 Goods
28.31	7208.39.00	(a) Flat-rolled products of carbon steel, in coils, hot-rolled, of grade SAE J403 1050, spheroidized annealed, of a thickness of at least 0.090 inch but not exceeding 0.097 inch, with a width of 48 inches, with a hot-rolled surface finish; (b) Flat-rolled products of carbon steel, in coil, hot-rolled, of grade SAE J403 1037, of a thickness of at least 0.055 inches but not exceeding 0.071 inch, of full coil widths of at least 47.500 inches but not exceeding 48.375 inches, of slit widths of at least 6.75 inches but not exceeding 24.00 inches, with a hot-rolled surface finish
28.32	7209.15.00	Flat-rolled products of carbon steel, in coils, not further worked than cold-rolled (cold-reduced), annealed, of grade SAE J403 1018, with a minimum spheroidization of 95%, of a thickness of at least 4.24 mm but not exceeding 4.35 mm, with a width of 600 mm or more
28.33	7209.16.00	(a) Flat-rolled products of carbon steel, in coils, not further worked than cold-rolled (cold reduced), of grade SAE J2340 550Y, JIS G3135 SPFC 590 or GMW 3032 M-ST-S 210B2, of a thickness of at least 1.00 mm but not exceeding 1.68 mm, of a width of 600 mm or more, uncoated; (b) Flat-rolled products of carbon steel, in coils, not further worked than cold-rolled (cold reduced), of grade SAE J403 1050, fully annealed, with 95% minimum spheroidization, of a thickness of at least 2.54 mm but not exceeding 2.70 mm, with a width of 600 mm or more
28.34	7209.16.00.40	Flat-rolled products of iron or non-alloy steel, in coils, of specification SDI, of a width of 600 mm or more, of a thickness exceeding 1 mm but less than 3 mm

6 Schedule 2 to the Order is amended by adding the following after item 28.4:

Item	Column 1 Tariff Classification Number	Column 2 Goods
28.5	7209.17.00	(a) Flat-rolled products of carbon steel, in coils, not further worked than cold-rolled (cold reduced), of grade GMW 3032 M - ST-S 210B2 or GMW3032M-ST-S-CR180B2, of a thickness of at least 0.74 mm but not exceeding 1.00 mm, with a width of 600 mm or more; (b) Flat-rolled products of non-alloy steel, in coils, cold-rolled (cold-reduced), of a specification SAE J2340 340XF, of a thickness of at least 0.019 inch but not exceeding 0.022 inches, with a slit width of 23.425 inches, with a full coil width of 48 inches, gauge range from 0.019 to 0.022 inch, with a pickled and oiled finish

7 Schedule 2 to the Order is amended by adding the following after item 30:

Item	Column 1 Tariff Classification Number	Column 2 Goods
30.01	7210.30.00	(a) Flat-rolled products, in coils, sheets and plates of carbon steel, electro-galvanized, of grade WSS-M1A365-A14 CR4 60g/60g u/o Exposed, with a width of 600 mm or more; (b) Flat-rolled products, in coils, of non-alloy steel, cold-rolled, electro-galvanized, of grade M-190, of specification ASTM A980, with a thickness of at least 0.028 inch but not exceeding 0.031 inch, with a width 50.5 inches, with a slit width of 9.95 inches, with a zinc coating ZN132, unpassivated and oiled finish; (c) Flat-rolled products, in coils, of carbon steel, of grade 1006, with a thickness of at least 1.44 mm, with a width of 600 mm or more, hot-dipped, galvanized and chemically treated dry
30.02	7210.49.00	(a) Flat-products, in coils, sheets and plates, of non-alloy steel, cold-rolled, galvanized, of grade ASTM A1008 J2329, with a width of 600 mm or more, of a thickness of at least 0.80 mm but not exceeding 0.91 mm; (b) Flat-rolled products, in coils, of low-alloy steel, galvanized, of specification SAE J2340 550XF, of a thickness of at least 0.0374 inch but not exceeding 0.0413 inch, with a slit width of 21.8504 inches, with a full coil width of 44.100 inches, with a hot-dip galvanized coating, unpassivated and oiled; (c) Flat-rolled products, in coils, of galvanized steel, of specification SAE J2340 250B, of a thickness of at least 0.044 inch but not exceeding 0.049 inch, with a slit width 8.431 inches, with a full coil width of 42.655 inches, with a hot-dip galvanized coating, unpassivated and oiled; (d) Flat-rolled products, in coils, of galvanized low-alloy steel, of specification SAE J2340 550XF, of a thickness of at least 0.047 inch but not exceeding 0.049 inch, with a slit width of 35.19 inches, with a full coil width of 43.7 inches, with a hot-dip galvanized coating, unpassivated and oiled; (e) Flat-rolled products, of steel strip in oscillated coils, galvanized, of a standard CSA C22.2 No. 56-17 Section 7.2.2, with a depth of 0.0170 inch or 0.0185 inch, with a width of 0.3560 inch or 0.0394 inch
30.04	7210.49.00.70	(a) Flat-rolled products, of non-alloy steel, galvanized with zinc, not corrugated, with a thickness of at least 1.849 mm but not exceeding 2.052 mm, of a width of at least 662 mm but not exceeding 989 mm, with a zinc coating or a zinc phosphate conversion coating, with a surface finish; (b) Flat-rolled products, of non-alloy steel, cold-rolled, not corrugated, of a thickness of at least 1.275 mm but not exceeding 1.326 mm, of a width of at least 1 073 mm but not exceeding 1 076 mm, electrogalvanized with zinc, with a zinc coating and surface finish

8 The portion of item 30.1 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
30.1	(a) Flat-rolled steel, in coils, of specification CSA G401-24, of a thickness of 1.6, 2.0 or 2.8 mm, of a width of 690 mm, 692 mm or 863 mm, with an aluminium and zinc coating of 1 ounce per square feet; (b) Flat-rolled products, in coils, sheets or plates, of carbon steel, of grade ASTM A463 CQ T-125, with a width of 600 mm or more, plated or coated with aluminum-zinc alloys

9 Schedule 2 to the Order is amended by adding the following after item 33:

Item	Column 1 Tariff Classification Number	Column 2 Goods
33.01	7211.14.00.90	Flat-rolled products, of non-alloy steel, in coils, not further worked than hot-rolled, of grade SAE/AISI 1070 to 1075, SAE/AISI C1050 or SAE/AISI 4130, of a thickness of at least 4.75 mm but not exceeding 6.35 mm, uncoated but oiled
33.02	7211.23.00	Flat-rolled products of carbon steel, in coils, sheets, and plates, not further worked than cold-rolled (cold-reduced), annealed, of grade SAE J404 8620, annealed, of a thickness of at least 4.95 mm but not exceeding 5.06 mm, of a width of less than 600 mm

10 The portion of item 33.1 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

33.1

(a) Flat-rolled products of iron or non-alloy steel, cold-rolled, not clad, plated or coated, of a thickness not exceeding 0.0098 inch, of a width not exceeding 23.625 inches, of grade AISI 1045, 1050, 1055, 1067 to 1070 or 1075, of specification ASTM A682 or ASTM A684; (b) Flat-rolled steel strips, cold-rolled and annealed, of high-carbon SAE 1095 spring steel, of a thickness of 0.9 mm, of a width of 500 mm; (c) Flat-rolled products, of spring-steel strip, hardened and tempered, of grade SAE/AISI 1095, of a thickness of at least 0.2 mm but not exceeding 2.5 mm, uncoated but lightly oiled

11 Schedule 2 to the Order is amended by adding the following after item 34:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.001	7212.20.00	Flat-rolled products, of coils, sheets or plates of carbon steel, of a thickness of at least 0.45 mm but not exceeding 4.00 mm, of a width of less than 600 mm, electrolytically plated or coated with zinc
34.002	7212.30.00.40	Flat-rolled products, in coils, of carbon steel, of grade 1006, with a thickness of at least 1.44 mm, with a width of less than 600 mm
34.003	7212.40.00.21	Flat-rolled products, of coils, sheets or plates, of carbon steel, of a width of less than 600 mm, plated or coated with zinc, electrolytically, and painted, varnished or coated with plastics
34.004	7212.40.00.90	Flat-rolled products, in coils, of carbon steel, of grade 1006, with a thickness of at least 1.44 mm, of a width of less than 600 mm, hot-dipped, galvanized, polymer-laminated
34.005	7212.50.00	Flat-rolled products, in coils, sheets or plates, of aluminized carbon steel, of grade ASTM A463 CQ T-125, of a width of less than 600 mm
34.006	7212.50.00.60	Flat-rolled products, in coils, of carbon steel, of grade 1006, with a thickness of at least 1.44 mm, of a width of less than 600 mm
34.007	7213.99.00	Bars and rods, of iron or non-alloy steel, in irregularly wound coils, hot-rolled, of special bar quality carbon steel, of grade AISI 1536M, of a diameter of at least 0.8125 inch but not exceeding 1.1250 inches, of a length not exceeding 65 inches

12 Schedule 2 to the Order is amended by adding the following after item 34.02:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.021	7214.99.00.41	Round steel bars, hot rolled, of grades 55 and 105, of a diameter of at least 0.50 inch but not exceeding 3.00 inches, uncoated
34.022	7215.10.00	Other bars, of iron or non-alloy steel, not further worked than cold-formed or cold-finished, including ground, turned or polished, of grade 1018, without coating or plating
34.023	7215.10.00.20	Other round steel bars, not further worked than cold-formed or cold-finished, of grade C1018, of specification ASTM A108, of an outside diameter of at least 0.625 inch but not exceeding 5.750 inches

13 The portion of item 34.04 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

34.04

(a) Bars and rods of cast iron, continuous, not further worked than cold-formed or cold-finished, of grade 65-45-12, 65-40-18 or 60-55-06, with a circular cross-sectional diameter of at least 0.5 inch but not exceeding 20.0 inches or with a rectangular cross-section of a width of at least 1 inch but not exceeding 20 inches and a length of at least 2 inches but not exceeding to 40 inches; (b) Bars, cold-rolled, of grade C1018 or C1045, of a thickness of at least 0.75 inch but not exceeding 4 inches, of a length of 20 feet; (c) Bars, cold-rolled of grade C1045, of yield of 90 ksi, of a thickness of 2.125 inches, of a length of 20 feet; (d) Other bars, of iron or non-alloy steel, not further worked than cold-finished, including ground, turned or polished, of grade 1018, without coating or plating

14 Schedule 2 to the Order is amended by adding the following after item 34.04:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.041	7215.50.00.29	Steel round bars, not further worked than cold-formed or cold-finished, quenched and tempered, of grade 1045, with an outer diameter of 1.50 inches or 1.75 inches, of a length of at least 12 feet but not exceeding 21 feet

