Tax & Trade Blog

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钢铁产品关税减免机会

减免机会确实存在，但如果不能自动获得，就变成了一场等待游戏!

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Steel Remission Opportunities

Available, But if Not Automatic, It Will Be a Real Waiting Game!

For the English Version of this Report, please click here.

我们此前已在这里和这里介绍过加拿大针对钢铁产品实施的多种附加税，并在这里讨论了加拿大对其中部分钢铁附加税措施的延长，包括适用于多个行业和产品的横向关税减免措施。

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EXPIRY REVIEW & EXCLUSIONS: REFINED SUGAR

ANTI-DUMPING REVIEW IS AN OPPORTUNITY TO REQUEST PRODUCT EXCLUSIONS

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On July 2, 2026, the Canadian International Trade Tribunal (“CITT”) announced the initiation of an expiry review (“Review”) on the dumping and subsidizing of refined sugar from the United States, Denmark, Germany, the Netherlands, and the United Kingdom. On July 3, 2026, the Canada Border Services Agency (“CBSA”) similarly gave notice of the initiation of its parallel expiry review investigation.

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TRUMP PLAYS HARDBALL WITH CANADA

NEW 50% US TARIFFS DIRECTLY LINKED TO CANADA'S SUPPLY MANAGEMENT POLICIES?

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On July 20, 2026, President Donald Trump invoked a Great Depression-era trade statute to announce 50% tariffs on a wide array of Canadian exports. The sweeping orders rely on Section 338 of the Tariff Act of 1930 (“Section 338”, codified at 19 U.S. Code § 1338) and specifically target Canadian dairy, alcohol, and automobiles.

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SETTLER’S EFFECT RULES WHEN MOVING TO CANADA

PERSONAL AND HOUSEHOLD GOODS CAN BE IMPORTED DUTY-FREE WHEN IMMIGRATING

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Canada allows newcomers to Canada to import personal belongings duty-free under the "Settler's Effects" tariff classification, HS Code No. 9807.00.00 (the “Settler’s Effects HS Code”). However, the Canada Border Services Agency (“CBSA”) maintains strict policies with respect to using the Settler’s Effects HS Code.

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SURETY BONDS CAUGHT IN INSURANCE TAX NET

SUPERIOR COURT CONFIRMS SURETY BONDS SUBJECT TO CORPORATE INSURANCE TAX

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Commercial surety bonds ("Surety Bonds") are a vital but frequently misunderstood staple of international trade. Importers and customs brokers rely on Surety Bonds to secure various financial obligations with the Canada Border Services Agency ("CBSA"), including Release Prior to Payment ("RPP") bonds under CARM, bonded warehouses, carrier agreements, and customs appeal bonds.