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Customs Notice 25-11: United States Surtax Order (Steel and Aluminum 2025)
Canada Border Services Agency · 2026-09-07
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Customs Notice 25-11: United States Surtax Order (Steel and Aluminum 2025)
</h1>
<p><b>Ottawa, <time datetime="2025-03-11">March 12, 2025</time></b></p>
<p><b>Updated: <time datetime="2025-03-27">March 27, 2025</time></b></p>
<p><b>Updated: <time datetime="2025-04-08">April 8, 2025</time></b></p>
<p><b>Updated: <time datetime="2025-05-02">September 1, 2025</time></b></p>
<p><b>Updated: <time datetime="2026-09-07">September 7, 2026</time></b></p>
<p>1. This notice provides information on the application of the <a href="https://orders-in-council.canada.ca/attachment.php?attach=47105&lang=en"><cite>United States Surtax Order (Steel and Aluminum 2025)</cite></a>, specifically regarding surtax provisions effective March 13, 2025, on steel, aluminum and certain other goods originating in the United States (U.S.), as well as updated information on the various amendments made to the <cite><a href="https://orders-in-council.canada.ca/attachment.php?attach=48944&lang=en">United States Surtax Order (Steel and Aluminum 2025)</a></cite> since the initial order was imposed on
<time datetime="2025-03-13">March 13, 2025</time>.</p>
<p>2. The surtax was introduced by Canada in response to the U.S.’ imposition of tariffs on Canadian steel and aluminum products imported into the U.S. from Canada. </p>
<p>3. The administration of the <cite>United States Surtax Order (Steel and Aluminum 2025)</cite> is the responsibility of the Canada Border Services Agency (CBSA).</p>
<p>4. The Schedules to the <cite>United States Surtax Order (Steel and Aluminum 2025)</cite>, as amended by the <a href="https://orders-in-council.canada.ca/attachment.php?attach=48944&lang=en"><cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite></a> and the <a href="https://orders-in-council.canada.ca/attachment.php?attach=47518&lang=en"><cite>Order Amending and Repealing Certain Orders Made Under the Customs Tariff (United States Surtax)</cite></a>, contain a complete list of goods subject to the surtax.</p>
<p>5. In accordance with the <a href="https://orders-in-council.canada.ca/attachment.php?attach=47211&lang=en"><cite>Order Amending the United States Surtax Order (2025-1) and the United States Surtax Order (Steel and Aluminum 2025)</cite></a> (SOR/2025-119), this notice provides details on exceptions to the <cite>United States Surtax Order (Steel and Aluminum 2025)(SOR/2025-95)</cite>. </p>
<p>6. In accordance with the <cite>Order Amending and Repealing Certain Orders Made Under the Customs Tariff (United States Surtax)</cite> (SOR/2025-181), this notice provides additional clarity regarding the application of surtaxes to goods that are classified under a tariff item of Chapters 98 or 99 of the Schedule to Canada’s <a href="https://laws-lois.justice.gc.ca/eng/acts/c-54.011/"><cite>Customs Tariff</cite></a>. The amended provisions are retroactive to the date of entry into force of the surtax order. Importers may submit a correction/adjustment and receive a refund if applicable (see section “Corrections, re-determinations and refunds”). When making corrections/adjustments, importers are reminded to review the instructions for accounting detailed below (see section “Accounting”). </p>
<p>7. In accordance with the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite>, this updated notice provides details regarding increased surtax rates for applicable steel and aluminum goods effective <time datetime="2026-09-08" class="nowrap">September 8, 2026</time> (SOR/2026-187). These amendments have been introduced by Canada following the U.S. decision to impose Section 338 tariffs on Canadian goods imported into the <abbr>U.S.</abbr></p>
<h2>Application</h2>
