On Wednesday 29th May 2019, the Government of Canada published an Order in Council that grants a refund of the provisional steel safeguard surtax of 25 percent that was paid by importers on shipments of concrete reinforcing bar (rebar), energy tubular products, hot-rolled steel sheet, pre-painted steel, and wire rod entering Canada between 25th October 2018 and 28th April 2019. Although the Order entered into force on 9th May, it was not published until 29th May.
The Surtax on the Importation of Certain Steel Goods Refund Order, SOR/2019-129, and the accompanying “Regulatory Impact Analysis Statement” are available online in the 29th May edition (no. 11) of Volume 153 of the Canada Gazette, Part II. The Regulatory Impact Analysis Statement provides that the refund process will be implemented and administered by the Canada Border Services Agency (CBSA), and that “[d]epending on the volume and complexity of transactions for which refunds must be issued, the CBSA strives to achieve a 90-day processing standard”.
The same day, the CBSA published an update to Customs Notice 18-17 (Provisional Safeguard Measures Imposed on the Importation of Certain Steel Goods) to address the refund procedure. The update explains that the CBSA “will automatically process refunds without the need for importers to submit a B2 – Canada Customs – Adjustment Request”, although it may contact importers and request supporting documentation, “where required”, to “ensure that the proper amount is refunded”.
Tereposky & DeRose regularly provides advice on Canadian trade matters, including safeguard actions. Should you have any questions regarding this matter, we are at your disposal.