15 The portion of items 34.08 to 34.11 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
34.08	Flat-rolled products of stainless steel, in coils, not further worked than hot-rolled, of a thickness exceeding 10 mm, of a width of 600 mm or more
34.09	Flat-rolled products of stainless steel, in coils, not further worked than hot-rolled, of a thickness of at least 4.75 mm but not exceeding 10.00 mm, of a width of 600 mm or more
34.1	Flat-rolled products of stainless steel, in coils, not further worked than hot-rolled, of a thickness of at least 3.00 mm but not exceeding 4.75 mm, of a width of 600 mm or more
34.11	Flat-rolled products of stainless steel, in coils, not further worked than hot-rolled, of a thickness of less than 3 mm, of a width of 600 mm or more

16 Schedule 2 to the Order is amended by adding the following after item 34.12:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.121	7219.21.00.10	Flat-rolled products of stainless steel, not in coils, not further worked than hot-rolled, of a thickness exceeding 10 mm, of a width of 600 mm or more but not exceeding 1 830 mm

17 The portion of items 34.16 and 34.17 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
34.16	Flat-rolled products of stainless steel, not further worked than cold-rolled (cold-reduced), of a thickness of 4.75 mm or more, of a width of 600 mm or more
34.17	Flat-rolled products of stainless steel, not further worked than cold-rolled (cold-reduced), of a thickness of at least 3.00 mm but not exceeding 4.75 mm, of a width of 600 mm or more

18 Schedule 2 to the Order is amended by adding the following after item 34.2:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.201	7219.90.00	Flat-rolled products of stainless steel, in coils, sheets or plates, of grades 304/304L, 316/316L, 409, 409Ni, 430, 436/436L or 439, of specification ASTM A240, of a width of 600 mm or more

19 Item 34.22 of Schedule 2 to the Order is replaced by the following:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.211	7220.12.00	Flat-rolled products of stainless steel, not further worked than hot-rolled, of a thickness of less than 4.75 mm, of a width of less than 600 mm
34.212	7220.20.00	Flat-rolled products of stainless steel, not further worked than cold-rolled (cold-reduced), of a width of less than 600 mm

20 The portion of items 34.24 and 34.25 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
34.24	Bars and rods, of stainless steel, hot-rolled, in irregularly wound coils
34.25	Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section

21 Schedule 2 to the Order is amended by adding the following after item 34.25:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.251	7222.19.00	Other bars and rods, in angles, shapes and sections including hexagonal sections, of stainless steel, not further worked than hot-rolled, of grades 420, 440, 17-4 and 15-5

22 The portion of item 34.26 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
34.26	Bars and rods of stainless steel, not further worked than cold-formed or cold-finished

22.1 The portion of item 34.28 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
34.28	Angles, shapes and sections of stainless steel

23 Schedule 2 to the Order is amended by adding the following after item 34.28:

Item	Column 1 Tariff Classification Number	Column 2 Goods
34.29	7223.00.00	Wire of stainless steel, hot-rolled, of grades 304, 304L, 304M, 310S, 316 and 316L, of specifications ASTM A555 and ASTM A580, of a diameter of at least 0.2165 inch but not exceeding 1.3750 inches, annealed and pickled

24 Schedule 2 to the Order is amended by adding the following after item 36:

Item	Column 1 Tariff Classification Number	Column 2 Goods
36.1	7225.30.00	(a) Flat-rolled products of other alloy steel, in coils, hot-rolled, pickled and oiled of grade 420XF (modified), according to specification WSS M1A365 A5, with a width of 600 mm or more, of a thickness of at least 3.54 mm but not exceeding 3.65 mm; (b) Flat-rolled products of other alloy steel, in coils, hot-rolled, pickled and oiled of grade 550XF, of specification SAE J2340, with a width of 600 mm or more, of a thickness of at least 1.42 mm but not exceeding 1.58 mm; (c) Flat-rolled products of other alloy steel, in coils not further worked than hot-rolled of grade 4130, with a width of 600 mm or more, of a thickness of at least 3.98 mm but not exceeding 4.20 mm, pickled and oiled, annealed; (d) Flat-rolled products of other alloy steel, in coils, hot-rolled, pickled and oiled of grade 490XF, of specification SAE J2340, with a width of 600 mm or more, of a thickness of at least 1.06 mm but not exceeding 1.27 mm; (e) Flat-rolled products of alloy steel, in coils, hot-rolled, pickled and oiled, of grade SAE J2340 490XF, of specification SAE J2340, with a width of 600 mm or more, of a thickness of at least 1.49 mm but not exceeding 1.71 mm; (f) Flat-rolled products of other alloy steel, in coils, not further worked than hot-rolled, of grade 550X, 420XF or 340XF, of specification SAE J2340, of a minimum thickness of at least 0.055 inch but not exceeding 0.059 inch, of a width of at least 44.00 inches but not exceeding 53.46 inches
36.2	7225.40.00	(a) Flat-rolled products of other alloy steel, in sheets and plates, hot-rolled, pickled and oiled of grade 420XF (modified) according to specification WSS M1A365 A5, with a width of 600 mm or more, of a thickness of at least .54 mm but not exceeding 3.65 mm; (b) Flat-rolled products of other alloy steel, in sheets and plates, hot-rolled, pickled and oiled of grade JIS G3113 SAPH 440, with a width of 600 mm or more, of a thickness of at least 2.26 mm but not exceeding 2.30 mm; (c) Flat-rolled products of other alloy steel, in sheets and plates, hot-rolled, pickled and oiled of grade SAE J2340 340XF, with a width of 600 mm or more, of a thickness of at least 1.49 mm but not exceeding 1.66 mm; (d) Flat-rolled products of other alloy steel, in sheets and plates, hot-rolled, pickled and oiled of grade 550XF, of specification SAE J2340, with a width of 600 mm or more, of a thickness of at least 1.70 mm but not exceeding 1.91 mm; (e) Flat-rolled products of other alloy steel, in sheets and plates, hot-rolled, pickled and oiled of grade 490XF, of specification SAE J2340, with a width of 600 mm or more, of a thickness of at least 1.49 mm but not exceeding 1.71 mm; (f) Flat-rolled products of other alloy steel, not further worked than hot-rolled, of grades 4140, 1018, 1020, 1045, A2, D2, H13, L6, O1, P20, S7, M2, M7, M42, 4340, 8620 or 6150, with a width of 600 mm or more
36.3	7225.50.00	(a) Flat-rolled products of other alloy steel, in coils, not further worked than cold-rolled (cold-reduced), of grade SAE J2340 490XF, with a width of 49.193 inches, 52.470 inches or 56.720 inches, with a thickness of at least 0.022 inch; (b) Flat-rolled products of other alloy steel, in coils, cold-rolled, of a width of 600 mm or more, dual phase, uncoated
36.4	7225.50.00.30	(a) Flat-rolled coils, sheets and plates of carbon steel, cold-rolled (cold-reduced), of grade JIS G3135 SPFC 590, of a width of 600 mm or more, of a thickness of at least 1.52 mm but not exceeding 1.68 mm; (b) Flat-rolled coils, sheets and plates of alloy steel, cold-rolled (cold-reduced), of grade SAE J2340 550Y, with a width of 600 mm or more, of a thickness of at least 1.19 mm but not exceeding 1.30 mm
36.5	7225.50.00.40	Flat-rolled coils, sheets and plates of alloy steel, cold-rolled (cold-reduced), of grade 4130, with a width of 600 mm or more, of a thickness of at least 3.27 mm but not exceeding 3.38 mm, annealed
36.6	7225.91.00	Flat-rolled coils, sheets and plates of alloy steel, with a width of 600 mm or more, of a thickness of at least 0.45 mm but not exceeding 4.00 mm, electrolytically plated or coated with zinc
36.7	7225.99.00	Flat-rolled coils, sheets and plates of alloy steel, of grade ASTM A463 CQ T-125, with a width of 600 mm or more, plated or coated with aluminum or aluminum alloys

25 Schedule 2 to the Order is amended by adding the following after item 38:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.001	7226.20.00	Flat-rolled products, of other alloy steel, of grades M2, M7, M42, 8620 or 6150, with a width of less than 600 mm
38.002	7226.92.00	(a) Flat-rolled products of other alloy steel, in coils, sheets and plates, not further worked than cold-rolled (cold-reduced), of grade 8620, of specification SAE J404, with a width of less than 600 mm, of a thickness of at least 4.95 mm but not exceeding 5.06 mm, annealed; (b) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J403 1050 SA, of a thickness of at least 3.41 mm but not exceeding 3.49 mm, annealed, of a width of: (i) at least 83.80 mm but not exceeding 84.05 mm, (ii) at least 99.75 mm but not exceeding 100.00 mm, or (iii) at least 153.80 mm but not exceeding 154.22 mm; (c) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J403 1050 CR SA, annealed, of a thickness of at least 3.00 mm but not exceeding 3.10 mm, with a width of: (i) at least 33.80 mm but not exceeding 34.05 mm, (ii) at least 38.10 mm but not exceeding 38.35 mm, or (iii) at least 41.80 mm but not exceeding 42.05 mm; (d) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade SAE J403 1050 /55CR SA, of a thickness of at least 3.12 mm but not exceeding 3.22 mm, of a width of at least 47.75 mm but not exceeding 48.00 mm, annealed; (e) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced) of grade SAE J403 1050 SA, of a thickness of at least 2.95 mm but not exceeding 3.05 mm, of a width of at least 139.50 mm but not exceeding 139.75 mm, annealed; (f) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J404 4130 CR, of specification SAE, of a thickness of at least 2.95 mm but not exceeding 6.00 mm, with a width of at least 100.75 mm but not exceeding 186.50 mm, annealed; (g) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade SAE J404 4130, of a thickness of at least 4.92 mm but not exceeding 5.00 mm, of a width of at least 97.75 mm but not exceeding 98.00 mm, annealed; (h) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J404 4130, of a thickness of at least 2.90 mm but not exceeding 3.02 mm, annealed of a width of at least: (i) at least 75.75 mm but not exceeding 97.00 mm, or (ii) at least 245.75 mm but not exceeding 246.00 mm; (i) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade SAE J403 1050 SA, of a thickness of at least 3.93 mm but not exceeding 4.07 mm, of a width of at least 149.50 mm but not exceeding 149.75 mm, annealed; (j) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J403 6150 SA, of a thickness of at least 3.45 mm but not exceeding 3.55 mm, of a width of at least 103.49 mm but not exceeding 103.74 mm, annealed; (k) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade SAE J404 4130, of a thickness of at least 4.92 mm but not exceeding 5.08 mm, of a width of at least 97.75 mm but not exceeding 98.00 mm, annealed; (l) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold reduced), of grade SAE J404 4130, of a thickness of at least 6.23 mm but not exceeding 6.43 mm, of a width of at least 137.75 mm but not exceeding 138.00 mm, annealed; (m) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold reduced), of grade SAE J404 4130, of a thickness of at least 6.9 mm but not exceeding 7.1 mm, of a width of at least 96.75 mm but not exceeding 97.00 mm, annealed; (n) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade ASTM A109 C1020, of a thickness of at least 1.9 mm but not exceeding 2.0 mm, of a width of at least 33.800 mm but not exceeding 34.025 mm; (o) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade SAE J403 1008 CR, of a thickness of at least 1.90 mm but not exceeding 1.98 mm, of a width of at least 201.75 mm but not exceeding 202.00 mm, annealed; (p) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J403 1050 SA, of a thickness of at least 3.41 mm but not exceeding 3.49 mm, of a width of at least 83.80 mm but not exceeding 84.05 mm, annealed; (q) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold reduced), of grade J403 1050 SA, of a thickness of at least 3.41 mm but not exceeding 3.49 mm, of a width of at least 99.75 mm but not exceeding 100.00 mm, annealed; (r) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade ASTM A506 4130, of a thickness of at least 6.05 mm but not exceeding 6.25 mm, of a width of at least 83.8 mm but not exceeding 84.0 mm, annealed; (s) Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade J403 1018 J403 SP, of a thickness of at least 3.91 mm but not exceeding 4.04 mm, of a width of at least 62.75 mm but not exceeding 63.00 mm, annealed; (t) Flat‐rolled products of other alloy steel, not further worked than cold‐rolled (cold reduced), of grade SAE J404 4130 CR, of a thickness of at least 2.45 mm but not exceeding 2.57 mm, of a width of at least 75.75 mm but not exceeding 76.00 mm, annealed
38.002	7226.99.00	(a) Flat-rolled coils, sheets and plates of carbon steel, with a width of less than 600 mm, of a thickness of at least 0.45 mm but not exceeding 4.00 mm, electrolytically plated or coated with zinc; (b) Flat-rolled coils, sheets and plates of aluminized alloy steel, of grade ASTM A463 CQ T-125, with a width of less than 600 mm, plated or coated with aluminum or aluminum alloys

