---
title: CBSA Publishes Guidance on How to Claim Steel Surtax Remission for Eligible Imports
description: The CBSA has issued guidance on how to claim steel surtax remission for both goods in transit and goods described in the schedule of the remission order.
image: https://blog.coleintl.com/hubfs/Images/Trade%20News%20pictures/Updated%20version/Trade%20News%20-%20CDN%20Customs%20(2).jpg
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# CBSA Publishes Guidance on How to Claim Steel Surtax Remission for Eligible Imports
Trade Update: January 29,2026
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CBSA Publishes Guidance on How to Claim Steel Surtax Remission for Eligible Imports
3:17
Steel surtax remission is available only in specific scenarios, and the claim depends on supporting documentation and CAD reporting using the designated authorization codes.
The Canada Border Services Agency (CBSA) has issued guidance to clarify how importers can [claim steel surtax remission](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-02-eng.html) under the Surtax on Imports of Certain Steel Goods Remission Order, 2025.
Under the [remission order](https://gazette.gc.ca/rp-pr/p2/2025/2025-12-31/html/sor-dors287-eng.html), surtax remission applies to steel imports in one of two scenarios.
The first covers steel goods that were in transit to Canada on or before August 1, 2025. In transit means the goods are bound for Canada but have not yet arrived, and are under the control of a carrier.
The second applies to goods that meet the class and description set out in the schedule of the remission order and are imported into Canada on or after June 27, 2025.
In both cases, a claim for remission must be made to the Minister of Public Safety and Emergency Preparedness **within two years** after the date of importation.
Moreover, remission is not available if another claim for relief of the same surtax, or the portion of the surtax, has been granted under the Customs Tariff for the same good. This condition applies to both steel goods in transit and those described in the schedule.
## **Documentation to claim steel surtax remission**
Importers claiming remission under the in transit scenario must have proof that the goods were in transit to demonstrate that the surtax is not applicable.
Proof may include shipping documents, report of entry documents, and cargo control documents. It may be requested at any time by a CBSA officer.
The guidance also distinguishes how goods may be documented depending on whether they are imported temporarily or permanently.
Temporarily imported goods entitled to full relief of customs duties, surtaxes, and GST/HST may be documented on Form BSF865, Temporary Admission Permit, or an A.T.A Carnet.
Permanently imported goods, and temporarily imported goods not entitled to full relief, are to be documented on a Commercial Accounting Declaration (CAD) in the CBSA Assessment and Revenue Management (CARM) system.
## **How to apply for steel surtax remission**
For commercial goods, relief of surtax at time of import is obtained by entering the relevant special authorization code in the Special Authority OIC field on the CAD.
There are two special authorization codes:
- **Code 25-0976A** is used for goods considered in transit on or before August 1, 2025, and imported on or after August 1, 2025.
- **Code 25-0976B** is used for goods that meet the class and description in the schedule to the remission order.
When remission has been granted, the surtax must be declared alongside the applicable remission.
**At Cole International, we offer [customs brokerage](https://www.coleintl.com/canadian-customs-brokerage/) and [trade consulting](https://www.coleintl.com/services/trade-consulting/) services to help Canadian businesses claim steel surtax remission and file it correctly under CARM.**
**If you import steel into Canada, reach out to one of [our trade professionals](https://www.coleintl.com/contact-us)** **to confirm your eligibility and file your remission claim via the CARM Client Portal (CCP).**
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