US steel and aluminum. A 50% tier and four new codes.

Steel and aluminum goods originating in the US have carried a 25% surtax since 13 March 2025. From 8 September 2026, goods listed in two new schedules carry 50% instead, and each of the four schedules now has its own code on the Commercial Accounting Declaration.

Which code goes on the line

CBSA's notice gives one code per schedule:

"for aluminum goods subject to a 25% surtax of the value for duty (items listed in Schedule 1), the surtax code is 26187A; for aluminum goods subject to a 50% surtax of the value for duty (items listed in Schedule 1.1), the surtax code is 26187B; for steel goods subject to a 25% surtax of the value for duty (items listed in Schedule 2) the surtax code is 26187C; or for steel goods subject to a 50% surtax of the value for duty (items listed in Schedule 2.1), the surtax code is 26187D."

Not everything moved to 50%:

"Aluminum goods listed in Schedule 1 and steel goods listed in Schedule 2 continue to be subject to a 25% surtax rate."

The amount goes in field 85, the same as before. If the importer self-declares in CARM, the importer calculates it.

Goods that were already on the way

"The increased surtax rate from 25% to 50% effective September 8, 2026, for certain steel and aluminum goods does not apply to goods that were in transit on or before September 8, 2026. For those goods, the surtax rate of 25% applies."

Those lines keep the old code, 25095A. The exception rests on paper: the importer must hold proof the goods were in transit, and CBSA names shipping documents, report of entry documents and cargo control documents. An entry released after 8 September at 25% under 25095A is only right if that proof exists.

What 50% does to the total

CBSA works both rates on the same line in the notice: a value for duty of $150 and a Most Favoured Nation rate of 0%.

The surtax is added to the value before the GST is worked out, so the GST rises with it. And it sits on top of whatever else the line owes:

"This is in addition to any other duties owing (i.e. in addition to anti-dumping duties that may be applicable)."

Which goods count as US goods

The marking rules decide, the same test as the other US surtaxes:

"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 Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations."

The new surtax on other US goods, at 15%, 25% or 50% under codes 26186A to 26186C, started on the same day and is a separate Order: US goods, a new surtax, three rates, three codes.

If it was declared wrong

"If surtax was not correctly self-assessed or was self-assessed in error for commercial goods, then an adjustment to the CAD may be submitted via the CCP or via EDI/API."

Three lines are worth looking at on entries released since 8 September: a Schedule 1.1 or 2.1 good declared at 25%, a Schedule 1 or 2 good declared at 50%, and a line under 25095A with no proof it was in transit.