26 Schedule 2 to the Order is amended by adding the following after item 38.01:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.011	7227.90.00.83	Bars and rods of other alloy steel, of special bar quality alloy steel, hot rolled, in irregularly wound coils, of grades AISI 3130M, 4120M, 4320M or 4330M, of a diameter of 0.8125 inches but not exceeding 1.1250 inches, of a length of up to 65 inches

27 The portion of item 38.02 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

38.02

(a) Other bars and rods of other alloy steel, not further worked than hot-rolled, hot drawn or extruded, of grade 4130, of specification AISI 4130 or ASTM A29; (b) Other bars and rods of other alloy steel, not further worked than hot-rolled, hot drawn or extruded, of grade 4140, of specification ASTM A29, ASTM A322, ASTM A304, ASTM A108 or UNS.G41400; (c) Other bars and rods of other alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of grade 4150, of specification ASTM A29, ASTM A322, ASTM A304, ASTM A108, AISI 4150 or UNS G41500; (d) Other bars and rods of other alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of grade 9310, of specification ASTM A29, ASTM A322, ASTM A304, ASTM A108 or AISI 9310; (e) Other bars and rods of other alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of grade C1045, of a diameter of 1.5 inches, 2 inches, 3 inches or 3.5 inches, with a length of 20 feet; (f) Other bars and rods of other alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of grade C1045, of specification ASTM A108 SRA, with a diameter of 0.75 inches, with a length of 20 feet; (g) Other bars and rods of other alloy steel, not further worked than hot-rolled or hot-drawn, of grade 4140, of a diameter of 4.75 inches, of a length of 20 feet; (h) Other bars and rods, of special quality other alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of grade 3125, 4130, 4130H, 4140, 4140AQ, 4140H, 4145, 4145H, 4340, 8620, 8620H, 8625, 8630, 8637, 8640 or 8735, of type AMS 6415 and AMS 2301, of a diameter of at least 1 inch but not exceeding 10 inches, vacuum degassed

28 Schedule 2 to the Order is amended by adding the following after item 38.02:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.021	7228.30.00.71	Round bars, hot-rolled of other alloy steel, supplied in heat-treated and quenched-and-tempered conditions, of grade 4140 of a diameter of at least 0.5 inch but not exceeding 3.0 inches, uncoated, oiled
38.022	7228.30.00.72	Bars and rods of other alloy steel, of special bar quality, hot-rolled, of a diameter of at least 92.075 mm but not exceeding 152.000 mm, with a length of 7 772 mm

29 The portion of item 38.05 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

38.05

(a) Alloy steel bars and rods, cold formed or cold finish, of grade 4130, 4140, 4150, 4320, 4330, 4340, 52100, 8620 or 9310; vacuum degassed, annealed or quenched and tempered, or normalized and tempered, of specifications ASTM A29, ASTM A322, ASTM A304, ASTM A108, with a circular cross-sectional diameter not exceeding 8 inches or a rectangular cross-sectional thickness not exceeding 4 inches; (b) Round bars of uncoated alloy steel, of grade 4140, with an annealed cold finish, with a diameter of 1 inch, with a length of 144 inches; (c) Round bars of other alloy steel, not further worked than cold-formed or cold-finished, of grade 8620, of specification ASTM A108, of diameters of 0.6875 inch, 0.8750 inch or 1.0625 inches, including 0.030-inch undercut variants, of a length of at least 24 feet but not exceeding 36 feet

30 Schedule 2 to the Order is amended by adding the following after item 38.06:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.061	7301.10.00	Steel sheet piling, hot-rolled, of a Z-profile section designated PZC 26, with a height of 450 mm, with a length of 708 mm, with a thickness of at least 13.3 mm but not exceeding 15.2 mm, with an untreated surface
38.062	7302.10.00.12	Steel rail joints, head-hardened, insulated and pre-bonded, of specification AREMA Manual for Railway Engineering, Chapter 4 – Part 3 – Section 3.8 for bonded insulated joints, of a length of 20 feet, of a weight of 115, 132, or 136 pounds per yard, insulated with aramid-fabric insulation and including a 0.19-inch fiberglass end post
38.063	7302.30.90	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. Switch blades, crossing frogs, point rods and other crossing pieces - Other
38.064	7302.40.00	Railroad cut spike tie plates, of specification AREMA Manual for Railway Engineering, Chapter 5 Track, Section 1 Tie Plates, of a length of at least 14 inches but not exceeding 18 inches, with a width of 8 inches
38.065	7302.90.00	(a) Railroad clips and fasteners of steel, of specification AREMA Manual for Railway Engineering, Chapter 30 Ties and Fasteners, 1.7 Fasteners, type E-2055, with an outer diameter of 20 mm, with a length of 106 mm, with a width of 101.5 mm; (b) Railroad track and shimming spikes of carbon steel, of specification AREMA Manual for Railway Engineering, Chapter 5 Track, Section 2 Track Spikes, with a reinforced throat of 0.625 inches, with a width of 0.625 inches, and a length of 6 inches; (c) Track-circuit connector fasteners of carbon steel, with a length of 3 inches, with a width of 3 inches, with a height of 2 inches

31 Schedule 2 to the Order is amended by adding the following after item 38.07:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.071	7304.31.00	Tubes, pipes and hollow profiles, seamless of non-alloy steel, cold-drawn, of grade 1026, of an outer diameter of at least 0.875 inch but not exceeding 5.250 inches, of an inner diameter of at least 0.50 inch but not exceeding 3.75 inches
38.072	7304.59.00	Tubes, pipes and hollow profiles, seamless, of circular cross-section, of other alloy steel, other

32 Schedule 2 to the Order is amended by adding the following after item 38.08:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.081	7305.31.00.11	Other standard pipes, of iron or non-alloy steel, of grade 42, of specification ASTM A572, with a wall thickness of 25.4 mm, with an outer diameter of 2642.0 mm, with backing rings and grouting ports, with a polyurethane lining and coating
38.082	7306.29.00	Coiled tubing of carbon or low-alloy steel, of specification API 5ST , of a yield strength of at least 70 000 psi but not exceeding 140 000 psi, of an outside diameter of at least 19.05 mm but not exceeding 88.90 mm, of a wall thickness of 2.03 mm but not exceeding 7.62 mm, of a length of at least 1 000 m but not exceeding 15 000 m

33 The portion of item 38.13 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

38.13

(a) In-line galvanized steel tubes, of high strength yield and customized tensile properties, with a thickness of at least 0.71 mm but not exceeding 4.57 mm, of specification ASTM A-1057; (b) Steel tubes, of low carbon, in coils, of specifications SAE J526, GMW17334, GMW3059, and GM124M, with a wall thickness of 0.70 mm, 0.79 mm or 0.89 mm, with an outer diameter of 9.52 mm, 12.70 mm, 15.88 mm or 19.05 mm, with a zinc–aluminum coating and an epoxy coating

34 The portion of item 38.14 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
38.14	(a) Tubes of carbon steel, drawn over mandrel, of grade 1026, of specifications ASTM A513, ASTM A106 or ASTM A519; (b) Welded circular hollow structural sections, of iron or non-alloy steel, of grade 350W or A500C, of specification ASTM A53 or CSA G40.21, with a wall thickness of 4.8 mm, with an outer diameter of 60.3 mm, with a length of at least 2 m but not exceeding 6 m, uncoated

35 The portion of item 38.15 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

38.15

(a) Tubes of carbon steel, drawn over mandrel, of grade 1026, of specifications ASTM A513, ASTM A106 or ASTM A519; (b) Steel tubes, drawn over mandrel, of specification ASTM A513, of grade 4130, of an outside diameter of 1.25 inches with a wall thickness of 0.250 inch or of an outside diameter of 3.0 inches with a wall thickness of 0.312 inch; (c) Steel tubes, drawn over mandrel, of grade 4130, of specification A513, with the following dimensions: (i) 1.375 inches of diameter by 0.188 inch of wall thickness, (ii) 1.625 inches of diameter by 0.25 inch of wall thickness, (iii) 1.76 inches of diameter by 0.193 inch of wall thickness, (iv) 2.0 inches of diameter by 0.188 inch of wall thickness, (v) 2.0 inches of diameter by 0.25 inch of wall thickness, (vi) 2.125 inches of diameter by 0.188 of wall thickness, (vii) 2.25 inches of diameter by 0.188 inch of wall thickness, (viii) 2.25 inches of diameter by 0.25 inch of wall thickness, (ix) 2.375 inches of diameter by 0.2 inch of wall thickness, (x) 2.625 inches of diameter by 0.25 inch of wall thickness, (xi) 2.75 inches of diameter by 0.187 inch of wall thickness, (xii) 3 inches of diameter by 0.25 inch of wall thickness, (xiii) 3 inches of diameter by 0.285 inch of wall thickness, (xiv) 3.25 inches of diameter by 0.375 inch of wall thickness, (xv) 3.375 inches of diameter by 0.281 inch of wall thickness, (xvi) 3.625 inches of diameter by 0.281 inch of wall thickness, (xvii) 3.875 inches of diameter by 0.313 inch of wall thickness; (d) Tubes of low-carbon steel, in coils, of a specification SAE J526, with a wall thickness of 1.25 mm or 0.89 mm, with an outer diameter of 9.52 mm or 12.70 mm, with a zinc–aluminum coating and an epoxy coating

