CBSA Adds 11 New Special Authorization Codes for Steel Derivative Surtax Remission

If you import steel derivative goods, review the updated authorization codes and applicable eligibility requirements before submitting remission claims.

At a glance

• CBSA introduced 11 authorization codes for steel derivative surtax remission claims
• Two codes apply to Schedule 2, while nine apply to Schedule 3
• Importers must enter the applicable code on their Commercial Accounting Declaration (CAD)

The Canada Border Services Agency (CBSA) introduced 11 new special authorization codes for steel derivative surtax remission, in an update to Customs Notice 26-07.

The codes apply to eligible goods under Schedules 2 and 3 of the Steel Derivative Goods Surtax Remission Order, which provides relief from ⁠Canada’s surtax on specified steel derivative products.

The notice also clarifies the eligibility requirements, supporting documentation, and procedures for claiming remission.

11 codes added to the existing remission framework

The updated notice introduces two special authorization codes for goods covered by Schedule 2:

• 26-0145E01 for items 1 to 2
• 26-0145E02 for item 3

For goods covered by Schedule 3, the nine authorization codes are:

• 26-0145F01 for items 1, 7, 10, 11
• 26-0145F02 for items 2, 9, 14
• 26-0145F03 for items 3, 6
• 26-0145F04 for item 4 (imported for PO 981398)
• 26-0145F05 for item 4 (imported for sale to business numbers 731986352 RC0001 or 732770953 NS0001)
• 26-0145F06 for item 5
• 26-0145F07 for items 8, 13
• 26-0145F08 for items 12, 15
• 26-0145F09 for item 16

The new codes supplement four existing authorization codes:

• 26-0145A for goods imported for public health, public safety, and national security purposes
• 26-0145B for health care goods
• 26-0145C for qualifying goods under Schedule 1
• 26-0145D for eligible utility wind towers and their sections

How to claim remission

To claim relief at the time of importation, you must enter the applicable authorization code in the Special Authority OIC field of your Commercial Accounting Declaration (CAD).

The surtax must still be declared when remission is claimed. You must also maintain documentation supporting your eligibility, including applicable purchase orders, commercial invoices, and shipping records.

Remission is available only where no other claim for relief of the same surtax has been granted, and claims must be submitted within two years of importation.

For previously submitted declarations, the CBSA specifies two procedures:

• Corrections: Before the CAD payment due date, importers can submit a correction using reason code R5-00-COT.
• Adjustments: After the payment due date, importers can request an adjustment using reason code R2-74-1-GR-53 to obtain a refund of eligible surtaxes.

These requests can be submitted through the CARM Client Portal (CCP) or EDI/API.

Review your steel derivative surtax remission claims

Cole International provides trade consulting and customs brokerage services to help importers understand customs requirements and manage duty relief claims.

Connect with one of our trade professionals for assistance with steel derivative surtax remission and related customs procedures.