<p>8. Effective <time datetime="2025-03-13">March 13, 2025</time>, steel and aluminum imported into Canada and originating in the U.S. are subject to a surtax in the amount of 25% of the value for duty in accordance with the <cite>United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2025-95). Between <b><time datetime="2025-03-13">March 13, 2025</time></b> and <b><time datetime="2025-08-31">August 31, 2025</time></b>, certain other goods were also subject to the 25% surtax. For the list of goods subject to the surtax during this time, see the Schedules in the <a href="https://orders-in-council.canada.ca/attachment.php?attach=47105&lang=en">Order</a> as it then was, taking into account retroactive amendments which were deemed to take effect the same day on which the original Order was imposed (<time datetime="2025-03-13">March 13, 2025</time>). The retroactive amendments removed tariff item 9966.00.00 from Schedule 3 and added Schedule 4. Schedules 3 and 4 pertain to goods classified under Chapters 98 and 99 that are otherwise classifiable under one of the tariff items listed in Schedule 1 (aluminum goods) or Schedule 2 (steel goods), as the case may be.</p>
<p>9. Effective <time datetime="2025-04-09"><b>April 9, 2025</b></time>, an <cite>Order Amending the Order</cite> introduced an exception from the surtax for residents of Campobello Island.</p>
<p>10. Effective <time datetime="2025-09-01"><b>September 1, 2025</b></time>, Schedule 1 to the <a href="https://orders-in-council.canada.ca/attachment.php?attach=47105&lang=en"><cite>United States Surtax Order (Steel and Aluminum 2025)</cite></a> was changed to include only aluminum goods subject to the surtax. As a result, the 25% surtax ceased to apply to certain other goods previously set out in that schedule. </p>
<p>11. Effective
<time datetime="2026-09-08"><b>September 8, 2026</b></time>, the surtax rate increases to 50% of the value for duty for aluminum goods and steel goods listed in the new Schedules 1.1 and 2.1, respectively. Aluminum goods listed in Schedule 1 and steel goods listed in Schedule 2 continue to be subject to a 25% surtax rate. Note that Schedules 3 and 4 remained unchanged.</p>
<p>12. The value for duty is determined in accordance with sections 47 to 55 of the <cite>Customs Act</cite>. </p>
<p>13. The surtax applies to steel and aluminum goods – and between <time datetime="2025-03-13">March 13, 2025</time> and <time datetime="2025-08-31">August 31, 2025</time>
, certain other goods – imported for commercial and casual purposes, even when exported from a country other than the U.S. into Canada.</p>
<p>14. The Schedules to <em>the</em><em> Order Amending the United States Surtax Order (Steel and Aluminum 2025)</em> (SOR/2026-187) contain a complete list of goods subject to the surtax.</p>
<p>15. The surtax only applies to steel and aluminum goods that originate in the U.S., which shall be considered as those goods eligible to be marked as goods of the U.S. in accordance with the <a href="https://laws-lois.justice.gc.ca/eng/regulations/SOR-94-23/"><cite>Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations</cite></a>. The surtax does not apply to goods eligible to be marked as originating from Puerto Rico, Guam, the Northern Mariana Islands, American Samoa or the U.S. Virgin Islands. </p>
<p>16. The surtax does not apply to goods that are classified under a tariff item of <a href="https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html">Chapter 98</a> of the Schedule to Canada’s <a href="https://laws-lois.justice.gc.ca/eng/acts/c-54.011/">Customs Tariff</a>, unless that tariff item is listed in Schedule 3 or schedule 4 of the <cite>United States Surtax Order (Steel and Aluminum 2025)</cite>, as amended, and the good is also otherwise classifiable under a tariff item listed in Schedule 1, 1.1, 2, or 2.1 of the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2026-187). </p>
<p>17. The surtax does not apply to goods that are classified under a tariff item of <a href="https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html">Chapter 99</a> of the Schedule to Canada’s <a href="https://laws-lois.justice.gc.ca/eng/acts/c-54.011/">Customs Tariff</a>, unless that tariff item is listed in Schedule 3 or Schedule 4 of the <cite>United States Surtax Order (Steel and Aluminum 2025)</cite>, as amended, and the good is also otherwise classifiable under a tariff item listed in Schedule 1, 1.1, 2, or 2.1 of the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2026-187). </p>