36 Schedule 2 to the Order is amended by adding the following after item 38.16:

Item	Column 1 Tariff Classification Number	Column 2 Goods
38.17	7306.30.00.59	Other tubes, of iron or non-alloy steel, drawn over mandrel, of grade 1026 and ST52.3, of specification ASTM A513 Type 5, of an outer diameter of at least 2.50 inches but not exceeding 5.25 inches, of an inner diameter of at least 1.25 inches but not exceeding 3.75 inches

37 Schedule 2 to the Order is amended by adding the following after item 39:

Item	Column 1 Tariff Classification Number	Column 2 Goods
39.01	7306.40.00	(a) Tubes, of stainless steel, welded, of circular cross-section, of grade 304/304L or 316/316L, of specification ASTM A270, with an outside diameter not exceeding 25.3 mm, with a wall thickness of less than 1.65 mm; (b) Tube assemblies, of stainless steel, incorporating bends, of grade 304L, of specification ASTM 269, with a wall thickness of 1.24 mm, with an outside diameter of 12.70 mm, and including at least one end of: (i) brazed blocks of grade 304SS and specification ASTM A314, or (ii) 0.75 inch-16 Unified National Fine (UNF) fittings, of grade EN1A low-carbon mild steel, of specification BS 970, with Zn/Ni plating of the standard ASTM B841
39.02	7306.40.00.20	Other tubes, of stainless steel, welded, of circular cross-section, of grade 304/304L or 316/316L, of specification ASTM A270, of an outside diameter of at least 25.3 mm but not exceeding 114.9 mm
39.03	7306.40.00.30	Other tubes, of stainless steel, welded, of circular cross-section, of grade 304/304L or 316/316L, of specification ASTM A270, with an outside diameter exceeding 114.9 mm
39.04	7306.50.00	Tube assemblies, of low-carbon mild steel, of specification SAE J526, with a wall thickness of 1.24 mm, with an outer diameter of 12.7 mm, with a Zn/Al and epoxy coating on the tube, and including on one end a 0.75 inch-16 Unified National Fine (UNF) steel fitting, held in place by a tube endform

38 The portion of item 40 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

40

(a) Other tubes, pipes and hollow profiles of iron or steel, welded, of square or rectangular cross-section, that have all of the following characteristics: Grade: 1008, 1010, 1015 or 1020 Yield/tensile strength: 40 000 psi yield / 45 000 psi tensile, 45 000 psi yield / 48 000 psi tensile or 50 000 psi yield / 55 000 psi tensile Specification: ASTM A500 or A513 Thickness: 0.625 to 4.000 inches (12 and 14 gauge) Coating: in-line galvanizing process utilizing a triple layer of protection (first, a 99.99% pure SHG zinc coating is applied to the surface, followed by a conversion coating and a clear organic topcoat that seals the surface and produces a smooth, shiny finished product); (b) Other tubes, pipes and hollow profiles of iron or steel, welded, of square cross-section, that have all of the following characteristics: Grade: 50 or better Specification: ASTM A1011 Dimensions: 1.5 inches × 1.5 inches, 1.75 inches × 1.75 inches, 2.00 inches × 2.00 inches, 2.25 inches × 2.25 inches or 2.5 inches × 2.5 inches Coating: galvanizing that meets ASTM A653; (c) Hollow structural sections, of iron or non-alloy steel, of grade 350W or A500C, of specification ASTM A53 or CSA G40.21, with a width of 63.5 mm, with a wall thickness of 3.18 mm, 4.78 mm or 6.35 mm, with a height of 63.5 mm, with a length of at least 2 m but not exceeding 6 m, uncoated; (d) Hollow structural sections, of iron or non-alloy steel, of grade 350W or A500C, of specification ASTM A53 or CSA G40.21, with a width of 76.2 mm, with a wall thickness of 4.78 mm, with a height of 76.2 mm, with a length of at least 2 m and 6 m, uncoated

39 Schedule 2 to the Order is amended by adding the following after item 40:

Item	Column 1 Tariff Classification Number	Column 2 Goods
40.01	7306.61.00.49	Other tubes, pipes and hollow profiles, welded, of square or rectangular cross-section, that have all of the following characteristics: Grade: 316 or 316L Specification: ASTM 554 Dimensions: of an external periphery not exceeding 812.8 mm, with a height of 50.8 mm, 101.6 mm, 152.4 mm, 154.4 mm or 203.2 mm, with a width of 50.8 mm, 101.6 mm, 152.4 mm, 203.2 mm, 254 mm or 304.8 mm, with a thickness of 6.35 mm, 9.53 mm, 12.7 mm or 15.88 mm

40 Schedule 2 to the Order is amended by adding the following after item 40.1:

Item	Column 1 Tariff Classification Number	Column 2 Goods
40.11	7307.29.00	Stainless steel mechanical adapter, conforming to the standard ASME B31.3, with a 1.00-inch female precision-machined bayonet connection on one end and a 0.50-inch male precision-machined bayonet connection on the other, including clamp and O-ring
40.12	7307.29.99.00	Pipe fittings of tee shape, of stainless steel, of grade 316L, of specification ASTM F1545, with a 6-inch nominal diameter, with a length of at least 1 foot but not exceeding 10 feet, with forged lap-joint flanges, with a polytetrafluoroethylene lining

41 The portion of items 41 and 42 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
41	Threaded elbows, bends and sleeves, of specification API 5CT
42	Other tube or pipe fittings of iron or steel

42 Schedule 2 to the Order is amended by adding the following after item 43.1:

Item	Column 1 Tariff Classification Number	Column 2 Goods
43.11	7308.40.00	Steel overhang work platform attachment for trucks, with a 16-foot work platform
43.12	7308.90.00	(a) Adapters for crossing gates, of steel, safety sensitive, with an assembled length of 32 inches, with an assembled width of 12 inches, with an assembled height of 7 inches; (b) Glare screen systems, of 25-gauge steel sheet of grades AISI 1008 or 1010, hot-dip galvanized to ASTM A653 with a G90 coating and powder-coated, supplied with 0.75-inch attachment hardware, concrete expansion anchors, and splice plates of 4140/42 steel with a thickness of 0.375 inch, with all hardware galvanized

43 Schedule 2 to the Order is amended by adding the following after item 43.2:

Item	Column 1 Tariff Classification Number	Column 2 Goods
43.201	7308.90.00.99	(a) Turnbuckle stud assemblies for cable-barrier systems, of steel, including threaded stud and nut, with a diameter of 1 inch, with a length of 7.87 inches, galvanized; (b) Cable spacers for cable-barrier systems, of steel, with a length of 0.15 m, galvanized; (c) Sleeve covers for cable-restraint system posts, of steel, with a width of 0.15 m, with a length of 0.2 m, hot-dip galvanized; (d) Dust covers for cable-restraint system posts, of steel, with a diameter of 180 mm, with a depth of 50 mm, galvanized; (e) Cable-barrier posts, of carbon steel, with a nominal height of 5.7 feet, with a length of 1.52 m, 10-gauge, galvanized; (f) Short posts for cable-barrier systems, of carbon steel with a length of 1.2 m, galvanized; (g) Post straps for cable-barrier systems, of steel, with a thickness of 6 mm, galvanized; (h) Post caps for cable-barrier systems, of steel, stamped, with a nominal height of 7.7 feet, with a width of 0.15 m, with a length of 0.15 m, hot-dip galvanized; (i) Washers, of carbon steel, with an inner diameter of 0.31 inch, with a zinc coating; (j) Washers, of hardened steel, of specification ASTM F436, with a diameter of 0.75 inch; (k) Hex nuts, of steel, of specification ASTM A194 2H, with a diameter of 0.75 inch; (l) Hex bolts, of steel, of specification ASTM A307, with a diameter of 0.31 inch, with a length of 1.75 inches; (m) Structural hex bolts, of steel, of a standard ASTM A325, with a diameter of 0.75 inch, with a length of 4.50 inches; (n) Post straps, of steel, with a thickness of 6 mm, with a length of 0.2 m, galvanized; (o) Hook bolts, of steel, with threaded section and formed hook end, with a diameter of 0.31 inch, with a length of 1.75 inches, for use with cable-barrier post assemblies; (p) Guardrail offset blocks or king blocks, of high-density polyethylene (HDPE), with a thickness of 4 inches, with a height of 7.5 inches, with a length of 14 inches; (q) Cable lock bolts, of steel, with a locking head for cable retention, with a diameter of 0.31 inch, for use in cable-barrier assemblies; (r) Lower posts for cable restraint system, of galvanized steel, with a length of 84 inches, for use in roadside barrier systems; (s) Post caps, of steel, stamped, galvanized, with a width of 150 mm, with a length of 150 mm; (t) Washers, of hardened steel, of specification ASTM F436, with a diameter of 1 inch; (u) Retroflective panels, of steel, with a width of 5 inches, with a length of 24 inches, galvanized or coated; (v) Cable stud assemblies, of steel, with a diameter of 25 mm, machined threads; (w) Terminal posts, of steel, for Test Level (TL-4) barrier systems, with a length of 71.62 inches, galvanized; (x) Driven sleeves, of steel, with a wall thickness of 0.19 inch and with a length of 30.75 inches, galvanized finish; (y) Base angles for cable anchor, of steel, with a thickness of 12 mm, with a width of 150 mm, with a length of 150 mm, galvanized finish; (z) Cable-restraint post brackets, of steel, with a thickness of 6 mm; (z.1) Line posts for a cable-control terminal of steel, galvanized; (z.2) Cable-restraint posts, of steel, galvanized, with a length of 0.61 m, supplied as an upper release-post assembly; (z.3) End terminals for roadside guardrail systems, of steel, meeting MASH Test Level 3 performance criteria, consisting of posts, release hardware and anchorage components; (z.4) Hex nuts, of carbon steel, of a standard ASTM A563, with a diameter of 0.31 inch; (z.5) Hex nuts, of steel, of a standard ASTM A194 2H, with a diameter of 1 inch; (z.6) Insulated metal panels, consisting of two profiled steel facings bonded to a rigid polyisocyanurate foam core, with a width of 40 inches, with a thickness of 3.0 inches or 4.5 inches, of a length of at least 96 inches but not exceeding 374 inches, with a polyvinylidene fluoride (PVDF) coating on the exterior facing and a polyester coating on the interior facing; (z.7) Insulated structural panels, consisting of a mineral-wool core bonded to steel facings of 22-gauge, 24-gauge or 26-gauge thickness, with a width of 42 inches or 43 inches, of a length of at least 8 feet but not exceeding 48 feet, with a thickness of 3 inches or of at least 4 inches but not exceeding 8 inches

44 Schedule 2 to the Order is amended by adding the following after item 44.05:

Item	Column 1 Tariff Classification Number	Column 2 Goods
44.051	7318.11.00	Railroad track bolts, of heat-treated carbon steel, with matching untreated carbon steel nuts, with a diameter of 1.000 inch or 1.125 inch

