Canada: carbon steel fasteners, the 25% steel derivative surtax and the AD/CVD case

Bottom line

Scope at a glance

The two measures, side by side. They are not alternatives to each other, and they do not stack with the other Canadian steel surtaxes.

Timeline

Effective dates, decision dates and notice dates are different things. They are separated here, with the accounting and payment fields left open.

Which products are caught — a line-up by standard

The tariff item decides the surtax; the product definition decides the anti-dumping case. The mapping below is our reading of the official wording, not an official cross-reference table.

Four things break this table, and all four are common in practice:

• Origin. The AD/CVD column only exists for China and Chinese Taipei [23]. Change the origin and the 25% surtax still applies [12].
• Size. CBSA's inclusions table caps machine screws at M3 to M10 and 10 mm to 200 mm, and flange screws at M6 to M16 and 10 mm to 100 mm, so an item on the right tariff line can still fall outside the case [19].
• Use. Fasteners specifically designed for automotive or aerospace application are outside the product definition [18]. That is a product-definition exclusion and is a different thing from the surtax exemption for automotive and aircraft use before 1 July 2027 [9].
• Statistical suffix. One tariff item can split by head type or end use (.10, .42, .45, .49), so declare on the actual goods description rather than on the standard number [36].

How to work out what you owe — six steps

1. Classify to the 8-digit Canadian tariff item. Use the CBSA Customs Tariff, Chapter 73, not a supplier's six-digit code. In the 2026 edition, 7318.15.00 splits into .10 Cap screws, .42 Bolts: Hex head or machine, .45 Studs and .49 Other; 7318.16.00 covers nuts (.10 lock, .90 other); 7318.21.00, .22.00 and .23.00 are non-threaded articles such as washers [36][37]. Where to check: the T2026 Chapter 73 page on the CBSA site.
2. Check the 25% surtax schedule. Open the schedule of SOR/2025-267 or CBSA Customs Notice 25-33. If the item is listed, 25% of value for duty applies regardless of where the goods originate [5][6][11][12]. Because heading 7318 is listed in full, this catches socket head cap screws and washers — products the anti-dumping case does not cover [6][20][37]. Where to check: the consolidated SOR/2025-267 and the notice.
3. Check whether the goods are subject goods in the SIMA case. Read the product definition on CBSA's Fasteners: Measures in force page, not the tariff number: CBSA states the tariff list is for convenience of reference only [27]. The inclusions table gives the size bands, and the exclusions list names hex socket cap screws, socket cap screws and socket set screws [19][20]. Where to check: that page, plus the CITT reasons at paragraph 16 and following [30].
4. Confirm the exporter's normal values. Anti-dumping duty arises only to the extent that the export price is below the normal value CBSA has set for that exporter, and those values move through administrative reviews. CBSA concluded a review for Katsuhana (Chinese Taipei) effective 5 March 2026 [35] and opened one on 22 January 2026 for Pinghu Gete (China) and Sheh Fung (Chinese Taipei) [34]. Where to check: the CBSA measures-in-force list and the administrative review notices — per-exporter values are not published on those pages.
5. Make the import documentation complete. CBSA's fasteners page lists the data that must be provided, including exporter identification, producer name and address, plant location, a full product description, weights, sale and shipment dates, terms of sale, and costs from the point of direct shipment. If it is missing, the normal value is set at the export price advanced by 170%, and the subsidy amount for China-origin goods is taken as 1.25 Renminbi per kilogram [21]. Where to check: the required-information section of that page.
6. Test the exceptions and relief before you pay. Exceptions are listed in section 2 of the order and in Customs Notice 25-33: Chapter 98 goods, casual goods, automotive and aircraft use before 1 July 2027, wind towers, goods in transit on the coming-into-force day, goods already subject to another steel surtax, and goods originating in Canada [7][8][11]. Check precedence first, because the steel surtaxes are non-stackable [12]. For recovery, SOR/2026-34 provides four narrow grounds with a two-year claim window from the date of importation, and its 7318 entries are product-specific [38][39][40][41]. Duties relief and drawback may also be available for surtax paid or owed, subject to the CUSMA conditions [13].

Common misreadings

Each claim circulates online or in trade commentary. The right-hand column is what the official documents say.

What we could not confirm

These are the open items from the source review, reproduced in full and unchanged as of 2026-10-09. None of them has been turned into a conclusion on this page.

• Whether a specific DIN 933 hex head screw size and property class falls inside the SIMA product definition. The definition is written around carbon steel screws [30]; the reasons name only certain goods commonly called bolts (lag, flange, bin, grain bin, square and hex lag, stove) [31]; and CBSA's inclusions table caps machine screws at M3 to M10 and 10 mm to 200 mm [19]. Treat this as a case-by-case question; only CBSA or your broker can close it for a given part.
• Exporter-specific normal values and subsidy amounts. CBSA does not publish them per exporter in the sources we read; the notices name exporters and effective dates only [34][35].
• Whether any remission instrument beyond SOR/2026-34 exists, in particular for goods that cannot be sourced domestically or that have a serious economic impact. We looked and did not find one; the grounds in SOR/2026-34 are public health, public safety and national security entities, medical goods, listed goods, and wind towers [38][40].
• The exact accounting fields and payment coding for the surtax. Customs Notice 25-33 describes the measure and its precedence but we did not obtain field-level entry instructions [11].
• Whether the default figures have moved. The normal value at the export price advanced by 170% and the 1.25 Renminbi per kilogram subsidy amount are the figures on CBSA's page on the verification date; we could not confirm whether any administrative review has changed them [21][34][35].
• How the United States surtax orders interact with the derivative surtax for US-origin fasteners. We did not open those orders.
• The next expiry date of the SIMA order after the 2025–2026 expiry review. No official expiry date was found in the sources we read.

Sources

Official sources only. All opened and verified on 2026-10-09. Reference numbers match the ones used in the text.