<p>18. Effective <time datetime="2026-09-08">September 8, 2026</time>
, goods originating in the U.S are subject to a surtax at the applicable rate of 25% as set in Schedule 1 or 2 to the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2026-187) or 50% as set out in Schedule 1.1 or 2.1 to the same Order. This surtax is calculated on the value of duty determined in accordance with sections 47 to 55 of the <cite>Customs Act</cite>. </p>
<p>19. The surtax applies to goods that originates in the U.S., including those that may be eligible for the remission of customs duties, sales and/or excise taxes under the <cite>Postal Imports Remission Order</cite> or the <cite>Courier Imports Remission Order</cite>.</p>
<p>20. The surtax does not apply to commercial and casual goods eligible for remission under the <a href="https://laws-lois.justice.gc.ca/eng/regulations/SOR-91-412/FullText.html"><cite>Akwesasne Residents Remission Order</cite></a>. </p>
<p>21. Canada’s <a href="https://www.cbsa-asfc.gc.ca/import/ddr-red/relief-report-eng.html">Duties Relief</a> and <a href="https://www.cbsa-asfc.gc.ca/import/ddr-red/drawback-eng.html">Duty Drawback</a> Programs will be available for surtax paid or payable, subject to the provisions of the Canada-United States-Mexico Agreement (CUSMA).</p>
<h2>Proof of origin</h2>
<p>22. Pursuant to subsection 35.1(1) of the <cite>Customs Act</cite>, proof of origin must be furnished for all imported goods subject to exceptions set out in the <a href="https://laws-lois.justice.gc.ca/eng/regulations/SOR-98-52/"><cite>Proof of Origin of Imported Goods Regulations</cite></a> and <a href="/publications/cn-ad/cn20-22-eng.html">Customs Notice 20-22: The Canada-United States-Mexico Agreement’s (<abbr>CUSMA</abbr>) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act</a>.</p>
<p>23. For commercial goods, proof of origin may be in the form of a commercial invoice or any other documentation that contains the minimum data elements as set out in Annex 5-A (Minimum Data Elements) of <abbr>CUSMA</abbr> and replicated in Appendix H of <a href="/publications/dm-md/d11/d11-4-2-eng.html"><cite>Memorandum D11-4-2: Proof of Origin of Imported Goods</cite></a>. </p>
<p>24. Personal importations of goods imported from the U.S., also known as casual goods (meaning goods that are imported into Canada other than commercial goods) are considered to originate in the U.S. when the goods are eligible to be marked as goods of the U.S. in accordance with the <a href="https://laws-lois.justice.gc.ca/eng/regulations/SOR-94-23/"><cite>Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations</cite></a>.</p>
<p>25. Casual goods imported from a country other than the U.S. that are marked as made in, produced in or originating in the U.S. are considered to originate in the U.S.</p>
<h2>Calculation of surtax when accounting for commercial importations</h2>
<p>26. The amount of surtax payable is calculated in the amount of 25% or 50% of the value for duty of the imported good in accordance with the <em>United States Surtax Order (Steel and Aluminum 2025)</em>. This is in addition to any other duties owing (i.e. in addition to anti-dumping duties that may be applicable). </p>
<div class="well">
<h3>Example 1:</h3>
<p>The value for duty (VFD) of an imported good subject to a surtax is $150. The imported good has a Most Favoured Nation (MFN) duty rate of 0%. The applicable surtax is 25%, as per Schedule 1 or 2 to the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2026-187).</p>
<p>The amount of surtax is calculated as follows:</p>
<ul class="list-unstyled mrgn-lft-lg small">
<li>$150 (<abbr>VFD</abbr>) x 0.25 (% surtax) = $37.50 (surtax payable)</li>
</ul>
<p>Customs duties and taxes are to be calculated as follows:</p>