45 Schedule 2 to the Order is amended by adding the following after item 44.06:

Item	Column 1 Tariff Classification Number	Column 2 Goods
44.061	7318.15.00.42	(a) Armour bolts, of carbon or alloy steel, forged, hardened and tempered, with oval heads, oval collars (anti-rotation), UNC-2A threads, with a nominal diameter of at least 1.5 inches but not exceeding 2.0 inches, with a length under head of at least 7 inches but not exceeding 45 inches; (b) Threaded hex bolts, of stainless steel, of grade 316L, of a nominal diameter of 0.375 inches or 0.500 inch, of a length of 3.25 inch, 3.50 inches or 5.50 inches, with thread pitches of 16 or 13 threads per inch

46 The portion of item 44.09 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

44.09

(a) Hex nuts, of projection weld type, of standard m12, with a thread pitch of 1.25 mm, of grade 8 steel, with a bare surface and rust-inhibitor treatment; (b) Weld studs, of standard M6, with a thread pitch of 1.0mm, with a length of 16mm, of specification GMW25M (8.8) with a maximum carbon content of 0.26% and plain coating; (c) Studs, projection-weld, of standard M6, with a thread pitch of 1.0 mm, with a length of 25 mm, of specifications GMW25M; (d) Studs, projection weld type, of standard M6, of 1.0 mm thread pitch and 20 mm length, of property class 8.8; (e) Weld hex nuts, of standard M8, of 1.25 mm thread pitch, with head diameter of 22.5 mm, of 0.59 inch wire rod; (f) Threaded anchor nuts, of iron or steel, with a nominal diameter of 35 mm or 46 mm

47 Schedule 2 to the Order is amended by adding the following after item 44.09:

Item	Column 1 Tariff Classification Number	Column 2 Goods
44.091	7318.19.00.00	Threadbars, of steel, of grade 150, of specification ASTM A722, with a nominal diameter of 1.375 inches or 1.750 inches, with a length of 16.8 feet, 17 feet, 20.62 feet or 22.5 feet

48 Schedule 2 to the Order is amended by adding the following after item 44.1:

Item	Column 1 Tariff Classification Number	Column 2 Goods
44.101	7318.22.00.00	Non-threaded washers, of stainless steel, of grade 316L, of nominal size 0.375 inch or 0.500 inch
44.102	7322.90.10	Non-recirculating direct, gas-fired industrial air heaters, in compliance with ANSI Standard Z83.4 and CSA 3.7
44.103	7326.11.00	(a) Semi-autogenous grinding balls for mills, of steel containing 0.6% carbon, forged or stamped, with a diameter of 5 inches; (b) Forged or stamped steel grinding balls for mills, heat-treated, with a diameter of 3.5 inches

49 Schedule 2 to the Order is amended by adding the following after item 44.12:

Item	Column 1 Tariff Classification Number	Column 2 Goods
44.121	7326.90.90	(a) Steel hose clamps, single-band type, of grade 51CrV4, of specification SAE J404 6150M, of a thickness of at least 0.98 mm but not exceeding 1.08 mm, with a width of 15 mm, of a nominal size of 16 mm or 17 mm, of a closed diameter of 14.9 mm or 15.6 mm, of a full-open diameter of 17.5 mm or 18.5 mm, of a clamping force of 145 mm or 195 mm, with a chrome-free zinc-based epoxy coating; (b) Steel hose clamps with plastic removal clips, double-band type, of grade 51CrV4, of specification SAE J404 6150M for the band and of grade PA55 Type 6.6 , of a thickness of at least 0.98 mm but not exceeding 1.08 mm, with a width of 10 mm or 15 mm, of a nominal size of 16 mm or 17 mm, with a chrome-free zinc-based epoxy coating; (c) Steel spools, cold-rolled, of grade CQ1008 or CQ1010, fabricated with an eight-rib design, with flange diameters of 8 inches and 10 inches, with a drum diameter of 4.5 inches, with a traverse length of 6 inches, with an arbor size of 1.25 inches, painted; (d) Forged steel saw-blade blanks, with coating; (e) Breakaway couplings, machined from round ETD 4142 alloy-steel bar stock, hot-wrought to a specification ASTM A29/A29M-20, galvanized after machining to ASTM A153 and packaged with hardware galvanized to ASTM A653; (f) Breakaway couplings, of alloy steel, hot-wrought, of grade ETD 4142, galvanized to ASTM A513, with hardware; (g) Female anchoring systems for concrete, comprising a pinch-welded assembly of a stainless steel washer of grade 304, a steel coil of grade 1080 with a diameter of 0.4375 inch, a stainless steel internally threaded ferrule of grade 304 with a 0.625-inch-11 thread, and a carbon steel rod of grade 1045 with a diameter of 0.4375 inch; (h) Steel hinge assemblies, with hinge plates of grade 4140/42, galvanized to ASTM A153, and supplied with galvanized attachment hardware

50 The portion of item 44.13 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

44.13

(a) Welded metal fasteners, "weld studs", of mild or stainless steel; cold forged, hot forged, threaded or unthreaded, headed or un-headed, tapped, with or without a collar, flanged or un-flanged diameters of at least 2 mm but not exceeding 32 mm; (b) Step assemblies, of steel, with standard drive operation and power switch kit, with a step extension of 25.5 inches, with a load capacity of 300 pounds; (c) Stainless-steel cylindrical shell, of 10-gauge SA240-304 stainless-steel plate, with an outer diameter of 38 inches, with a length of 82 inches, with an 2B interior finish and a 180-grit exterior finish, welded on two sides, wrapped in polyvinyl chloride on two sides; (d) Steel anchor heads for post-tensioning, of specification EN ISO 683-1 or EN ISO 683-2, for strand sizes 19-0.6, 27-0.6 and 31-0.6, for intermediate grouting, comprising galvanized multi-port anchors with two 0.75-inch National Pipe Taper (NPT) ports and associated anchoring and grouting components; (e) Grout caps for use with strand sizes 19-0.6, 27-0.6, 31-0.6, 1.375 inches and 1.750 inches, of specification EN 10130, including stainless steel pipe fittings and ball valves; (f) Three-piece wedges of iron or steel, of specification EN 10277, with a nominal diameter of 0.62 inch; (g) Couplings, of type ASTM C1277 or CSA B602, with a neoprene sleeve and stainless steel shield and clamps, of a diameter of at least 1.5 inches but not exceeding 15.0 inches

51 Schedule 2 to the Order is amended by adding the following after item 44.15:

Item	Column 1 Tariff Classification Number	Column 2 Goods
44.16	7604.10.00.30	Aluminum alloy extrusions, of a cross-section, with retaining channels, with a length of 10 feet, of a height of at least 0.75 inch but not exceeding 2.50 inches, anodized or painted finish
44.17	7604.29.00	Aluminum bars, rods and profiles, of grades 6061, 2011, 7075, 3003 and 5052, including hollow profiles and angles, without further surface plating
44.18	7604.29.00.30	Aluminum profiles, of aluminum alloy 6063-T6, of square cross section of T-slot design, of 25.4 mm width, of a 25.4 mm height/thickness, of a standard ASTM B221, of a length of at least 34 inches but not exceeding 96 inches, with an anodized finish
44.19	7606.11.00	Aluminum plates, sheets and strip, of grade 6061, 2011, 7075, 3003 and 5052, with a thickness exceeding 0.2 mm

52 The portion of item 45 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

45

(a) Aluminum coils, with a thickness of 0.0106 to 0.018 inch, with a width of 1.1650 to 10.7086 inches, with a polyester or epoxy laminate, of alloys 5352 and 5042; (b) Aluminum sheets coated with an electron beam cure, with a thickness of 0.045 inch, in sheets of 49 inches × 97 inches; (c) Aluminum plates, sheets and strip, of alloy AA1350 of a thickness exceeding 0.2 mm but less than 7 mm; (d) Aluminum plates, sheets and strip, rectangular (including square), of aluminum alloy 1000 series, 3000 series, 5000 series, or 6000 series, with a thickness exceeding 0.2 mm; (e) Aluminum sheets, rectangular (including square), of an aluminum alloy 2024-T3, of a standard ASTM B209, of a thickness of at least 1.803 mm but not exceeding 2.286 mm, with a width of 2 121 mm, with a length of 2 629 mm; (f) Aluminum sheets, rectangular (including square), of grade AA3105, of a standard ASTM B209, of a width of at least 2.5 inches but not exceeding 24.0 inches, of a thickness of 0.381 mm but not exceeding 0.508 mm, with a polyester paint coating

53 Schedule 2 to the Order is amended by adding the following after item 45:

Item	Column 1 Tariff Classification Number	Column 2 Goods
45.001	7606.12.00.11	(a) Aluminum plates, sheets and strip, rectangular (including square), of 3104 alloy, of a thickness of at least 0.254 mm but not exceeding 0.259 mm, of a width of at least 1 454.0 mm but not exceeding 1 692.4 mm, uncoated; (b) Aluminum sheet, rectangular (including square), of a thickness of at least 0.032 inch but not exceeding 0.040 inch, painted; (c) Aluminum plates, sheets and strip, rectangular (including square), of 3104 alloy, of a thickness of at least 0.254 mm but not exceeding 0.259 mm, with a 1735.2 mm width, uncoated; (d) Aluminum sheets, rectangular (including square), of grade 3105-H24, 3003-H14 or 5005-H34, of a standard ASTM B209, of a thickness of 0.032 inch or 0.050 inch, with a width of 48 inches, with a length of 96 or 120 inches, painted or anodized

54 The portion of item 45.02 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
45.02	Flat-rolled aluminum coils, of alloy 5182 H24, of a thickness of 0.85 mm and a width of 194.3 mm, with a black fluoropolymer laminate coating

55 Schedule 2 to the Order is amended by adding the following after item 45.02:

Item	Column 1 Tariff Classification Number	Column 2 Goods
45.021	7606.92.00	Aluminum sheet, non-rectangular, in coils, of grade AA3105, of specification ASTM B209, of a width of 2.5 inches but not exceeding 24.0 inches, of a thickness of 0.381 mm but not exceeding 0.508 mm, coated with a polyester paint
45.022	7607.11.00.10	Aluminum foil, rolled but not further worked, of alloy 1100-O or 8011-H22, of a thickness (excluding any backing) not exceeding 0.2 mm, with a bright surface finish

