Customs and Excise (Surtax Tariff) (Amendment) Notice, 2026 (No. 7)
Surtax is removed from seven categories of imported steel — including deformed reinforcing bar, free-cutting steel bars and U, I, H, L and T sections — by deleting them from the surtax tariff, cutting landed costs for builders and steel traders.
Seven steel commodity codes are deleted from the Second Schedule to the Customs and Excise (Surtax Tariff) Notice, 2012. Deleting a line from that schedule removes the surtax on those goods; ordinary customs duty and VAT are unaffected.
The codes removed are 7211.19.00 (other flat-rolled iron or non-alloy steel), 7214.20.00 (bars and rods with indentations, ribs or grooves produced during rolling or twisted after rolling — deformed reinforcing bar), 7214.30.00 (other bars of free-cutting steel), 7214.99.00 (other bars and rods), 7216.10.00 (U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, under 80 mm high), 7216.21.00 (L sections) and 7216.22.00 (T sections).
The practical effect falls on construction inputs. Deformed rebar and small structural sections are core building materials, so importers, hardware retailers and contractors should re-price landed cost on stock still in transit.
The notice does not state a commencement date, and it does not say how consignments already entered but not yet cleared are to be treated.
What changed
- Surtax removed from 7211.19.00 — other flat-rolled products of iron or non-alloy steel
- Surtax removed from 7214.20.00 — deformed reinforcing bar
- Surtax removed from 7214.30.00 and 7214.99.00 — free-cutting and other steel bars and rods
- Surtax removed from 7216.10.00 — U, I or H sections under 80 mm, not further worked than hot-rolled
- Surtax removed from 7216.21.00 (L sections) and 7216.22.00 (T sections)
Who this affects
- importers of steel bars, rods and structural sections
- construction companies and contractors
- hardware and building-supply retailers
- clearing agents
- local steel manufacturers who competed against surtaxed imports
Plain-language summary — not legal advice. Always read the full instrument.