<ul class="list-unstyled mrgn-lft-lg small">
<li>$150 (VFD) x 0 (% MFN duty) = $0 (customs duty)</li>
<li>$150 (VFD) + $37.50 (surtax payable) + $0 (customs duty) = $187.50 (value for tax)</li>
<li>$187.50 x 0.05 (% GST) = $9.38 (GST)</li>
</ul>
<p>Total of surtax, customs duty, and GST payable is $0 + $37.50 + $9.38 = $46.88</p>
<h3>Example 2:</h3>
<p>The value for duty (<abbr>VFD</abbr>) of an imported good subject to a surtax is $150. The imported good has a Most Favoured Nation (<abbr>MFN</abbr>) duty rate of 0%. The applicable surtax is 50%, as per Schedule 1.1 or 2.1 to the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025</cite>) (SOR/2026-187).</p>
<p>The amount of surtax is calculated as follows: </p>
<ul class="list-unstyled mrgn-lft-lg small">
<li>$150 (VFD) x 0.5 (% surtax) = $75(surtax payable).</li>
</ul>
<p>Customs duties and taxes are to be calculated as follows:</p>
<ul class="list-unstyled mrgn-lft-lg small">
<li>$150 (VFD) x 0 (% MFN duty) = $0 (customs duty)</li>
<li>$150 (VFD) + $75 (surtax payable) + $0 (customs duty) = $225 (value for tax)</li>
<li>$225 x 0.05 (% GST) = $11.25 (GST)</li>
</ul>
<p>Total of customs duty, surtax and GST payable is $0 + $75 + $11.25 = $86.25</p>
<h3>Example 3:</h3>
<p>The value for duty (VFD) of an imported good subject to a surtax is $150. The imported good has a Most Favoured Nation (MFN) duty rate of 5% and is subject to anti-dumping duties of $34. The applicable surtax is 25%, as per Schedule 1 or 2 to the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2026-187).</p>
<p>The amount of surtax is calculated as follows:</p>
<ul class="list-unstyled mrgn-lft-lg small">
<li>$150 (<abbr>VFD</abbr>) x 0.25 (% surtax) = $37.50 (surtax payable).</li>
</ul>
<p>Customs duties and taxes are to be calculated as follows:</p>
<ul class="list-unstyled mrgn-lft-lg small">
<li>$150 (VFD) x 0.05 (% MFN duty) = $7.50 (customs duty)</li>
<li>$150 (VFD) + $37.50 (surtax payable) + $7.50 (customs duty) + $34.00 (anti-dumping duties) = $229.00 (value for tax)</li>
<li>$229.00 x 0.05 (% GST) = $11.45 (GST)</li>
</ul>
<p>Total of surtax, customs duty, anti-dumping duty, and GST payable is $37.50 + $7.50 + $34.00 + $11.45 = $90.45</p>
</div>
<p>27. The value for duty must be determined in accordance with sections 47 to 55 of the <cite>Customs Act</cite>. Refer to the <a href="https://www.cbsa-asfc.gc.ca/import/valuation-valeur/customs-val-douane-eng.html">Customs valuation handbook</a> for more details.</p>
<p>28. Under the transaction value method, transportation and associated costs, and insurance costs, arising after the place from which goods begin their direct and uninterrupted journey to Canada would not be included in the transaction value of the goods. Any amounts for Canadian customs brokerage fees which are included in the price paid or payable may be deducted as associated costs and as such are not included in the transaction value of the goods. Estimates of the transportation costs are not acceptable. Refer to <a href="/publications/dm-md/d13/d13-3-3-eng.html"><cite>Memorandum D13-3-3: Transportation and Associated Costs</cite></a>, <a href="/publications/dm-md/d13/d13-3-4-eng.html"><cite>Memorandum D13-3-4: Place of Direct Shipment</cite></a>, and <a href="/publications/dm-md/d13/d13-4-7-eng.html"><cite>Memorandum D13-4-7: Adjustments to the Price Paid or Payable (Customs Act, Section 48)</cite></a> for details.</p>
<h2>Exceptions to surtax</h2>
<p>29. The surtax will not apply to applicable goods that are in transit to Canada on the day on which the surtax comes into force. This includes goods that were in transit before the surtax comes into force. The increased surtax rate from 25% to 50% effective