56 The portion of items 45.03 and 45.04 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
45.03	(a) Aluminum tubes or pipes of aluminum alloys, cylindrical shape, seamless, of grade AA6101 or AA6063, of specification ASTMB241 or ASTMB317, with a wall thickness of at least 0.109 inch but not exceeding 0.500 inch, of an outer diameter not exceeding 10 inches, of a length of at least 5 feet but not exceeding 40 feet; (b) Aluminum tubes, in coils, of grade H14, of specifications AA3003-H14 and ASTM B483, with a wall thickness of 1.24 mm, with an outer diameter of 9.52 mm; (c) Aluminum tubes, in coils, of grade H13, of specifications AA3003-H13 and ASTM B483M-95, with a wall thickness of 1.24 mm, with an outer diameter of 12.7 mm; (d) Aluminum tubes, in coils, of grade H13, of specifications AA3003-H13, ASTM B483M-95 and mS 8580-A9, with a wall thickness of 1.24 mm, with an outer diameter of 15.88 mm; (e) Aluminum tubes, in coils, of grade H14, of specifications AA3003-H14 and ASTM B483, with a wall thickness of 1.24 mm, with an outer diameter of 12.7 mm; (f) Aluminum tubes, in coils, of grade H14, of specifications AA3003-H14 and ASTM B483, with a wall thickness of 1.24 mm, with an outer diameter of 15.88 mm; (g) Aluminum tubes, in coils, of grade H12, meeting specifications AA3103-H12 and ASTM B483M-03, with a wall thickness of 1 mm, with an outer diameter of 12 mm; (h) Aluminum tubes, in coils, of grade H12, of specifications AA3003-H12 and ASTM B483M-95M, with a wall thickness of 1 mm, with an outer diameter of 10 mm; (i) Aluminum tubes, in coils, of grade H14, of specifications AA3003-H14 and ASTM B483, with a wall thickness of 1.65 mm, with an outer diameter of 19.05 mm; (j) Aluminum tubes, in coils, of grade H14, of specifications AA3003-H14 and ASTM B483, with a wall thickness of 1.65 mm, with an outer diameter of 15.88 mm; (k) Aluminum tubes, in coils, of grade H12, of specifications AA3003-H12 and ASTM B483M-95M, with a wall thickness of 0.9 mm, with an outer diameter of 9.52 mm; (l) Aluminum tubes, in coils, of grade H12, of specifications AA3003-H12, ASTM B483M-95M and mS 8580-A9, with a wall thickness of 1.25 mm, with an outer diameter of 15 mm; (m) Aluminum tubes and pipes, of grade 6061, 2011, 7075, 3003 and 5052
45.04	(a) Self locking vane and rail system in 2 or 4 inch configurations used to redirect airflow in HVAC ductwork; (b) Adjustable elbows for round HVAC ductwork; (c) Flexible duct connector to reduce vibration transmission in HVAC ductwork; (d) HVAC ductwork components allowing for branching off main HVAC ductwork; (e) Straight flange and cleat system including integrated mastic for joining HVAC ductwork; (f) Rolled or stamped angle rings for connecting round HVAC ductwork; (g) Aluminum mechanical adapters, of hardcoat-anodized alloy, with 5-inch or 6-inch coupling configuration, including polymer bearing ring, with NFPA 1964; (h) Aluminum 30-degree elbows, hardcoat-anodized, with a 5-inch rigid Storz coupling and a 3-inch female NH swivel rocker lug coupling, compliant with NFPA 1964 Standard, with powder coat finish inside and out; (i) Aluminum, blind cap Storz couplings, heat-treated, with a diameter of 5 inches, supplied with a suction gasket and an 18-inch lanyard with 0.25-inch eyelet for attachment

57 The portion of item 45.06 of Schedule 2 to the Order in column 2 is replaced by the following:

Item	Column 2 Goods
45.06	(a) Aluminium structures designed to cover reservoirs, tanks and bulk material storage facilities; (b) Aluminum composite sheets, of a thickness of at least 3 mm but not exceeding 4 mm, consisting of a non-aluminum core bonded to two painted aluminum skins with a width of 0.02 inch

58 Schedule 2 to the Order is amended by adding the following after item 45.08:

Item	Column 1 Tariff Classification Number	Column 2 Goods
45.081	7616.99.90.90	Aluminium composite material sheets, with a width of 62 inches, with a length of 196 inches, with a thickness of 0.157 inch, consisting of two aluminum skins of 0.02 inch, each with a polyvinylidene fluoride finish (PVDF) or fluoroethylene vinyl ether finish (FEVE) bonded to a non-aluminum core

59 The portion of item 45.12 of Schedule 2 to the Order in column 2 is replaced by the following:

Item

Column 2 Goods

45.12

(a) Aluminum food can easy open ends; (b) Steel metal closures, inside surface includes a polyester coating, of technical specifications ASTM T2, T3, T4, T5, DR7.5 or DR8, in nominal diameters of 38 mm, 40 mm, 48 mm, 58 mm, 63 mm, 70 mm or 82 mm; (c) Steel food can ends and lids, including those made from tinplate (steel coated with a thin layer of tin) or tin-free steel (electrolytic chromium-coated steel, ECCS), lined or unlined with a food-safe polymer coating; (d) Aluminum can ends, of a nominal diameter of at least 2.324 inches but not exceeding 2.340 inches, coated

60 The portion of item 5 of Schedule 3 to the Order in column 3 is replaced by the following:

Item	Column 3 Expiry date
5	May 17, 2025

61 Schedule 3 to the Order is amended by adding the following after item 5:

Item	Column 1 Tariff Classification Number	Column 2 Goods	Column 3 Expiry date
5.1	7308.40.00	Steel foundation repair bracket system, with a face plate with a width of 9.875 inches and a length of 13 inches, with a steel pier pipe and a steel pier sleeve	October 31, 2025

62 Schedule 4 to the Order is amended by adding the following after item 1:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
1.1	100444223	4410.11.00.00	Particle boards of wood or of other ligneous materials, of grade m2 Industrial, of a thickness of at least 0.625 inch but not exceeding 1.000 inch, of a width of at least 49 inches but not exceeding 61 inches of a length of at least 85.0 inches but not exceeding 113.5 inches

63 Schedule 4 to the Order is amended by adding the following after item 2:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
2.1	101097699	4819.40.00.90	Paper mailers, of recyclable paper, with an external length of at least 12 inches but not exceeding 14 inches, with an external width of at least 9 inches but not exceeding 18 inches	For sale to company with business number 850246604

64 Schedule 4 to the Order is amended by adding the following after item 12:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
12.1	121381677RM001	3304.10.00 3304.20.00 3304.30.00 3304.91.00 3304.99.90.20 3304.99.90.90 3307.10.00 3401.11.90 3506.10.00 4819.10.00.90 4819.20.00.90

65 Schedule 4 to the Order is amended by adding the following after item 15:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
15.1	126343326RM0001	9506.99.00.60		Imported for sale to company with business number 122617160

66 Schedule 4 to the Order is amended by adding the following after item 16:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
16.1	131927808RM0001	4407.19.00.99		Imported for sale to the ministère des Transports et de la Mobilité durable du Québec to fulfill contracts 851011526, 851025982, 851028206, 851010466, 851028169 Imported for sale to company with business number 1140169609 to fulfill contract 22401
		4418.99.00		Imported for sale to the ministère des Transports et de la Mobilité durable du Québec to fulfill contracts 851011526, 851025982, 851028206, 851010466, 851028169 Imported for sale to company with business number 1140169609 to fulfill contract 22401

67 Schedule 4 to the Order is amended by adding the following after item 22:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
22.1	754556470	7110.11.00 7110.19.00 7112.99.00
22.2	819576968RM0001 and 759532500	8207.20.00	Steel dies, of a grade H13, with at least 1 but not exceeding 8 cavities, with a diameter of at least 10 inches but not exceeding 18 inches, and with a length of at least 3 inches but not exceeding 10 inches

68 Schedule 4 to the Order is amended by adding the following after item 23:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
23.1	771066271	8302.50.00		Imported for sale to company with business number 896718327 or 105195598
		8517.62.00		Imported for sale to company with business number 896718327 or 105195598
		9401.61.90		Imported for sale to company with business number 896718327 or 105195598
		9401.71.90		Imported for sale to company with business number 896718327 or 105195598
		9401.79.10		Imported for sale to company with business number 896718327 or 105195598
		9401.79.90		Imported for sale to company with business number 896718327 or 105195598
		9401.80.90		Imported for sale to company with business number 896718327 or 105195598
		9403.10.00		Imported for sale to company with business number 896718327 or 105195598
		9403.30.00		Imported for sale to company with business number 896718327 or 105195598
		9403.60.90		Imported for sale to company with business number 896718327 or 105195598
		9403.70.90		Imported for sale to company with business number 896718327 or 105195598
		9403.89.90		Imported for sale to company with business number 896718327 or 105195598
		9403.91.00		Imported for sale to company with business number 896718327 or 105195598
		9403.99.00		Imported for sale to company with business number 896718327 or 105195598

69 Schedule 4 to the Order is amended by adding the following after item 24:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
24.1	797131323RM0001	3304.99.90.10	Broad-spectrum zinc oxide-based sunscreen lotions and sticks	Imported for sale to company with business number 137466199 or 882187321

70 Schedule 4 to the Order is amended by adding the following after item 31:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
31.1	841175953	4418.29.00.12	Doors, of wood and wood particles, 20-minute fire-rated, machined for locks, with a width of 36 inches, a height of 80 inches, a thickness of 1.75 inches, and plastic laminate surface finish	Imported for sale to company with business number 893119156

71 Schedule 4 to the Order is amended by adding the following after item 35:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
35.1	861857639	9401.80.10 9403.70.10 9503.00.10 9503.00.90 9506.99.00

72 Schedule 4 to the Order is amended by adding the following after item 45:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Conditions
46	899505945	0404.10.10.00 0901.21.00 0901.22.00.00 0904.12.10.00 0910.12.00.00 1101.00.20.00 1512.19.19.00 1602.31.11.90 1602.31.92.00 1602.32.11.20 1602.32.94.00 1602.32.95.00 1703.10.90.00 1704.90.90.20 1806.90.90.99 1902.19.21.30 1902.19.22.90 1902.30.20.00 1902.30.31 1902.30.40 1905.90.51.00 2103.10.00.00 2103.20.10.00 2103.20.90.92 2103.30.20.00 2103.90.10.20 2104.10.00.00 2106.90.39.10 2106.90.94.00 2106.90.95.90 2202.10.00.90 3923.21.90.40 3923.21.90.90 3924.10.00.99 4819.10.00.90 4819.20.00.10 4820.90.00.00 6307.90.99.90 7229.90.00.90 7310.21.00.10 7318.15.00.42 7318.21.00.00 7323.93.90.90 8203.10.00.00 8204.11.00.40 8204.12.00.90 8204.20.00.20 8205.20.90.00 8205.40.00.00 8205.59.90.00 8205.70.90.00 8425.42.00.00 8443.32.00.90 8467.29.00.11 8471.60.00.90 8513.10.10.00

73 Schedule 4.1 to the Order is amended by adding the following after item 3:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
3.1	100180868	7308.30.00	High-speed, low headroom rapid roll overhead doors comprised of anodized aluminum rigid double-wall panels, with a width of 120 inches, with a height of at least 81 inches but not exceeding 83 inches, with powder-coated or galvanized steel door frame components
		7610.10.00	High-speed, low headroom rapid roll overhead doors comprised of anodized aluminum double-wall slats, with a width of 118 inches, with a height of 90 inches, with galvanized steel frame components
3.2	100682244	7606.12.00	Aluminum plates, sheets and strip, of aluminum alloy, of grade 3105 or 3004, with a hardness of H25, with a thickness of at least 0.305 mm but not exceeding 1.600 mm, with a width of at least 2.875 inches but not exceeding 24.000 inches, whether uncoated or with a polyester and siliconized modified polyester (SMP) coating
3.3	100773043 RM0001	7318.15.00.49	Steel wheel studs, zinc-plated and sealed, of Grade 8 or 8.2; with a thread diameter of at least 0.5 inches, 16-20 threads (unified fine threads per inch); class 2A thread length of at least 1.75 inches but not exceeding 4.00 inches	From March 4, 2025 to October 1, 2026

