Say you buy steel strand regularly for a Canadian precast concrete plant. Finance finds a $10,000 surtax on the last shipment, which had a value for duty of $40,000. Purchasing is about to reorder the same strand. Before carrying that charge into the next landed-cost estimate, check why it appeared on the last entry and whether the next shipment qualifies for relief.
An October 23 amendment added time-limited relief for certain steel strands and fibres. The Canada Border Services Agency (CBSA) updated its filing guidance on November 2. For eligible goods, remission can reduce the surtax you owe or let you claim a refund of surtax you already paid. Canada Gazette amendment · CBSA Customs Notice 26-07
1. Start with the last entry and the next purchase order
If Welke cleared the last shipment, open it in MyWelke and pull the Commercial Accounting Declaration (CAD) and brokerage invoice. Finance can use the available duty and tax or landed-cost reports to put the charge in context. Use the CAD to identify the affected line. Send the entry reference, next purchase order and current supplier specs to your Welke account manager. MyWelke demos · Welke’s reporting tools
Your account manager brings those records to Welke’s brokerage team. The broker compares the Canadian tariff classification, customs origin and value for duty with the documents for the next shipment. Flag any change in supplier, origin or specifications, even if the part number stays the same. Canada gives some steel surtaxes priority over the steel derivative measure, so confirm which order applies first. Where the steel derivative surtax applies, the rate is 25% of the value for duty. In this example, $40,000 × 25% is $10,000. Steel Derivative Goods Surtax Order · Finance Canada’s steel and aluminum tariff guidance
2. Check whether the strand qualifies
Item 1 of Schedule 2 covers a specific uncoated, seven-wire prestressing strand under classification 7312.10.00.22. Among other requirements, it must be grade 270, meet ASTM A416/A416M and measure 9 to 18 mm in diameter, inclusive. Ask your supplier for a mill certificate or technical data sheet so the broker can check the full specification against the order. Amended Schedule 2
The goods must be imported before March 31, 2027 for this provision. If the next shipment slips to March 31, ask your account manager to have the broker recheck the treatment before finance updates the estimate. If the shipment meets all the conditions, a claim using code 26-0145E01 could relieve the $10,000 surtax in the example. Amended remission conditions · CBSA’s filing codes
Other provisions can depend on the importer, end user, end use or a specific purchase order. Keep the broker’s product review with the tariff classification and supplier specs. For each shipment, keep the invoice, purchase order, transport records and any proof the provision requires. That gives your team a starting point for the next order and a record to refer to if CBSA asks how you qualified. CBSA’s conditions of relief
3. Pick the filing step based on the CAD payment due date
Once the broker confirms eligibility, check whether the CAD has been filed and confirm its payment due date. The past entry and the next shipment may need different filing steps.
| Where the entry stands | What to ask your broker to do |
|---|---|
| The CAD hasn’t been filed | Declare the surtax and enter the code for the confirmed remission provision in the Special Authority OIC field. |
| The CAD was filed and is still within the correction period, which runs up to the payment due date | Correct the CAD using reason code R5-00-COT and the relevant special authority code. |
| The payment due date has passed | Review an adjustment using reason code R2-74-1-GR-53 and the relevant special authority code to seek a refund of the surtax paid. |
The importer must make the remission claim within two years of importation. CBSA filing and correction instructions
Give finance two separate figures
In the steel-strand example, finance already paid the $10,000 on the first entry and the payment due date has passed. The broker checks the original entry and supplier records to see if an adjustment is supported. Finance tracks the $10,000 as a potential recovery while the review is open. CBSA’s adjustment guidance
The reorder also has a $40,000 value for duty. The same surtax applies and purchasing budgets $10,000 for it while waiting for the mill certificate. Say the supplier sends it before filing and the broker confirms that the shipment meets all the conditions for relief. The broker can claim remission on the original CAD, and purchasing can take the $10,000 surtax out of the estimate for this shipment. Finance keeps the earlier entry’s potential refund separate. CBSA’s filing instructions · Welke’s landed-cost example
Already working with Welke? Start with your account manager and the two shipments. If you’re looking for brokerage for recurring imports, tell us what you bring into Canada, how often it ships and when your next shipment is due. Talk to Welke about your next shipment