<time datetime="2026-09-08">September 8, 2026</time>, for certain steel and aluminum goods does not apply to goods that were in transit on or before <time datetime="2026-09-08">September 8, 2026</time>. For those goods, the surtax rate of 25% applies. For the purpose of this Customs Notice, ‘in transit to Canada’ refers to goods bound for but not yet arrived in Canada, and under the control of a carrier. Importers must have proof in their possession that such goods were in transit to Canada in order to demonstrate that the surtax is not applicable. Such proof may include the following documentation: shipping documents (for example, a bill of lading), report of entry documents, and cargo control documents. Such proof may be requested at any time by a CBSA officer. </p>
<p>30. In the following scenarios, goods identified in Schedule 1, 1.1, 2, or 2.1 of the <cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite> (SOR/2026-187) and imported into Canada would not be subject to the surtax:</p>
<ol class="lst-lwr-alph">
<li>Returning goods that are made in the U.S. and previously imported into Canada and duty-paid – for example, a Canadian tourist or businessperson is returning from the U.S. with goods (such goods would have previously been released and accounted for under the Customs Act before its sale to the Canadian owner). </li>
<li>Goods that are made in the U.S. and are repaired or altered across the border – for example, a specialized good in the U.S. might require repair in Canada, or vice versa. Again, if the good were in Canada, it would need to already be duty paid. </li>
</ol>
<p>31. The surtax will not apply to goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods are imported by a person who ordinarily resides on Campobello Island and who is returning after an absence from Canada of less than 24 hours, are in the person’s possession or form part of their baggage, and are for personal or household use. CBSA officers may request proof of residency to apply this exception.</p>
<h2>Accounting</h2>
<p>32.Importers must declare imported goods as subject to a surtax when completing a Commercial Accounting Declaration (CAD) via CARM Client Portal (CCP), Electronic Data Interchange (EDI) or Application Programming Interface (API) and declare the applicable surtax code as seen below:</p>
<ol class="lst-spcd lst-lwr-alph">
<li>for aluminum goods subject to a 25% surtax of the value for duty (items listed in Schedule 1), the surtax code is 26187A</li>
<li>for aluminum goods subject to a 50% surtax of the value for duty (items listed in Schedule 1.1), the surtax code is 26187B;</li>
<li>for steel goods subject to a 25% surtax of the value for duty (items listed in Schedule 2) the surtax code is 26187C; or</li>
<li>for steel goods subject to a 50% surtax of the value for duty (items listed in Schedule 2.1), the surtax code is 26187D.</li>
</ol>
<p>For goods that were in transit on or before September 8, 2026, the surtax code is 25095A. The amount of surtax owing is entered in field 85 “Surtax” of the CAD. If importers elect to use the self-declare option in CARM, the amount of surtax owing must be calculated by the importer and entered in the Surtax field.</p>
<p>33. Accounting for surtax under the <cite>United States Surtax Order (Steel and Aluminum 2025)</cite> will follow the instructions outlined in <a href="/publications/dm-md/d16/d16-1-1-eng.html"><cite>Memorandum D16-1-1: Information pertaining to the application, collection, and adjustment of a surtax</cite></a>. </p>
<p>34. Commercial and casual goods qualifying for an exception to a surtax must be declared as non-subject to surtax at the time of accounting.</p>
<p>35. When an amount of surtax is being declared at importation, refer to <a href="/publications/dm-md/d17/d17-1-10-eng.html"><cite>Memorandum D17-1-10: Coding of Customs Accounting Documents</cite></a> for additional information on completing the <abbr>CAD</abbr>. This also applies to goods being released and accounted for in the Courier Low Value Shipment (<abbr>CLVS</abbr>) Program. </p>
<p>36. Goods eligible for the remission of customs duties, sales and excise taxes under the <cite>Postal Imports Remission Order</cite> or the <cite>Courier Imports Remission Order</cite> and subject to a surtax must be accounted for.</p>
<p>37. Casual goods will be accounted for in accordance with <a href="/publications/dm-md/d17/d17-1-3-eng.html"><cite>Memorandum D17-1-3: Casual Importations</cite></a>.</p>