74 Schedule 4.1 to the Order is amended by adding the following after item 4:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
4.1	102177318	9401.31.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.39.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106.
		9401.41.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106.
		9401.49.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.52.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.52.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.53.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.53.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.59.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.59.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.61.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.61.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.69.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106.
		9401.69.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.71.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.71.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.79.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.79.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.80.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9401.80.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.10.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.20.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.30.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.40.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.50.00		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.60.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.60.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.70.10		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.70.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.82.11		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.82.19		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.82.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.83.11		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.83.19		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.83.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.89.11		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.89.19		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
		9403.89.90		From April 1, 2025 to September 1, 2025	Imported for sale to company with business number 13123106
4.2	102608270	9406.20.00		From March 19, 2025 to August 31, 2025	Imported for sale to company with business number 138910021
4.3	103615142RM0001	9406.90.90	Prefabricated modular building components, in wall, ceiling, door and floor sections, of steel, with a thickness of at least 4 inches but not exceeding 10 inches, a width of at least 5 inches but not exceeding 60 inches, and a length of at least 84 inches but not exceeding 160 inches	From August 1, 2025 to September 1, 2025	Imported for sale to company with business number 808589568 or 723985719

75 Schedule 4.1 to the Order is amended by adding the following after item 5:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
5.1	104708409RM0013 and 104708409RM0025	7208.27.00	Flat-rolled products of carbon steel, in coils, hot-rolled, pickled and oiled of grade JIS G3113 SAPH 440, of a width of 600 mm or more, with a thickness of at least 2.26 mm but not exceeding 2.30 mm	From March 4, 2025 to December 31, 2026	Imported for sale to company with business number 846170850
		7209.16.00	Flat-rolled products of carbon steel, in coils, not further worked than cold-rolled (cold reduced), of grade JIS G3135 SPFC 440, of a thickness of at least 1.32 mm but not exceeding 1.48 mm, with a width of 600 mm or more, uncoated	From March 4, 2025 to December 31, 2026	Imported for sale to company with business number 846170850
		7225.30.00	Flat-rolled products of alloy steel, in coils, hot-rolled, pickled and oiled, of grade JIS G3113 SAPH 440, of a width of 600 mm or more, with a thickness of at least 2.26 mm but not exceeding 2.30 mm	From March 4, 2025 to December 31, 2026	Imported for sale to company with business number 846170850
		7225.50.00	Flat-rolled products of other alloy steel, not further worked than cold-rolled (cold-reduced), of grade JIS G3135 SPFC 440, of a width of 600 mm or more, with a thickness of at least 1.32 mm but not exceeding 1.48 mm	From March 4, 2025 to December 31, 2026	Imported for sale to company with business number 846170850

76 Schedule 4.1 to the Order is amended by adding the following after item 16:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
16.1	131927808RM0001	7308.90.00	Semi-rigid guardrail end device systems for SKT-350 and Fleat-350 systems, of specifications AASHTO M180, NCHRP-350 (performance level TL-3) and MASH (performance level TL-3) with a A123 coating	From March 4, 2025 to December 12, 2027	Imported for sale to the ministère des Transports et de la Mobilité durable du Québec and to fulfill contracts 851011526, 851025982, 851028206, 851010466, 851028169
				From March 4, 2025 to October 31, 2026 Imported for sale to company with business number 1140169609 to fulfill contract 22401	Imported for sale to company with business number 1140169609 to fulfill contract 22401
		7312.10.00.31	Semi-rigid guardrail end system cables of specifications AASHTO M30-02 and ASTM A741 Type 2, Class A, with galvanized fittings of specification ASTM A-153 Class C	From March 4, 2025 to December 12, 2027	Imported for sale to the ministère des Transports et de la Mobilité durable du Québec and to fulfill contracts 851011526, 851025982, 851028206, 851010466, 851028169
				From March 4, 2025 to October 31, 2026	Imported for sale to company with business number 1140169609 to fulfill contract 22401

77 Item 18 of Schedule 4.1 to the Order is replaced the following:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
18	897419461RM0002, 897264149RM0005 and 867876195RM0005	7208.39.00			Imported for sale to company with business number 100963941
		7210.30.00			Imported for sale to company with business number 100963941
		7210.49.00.50			Imported for sale to company with business number 100963941
		7210.49.00.60			Imported for sale to company with business number 100963941
		7210.49.00.70			Imported for sale to company with business number 100963941
		7211.29.00			Imported for sale to company with business number 100963941
		7212.30.00.40			Imported for sale to company with business number 100963941
		7220.20.00.90	(a) Type 435 stainless steel coil, with a thickness of 0.5 mm, of a width of 324.0 mm, 400.0 mm or 495.3 mm, coated with protective film; (b) Type 436 stainless steel coil, with a thickness of 0.5 mm, with a width of 50.8 mm, coated protective film; (c) Type 436 stainless steel coil, with a thickness of 0.4826 mm, of a width of 222.25 mm, 450.90 mm, 596.90 mm, or 736.60 mm, coated protective film; (d) Type 430 stainless steel coil, with a thickness of 0.4 mm, with a width of 28.44 mm, used to produce a roof ditch molding	From March 13, 2025 to December 31, 2025
		7225.91.00.10			Imported for sale to company with business number 100963941
		7225.91.00.40			Imported for sale to company with business number 100963941
		7225.92.00.40			Imported for sale to company with business number 100963941
		7226.99.00.19			Imported for sale to company with business number 100963941

78 The portion of item 19 of Schedule 4.1 to the Order in column 4 is repealed.

79 Schedule 4.1 to the Order is amended by adding the following after item 25:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
25.1	759532500	7601.20.00	Aluminum alloy cylindrical billets, with a diameter of at least 7 inches but not exceeding 10 inches, and with a length of at least 23 inches but not exceeding 58 inches
25.2	771066271	7323.99.00		From March 4, 2025 to August 31, 2025	Imported for sale to company with business number 896718327; or
				From March 4, 2025 to December 15, 2025	Imported for sale to company with business number 105195598
		7616.99.90		From March 4, 2025 to August 31, 2025	Imported for sale to company with business number 896718327; or
				From March 4, 2025 to December 15, 2025	Imported for sale to company with business number 105195598
25.3	774937114RM0001	7210.61.00.10	Steel coils, of grade EDDS, of specification ASTM A463, with a nominal thickness of at least 0.0235 inches but not exceeding 0.0275 inches, a width of at least 32.875 inches but not exceeding 58.250 inches, and T1M-150 or T1M-120 coating, aluminized	From March 4, 2025 to July 1, 2026
		7210.61.00.20	Steel coils, of grade EDDS, of technical specification ASTM A463, with a minimum thickness of at least 0.060 inches but not exceeding 0.098 inches, a width of at least 31.625 inches but not exceeding 50.625 inches, with T1-40 coating, aluminized	From March 4, 2025 to July 1, 2026
		7606.12.00.11	Aluminum sheets, of grade 5052 H32, with a nominal thickness of 0.187 inches, with a width of 72 inches, with a length of 144 inches	From March 4, 2025 to July 1, 2026
25.4	778840769RM0001	7211.23.00	Flat-rolled products of non-alloy steel, not further worked than cold-rolled (cold-reduced), of grade SPC270D, with a thickness of at least 1.3487 mm but not exceeding 1.4503 mm, a width of at least 528.4089 mm but not exceeding 531.5839 mm

80 Schedule 4.1 to the Order is amended by adding the following after item 28:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
28.1	819576968 RM0001	7601.20.00	Aluminum alloy billets, cylindrical, with a diameter of at least 7 inches but not exceeding 10 inches, with a length of at least 23 inches but not exceeding 58 inches

81 Schedule 4.1 to the Order is amended by adding the following after item 33:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
33.1	869553560 RM0001	7213.91.00.50	Carbon steel wire rods hot-rolled, of grade SAE 1006, 1008/1010, 1010/1012, 1012/1015 or SAE 102, of specification ASTM A510, with a diameter of at least 5.5 mm but not exceeding 13.0 mm	From March 13, 2025 to October 1, 2026
		7213.91.00.60	Carbon steel wire rods, hot-rolled, of grade SAE 1030, 1042, 1047/1050, 1052/1055 or SAE 1057, of specification ASTM A510, with a diameter of at least 5.5 mm but not exceeding 11.0 mm	From March 13, 2025 to October 1, 2026
		7213.91.00.70	Carbon steel wire rods, hot-rolled, of grade SAE 1062, 1065, 1072, 1077, 1078 or 1080, of specification ASTM A510, with a diameter of at least 5.5 mm but not exceeding 7.0 mm	From March 13, 2025 to October 1, 2026
		7213.99.00.11	Carbon steel wire rods, hot-rolled, of grade SAE 1008/1010, 1010/1012 or 1047/1050, of specification ASTM A510, with a diameter of at least 14 mm but not exceeding 16 mm	From March 13, 2025 to October 1, 2026
		7213.99.00.31	Carbon steel wire rods, hot-rolled, of grade SAE 1047/1050, of specification ASTM A510, with a diameter of 14 mm	From March 13, 2025 to October 1, 2026

82 Schedule 4.1 to the Order is amended by adding the following after item 36:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
36.1	890777881	7307.92.00.10	Couplings for Oil Country Tubular Goods (OCTG) of iron or non-alloy steel, of grades H40, J55 and K55, manufactured to API 5CT, with an outer diameter of at least 2.375 inches but not exceeding 16.000 inches, with a length of at least 4.5 inches but not exceeding 12.0 inches	From March 4, 2025 to April 1, 2027
		7307.92.00.20	Couplings for Oil Country Tubular Goods (OCTG) of other alloy steel (non-stainless), of grades L80, P110 and MS110, manufactured to API 5CT, with an outer diameter of at least 2.375 inches but not exceeding 16.000 inches, with a length of at least 4.5 inches but not exceeding 12.0 inches	From March 4, 2025 to April 1, 2027

83 Schedule 4.1 to the Order is amended by adding the following after item 38:

Item	Column 1 Business Number	Column 2 Tariff Classification Number	Column 3 Goods	Column 4 Period	Column 5 Conditions
38.1	897475166RM0001	7308.20.00	Support towers, of steel, with a width of 10 feet, with a length of 10 feet, with a height of 100 feet, hot-dip galvanized, supplied in knockdown form for on-site assembly of grain storage systems	From March 28, 2025 to May 2, 2025
		7308.90.00.99	(a) Steel base plate assembly, four plates with connecting angles, hot-dip galvanized, with a width and length of 10 feet, supplied in components for on-site assembly to align and anchor freestanding grain storage support towers; (b) Steel formed rung ladder and safety cage system, hot-dip galvanized with a length of 100 feet, with a step-through entry allowing vertical access, continuous rung ladder with intermediate rest platform and swing gate	From March 28, 2025 to May 2, 2025

Coming into Force

84 This Order comes into force on the day on which it is registered.

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Order.)