<h2>Corrections, re-determinations, and refunds</h2>
<p>38. Corrections or adjustments to original declarations and requests for re-determinations are to be made in the prescribed form and manner under the relevant provisions of the <cite>Customs Act</cite>, in accordance with the procedures outlined in <a href="/publications/dm-md/d11/d11-6-6-eng.html"><cite>Memorandum D11-6-6 : 'Reason to Believe' and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty</cite></a>, <a href="/publications/dm-md/d6/d6-2-3-eng.html"><cite>Memorandum D6-2-3: Refund of Duties</cite></a> and <a href="/publications/dm-md/d6/d6-2-6-eng.html"><cite>Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations</cite></a>. This also includes goods released and accounted for in the <abbr>CLVS</abbr> Program.</p>
<p>39. If surtax was not correctly self-assessed or was self-assessed in error for commercial goods, then an adjustment to the <abbr>CAD</abbr> may be submitted via the <abbr>CCP</abbr> or via <abbr>EDI</abbr>/<abbr>API</abbr>. For more information on how to submit an adjustment for commercial goods, refer to <a href="/publications/dm-md/d17/d17-2-1-eng.html"><cite>Memorandum D17-2-1: Adjusting Commercial Accounting Declarations</cite></a>.</p>
<p>40. If an adjustment is required for casual goods, including those accounted for on a <abbr>CAD</abbr>, a request must be made using a <a href="/publications/forms-formulaires/b2g-eng.html">Form B2G, CBSA Informal Adjustment Request</a>. Adjustments for casual goods cannot be submitted through CARM. For more information on casual refunds please refer to <cite>Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations</cite>.</p>
<p>41. The origin, tariff classification, and value for duty of imported goods may be re-determined or further re-determined in accordance with the <cite>Customs Act</cite> and the <a href="https://laws-lois.justice.gc.ca/eng/regulations/SOR-98-44/index.html"><cite>Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations</cite></a>. This may occur further to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA may consider the applicability of any undeclared amount of surtax.</p>
<h2>Examinations and verifications</h2>
<p>42. Imported goods may be subject to examination at the time of importation and to post-release verification for compliance with the Tariff Classification, Valuation, Origin, and any other applicable provisions administered by the CBSA. In cases of non-compliance, in addition to the imposition of surtax, customs duties and taxes, penalties may be assessed, and interest may accrue on the amount owing.</p>
<h2>Advance rulings for commercial importations</h2>
<p>43. For predictability and certainty on how goods are to be accounted for, a binding ruling on the Free Trade Agreement (<abbr>FTA</abbr>) Origin, tariff classification, or marking of goods imported from a Canada-United States-Mexico Agreement (<abbr>CUSMA</abbr>) country in advance of the importation of goods can be requested under the <cite>Customs Act</cite>. Refer to <a href="/publications/dm-md/d11/d11-4-16-eng.html"><cite>Memorandum D11-4-16: Advance Rulings for Origin Under Free Trade Agreements</cite></a> for additional information. Refer to <a href="/publications/dm-md/d11/d11-11-3-eng.html"><cite>Memorandum D11-11-3: Advance Rulings for Tariff Classification</cite></a>, for additional information on requesting an advance ruling on the tariff classification of goods.</p>
<h2>Recourse - Surtax and Appeal process</h2>
<p>44. Please be informed that the imposition of a surtax is not subject to appeal under the <cite>Customs Tariff</cite> or the <cite>Customs Act</cite>. However, the CBSA reviews accounting documents to ensure that the correct amount of surtax has been self-assessed by the importer. While the surtax itself cannot be appealed, determinations, re-determinations, or further re-determinations made by the CBSA may be subject to appeal under the <cite>Customs Act</cite>.</p>