Issues

The Government of Canada has imposed tariffs on certain goods made in the United States (U.S.) and indicated that it would consider remission requests related to these surtaxes.

Background

U.S. surtax and remission

On March 4, 2025, the United States imposed tariffs of 25% on U.S. imports from Canada, with energy products subject to a 10% tariff (since amended to include potash), under the International Emergency Economic Powers Act (IEEPA), further to alleged concerns about border security and the flow of fentanyl. On March 7, the United States provided an exemption under the IEEPA tariffs for imports from Canada that qualify for preferential treatment under the Canada-United States-Mexico Agreement (CUSMA) [i.e. are “CUSMA-compliant”]. On March 12, 2025, the United States imposed further tariffs of 25% on certain Canadian steel and aluminum products. On April 3, 2025, the United States imposed global tariffs of 25% on imports of passenger vehicles and light trucks. In the case of Canada (and Mexico), these auto tariffs apply in full to non-CUSMA compliant vehicles but apply only to the value of non-U.S. content of CUSMA compliant vehicles.

Canada has responded to these tariffs by introducing a suite of countermeasures. On March 4, 2025, the Government of Canada imposed 25% tariffs on $30 billion in goods imported from the United States. On March 13, 2025, the Government of Canada imposed 25% tariffs on an additional $29.8 billion in steel, aluminum and other products imported from the United States in response to U.S. tariffs against Canadian steel and aluminum products. In addition, on April 9, the Government of Canada imposed 25% tariffs on non-CUSMA compliant U.S.-made light vehicles, and on the non-Canadian and non-Mexican content of CUSMA compliant U.S.-made light vehicles.

These surtaxes are implemented through three separate orders in council: the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) and the United States Surtax Order (Motor Vehicles 2025), made pursuant to section 53 of the Customs Tariff.

Public consultations held in the context of these surtaxes confirmed stakeholder support for these countermeasures as a necessary response to U.S. tariffs. However, some stakeholders noted concerns with their ability to shift supply chains due to factors, such as no or limited alternative sources of supply (short supply), or the requirement for certain products to comply with certification requirements, product specifications or contractual requirements, requiring Canadian businesses to purchase U.S. products.

On March 4, 2025, the Government announced a framework and process for how it will consider remission requests for the tariffs on products from the United States. Under specific circumstances, remission allows for relief from the payment of surtaxes, or the refund of surtaxes already paid. Remission represents an exception to the rules by providing for relief of otherwise applicable duties. Therefore, the Government only considers remission where it is required to address exceptional and compelling circumstances that, from a public policy perspective, are found to outweigh the primary rationale behind the application of the tariffs.

On April 16, 2025, Canada implemented the United States Surtax Remission Order (2025), which provides temporary horizontal relief for any goods imported by or on behalf of public health, public safety or national-security entities, as well as certain goods deemed necessary for public health and health care. It also provides relief for any goods used as inputs in Canadian manufacturing, processing or food and beverage packaging. Horizontal remission under this Order was initially set to expire on October 15, 2025, but was subsequently extended to December 15, 2025, and was expanded to cover goods used in agricultural production. The United States Surtax Remission Order (2025) was also amended on June 26, 2025, and October 15, 2025, to provide additional relief from tariffs for certain goods found to be in short supply and for companies facing exceptional circumstances.

On August 22, 2025, Canada announced that it would remove its counter tariffs on U.S. goods, with the exception of those on steel, aluminum and autos, as of September 1, 2025.  Further to this announcement, counter tariffs put in place in March 2025 were removed for most U.S. imports via the Order Amending and Repealing Certain Orders Made Under the Customs Tariff (United States Surtax).

On December 11, 2025, the Order Amending the United States Surtax Remission Order (2025) implemented decisions on horizontal remission announced by the Prime Minister on November 26, 2025, as part of a package of measures to support the steel industry. It extended the temporary horizontal remission of counter tariffs on U.S. steel goods used for manufacturing, processing, food and beverage packaging and agricultural in Canada to January 31, 2026, for steel, and to June 30, 2026, for aluminum. Horizontal remission for all goods used for the manufacturing of motor vehicles, aerospace goods and their parts was extended to June 30, 2026, as was the remission of goods used for public health, health care, public safety and national security purposes.

Objective

The objective of the Order Amending the United States Surtax Remission Order (2025) is to provide additional relief from surtaxes for goods found to be in short supply, for specific companies that cannot avoid applicable surtaxes due to existing contractual obligations, or that are facing particular exceptional circumstances that could have significant adverse impacts on the Canadian economy.

Description

Pursuant to section 115 of the Customs Tariff, the Order Amending the United States Surtax Remission Order (2025) remits surtaxes paid or payable on imports of certain goods from the United States.

United States Surtax Remission Order (2025)

The United States Surtax Remission Order (2025) is amended to extend remission to goods classified under an expanded set of tariff items listed in schedules 1 through 4.1 of the Order:

• one product has been added to Schedule 1, which remits surtaxes to any importer in respect of products that have been determined to be necessary for public health and health care;
• 231 products have been added to Schedule 2, which remits surtaxes to any importer in respect of products that have been determined to be in short supply;
• one product has been added to Schedule 3, which remits surtaxes to any importer in respect of products imported from the United States on a time-limited basis; and
• 181 products have been added to schedules 4 and 4.1, which remits surtaxes for certain products imported from the United States due to exceptional circumstances that could have significant adverse impacts on the Canadian economy, such as pre-existing contractual obligations.

Regulatory development

Consultation

On March 4, 2025, Canada announced a public comment period with respect to the potential application of tariffs on a wide range of imports from the United States, including auto imports. From March 4 to April 2, 2025, Canada’s public comment period resulted in extensive stakeholder input and feedback, with nearly 7 000 written submissions.

Canadian businesses, stakeholders and partners generally confirmed their support for Canada’s surtaxes on certain U.S. goods. However, some stakeholders noted concerns with their ability to shift supply chains away from the U.S. due to limited alternative sources of supply (short supply) or the requirement for certain inputs to comply with certification requirements, product specifications or contractual obligations.

On March 4, 2025, the Government of Canada also published on the Department of Finance’s website a notice explaining the remissions framework and process under which remission could be provided for surtaxes imposed on imports from the United States. Since that time, the Department has received a very high volume of requests from businesses seeking relief from the surtaxes on U.S. imports.

Further, Canadian producers were consulted on supply conditions in Canada in respect of the goods claimed to be in short supply by the remission requestors. Their views informed the short supply determinations made with respect to the remission of surtaxes for goods in Schedule 2 and Schedule 3.

Indigenous engagement, consultation and modern treaty obligations

Following an assessment of modern treaty implications, no adverse impacts on potential or established Indigenous or treaty rights, which are recognized and affirmed in section 35 of the Constitution Act, 1982, were identified in the Order.

Instrument choice

Section 115 of the Customs Tariff provides the authority for the Governor in Council to remit surtaxes on the recommendation of the Minister of Finance.

Regulatory analysis

Benefits and costs

This Order is a relieving mechanism to the benefit of industry impacted by the U.S. surtaxes. The administrative costs for Canadian businesses to claim remission of the surtaxes are expected to be limited.

In accordance with the criteria that have been set out, remission is only provided where warranted due to conditions of short supply, pre-existing contractual obligations, and exceptional circumstances requiring lead time for Canadian businesses to adjust their supply chains to the surtaxes. Items listed in schedules 2 and 3 of the United States Surtax Remission Order (2025) are goods that are used as inputs for further manufacturing and processing in Canada and are not reasonably available from any other alternative sources globally. In the absence of remission, Canadian businesses that use these goods would have to pay the surtax, which would increase production costs. Depending on the product, these costs could ultimately be passed on to Canadian consumers or downstream producers. These schedules mitigate this issue by providing remission for such goods, regardless of the importer or the company using them.

Goods listed in schedules 4 and 4.1 of the United States Surtax Remission Order (2025) have been identified as items for which company-specific relief is warranted, for example, where a contract is in place requiring Canadian businesses to purchase U.S. inputs, or companies are facing exceptional circumstances and more time is required to switch suppliers to avoid significant adverse impacts on the Canadian economy. In these cases, remission allows additional time for companies to fulfill original contracts or switch suppliers without being unduly burdened by surtaxes.

For importations made after the date of entry into force of this amending Order, remission claims can be made for each applicable importation as part of the process of filling existing customs documentation requirements. The importer will be required to include one extra code on their usual import document. As in all cases, the importer must maintain records supporting their importation (e.g. related to tariff classification, entitlement to a tariff preference, entitlement to the remission). There would be minimal incremental costs for the Government to process the claims.

Importers requesting a refund for goods imported prior to the entry into force of this amending Order will submit forms to the Canada Border Services Agency (CBSA), accompanied by supporting documentation, establishing that the imported goods qualify for remission. There would be minimal incremental costs for industry to supply the documentation and for the Government to process the claims.

Small business lens

Analysis under the small business lens concluded that the Order Amending the United States Surtax Remission Order (2025) will impact small businesses. Some of the importers meet the definition of “small business” in the Policy on Limiting Regulatory Burden on Business, and the process to claim remission of duties paid meets the definition of “administrative burden” set out in the Policy. No additional flexibility is necessary for small businesses claiming remission, as all eligible importers already possess the original customs forms required to justify remission and will benefit from the remitted funds.

One-for-one rule

This Order relates to tax administration and is exempt from the requirement to offset administrative burden and regulatory titles under the one-for-one rule. The requirement for Canadian importers to submit claims for remission meets the Red Tape Reduction Act definition of administrative burden on businesses. However, duties are considered to be “taxes” for the purpose of the one-for-one rule and have been exempted from the offset requirement.

Regulatory cooperation and alignment

This amending Order is not related to a work plan or commitment under a formal regulatory cooperation forum.

Effects on the environment

In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment, a preliminary scan concluded that this Order would not result in positive or negative environmental effects. Therefore, a strategic environmental assessment is not required.

Gender-based analysis plus

No impacts based on gender and other identity factors have been identified for this Order.

Implementation, compliance and enforcement, and service standards

The CBSA will assess any claims for remission made pursuant to this Order and will ensure compliance with their terms and conditions in the normal course of its administration of customs and tariff-related legislation and regulations. In doing so, the existing administrative framework will be leveraged to ensure that costs can be managed within existing resources. Any refund issued pursuant to this amending Order will be administered by the CBSA. Depending on the volumes and complexity of refund submissions, the CBSA strives to achieve a 90-day processing standard.

Contact

Laura Bourns
Director
Domestic Tariff Policy
International Trade Policy Division
Department of Finance Canada
Ottawa, Ontario
K1A 0G5
Email: laura.bourns@fin.gc.ca