<p>45. In accordance with the <cite>Customs Act</cite> and section 12 of the <cite>Customs Tariff</cite>, individuals who receive a notice under subsection 59(2) of the <cite>Customs Act</cite> may request a review under section 60 of the same Act. This request must be submitted within 90 days of the notice and only after all amounts owing as duties and interest in respect of the goods are paid. For more information please refer to <a href="/publications/dm-md/d11/d11-6-7-eng.html"><cite>Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency</cite></a>.</p>
<!--<h2>Recourse</h2>
<p>37. In accordance with the <cite>Customs Act</cite>, and section 12 of the <cite>Customs Tariff Act</cite>, those who have received a notice of re-determination or further re-determination under s.59(2) of the Act, may request review under s.60 of the <cite>Customs Act</cite> within 90 days and after all amounts owing as duties and interest in respect of the goods are paid or security satisfactory to the Minister is given in respect of the total amount owing. Refer to <a href="/publications/dm-md/d11/d11-6-7-eng.html"><cite>Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency</cite></a> for details.</p>-->
<h2>Additional information</h2>
<p>46. Refer to <cite>Memorandum D16-1-1: Information pertaining to the application, collection, and adjustment of a surtax</cite>, for additional information concerning the administration and enforcement of surtax orders under sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff.</p>
<p>47. For more information call the Border Information Service (<abbr>BIS</abbr>) at <strong>1-800-461-9999</strong> (toll-free in Canada and the USA). If calling outside Canada and the United States, call <span class="nowrap">1-204-983-3500</span> or <span class="nowrap">1-506-636-5064</span>. Long distance charges will apply. Our automated telephony service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you Monday to Friday 8 am to 4 pm local time, as per time zones in Canada and USA (closed on federal statutory holidays). TTY is also available within Canada: <strong>1-866-335-3237</strong>. Alternatively, you may send your enquiries using our <a href="/contact/bis-sif-eng.html">Client Support Contact Form</a>.</p>
<h2>Related links</h2>
<ul>
<li><a href="https://orders-in-council.canada.ca/attachment.php?attach=47105&lang=en"><cite>United States Surtax Order (Steel and Aluminum 2025) </cite></a></li>
<li><a href="https://orders-in-council.canada.ca/attachment.php?attach=47211&lang=en"><cite>Order Amending the United States Surtax Order (2025-1) and the United States Surtax Order (Steel and Aluminum 2025) </cite></a></li>
<li><a href="https://orders-in-council.canada.ca/attachment.php?attach=47518&lang=en"><cite>Order Amending and Repealing Certain Orders Made under the Customs Tariff (United States Surtax)</cite></a></li>
<li><a href="https://orders-in-council.canada.ca/attachment.php?attach=48944&lang=en"><cite>Order Amending the United States Surtax Order (Steel and Aluminum 2025)</cite></a></li>
<li><a href="https://laws-lois.justice.gc.ca/eng/acts/C-52.6/"><cite>Customs Act</cite></a></li>
<li><a href="https://laws-lois.justice.gc.ca/eng/acts/c-54.011/"><cite>Customs Tariff</cite></a></li>
<li><a href="/publications/dm-md/d6/d6-2-6-eng.html"><cite>Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations</cite></a></li>
<li><a href="/publications/dm-md/d8/d8-2-26-eng.html"><cite>Memorandum D8-2-26: Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama</cite></a></li>
<li><a href="/publications/dm-md/d11/d11-6-7-eng.html"><cite>Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency</cite></a></li>
<li><a href="/publications/dm-md/d16/d16-1-1-eng.html"><cite>Memorandum D16-1-1: Information pertaining to the application, collection, and adjustment of a surtax</cite></a></li>
<li><a href="/publications/dm-md/d17/d17-2-1-eng.html"><cite>Memorandum D17-2-1: Adjusting Commercial Accounting Declarations</cite></a></li>
</ul>
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