United States Surtax Remission Order (2025)

Marginal note:Conditions

5 Remission is granted on the following conditions:

• (a) the good is imported into Canada before

  • (i) October 16, 2025, in the case of a good in respect of which remission is granted under any of sections 1 to 4, or

  • (ii) March 13, 2026, in the case of a good referred to in Schedule 3;

• (a.1) in the case of a good referred to in column 3 of Schedule 4 that is classified under the tariff classification number set out in column 2, it is imported into Canada by a person whose business number is set out in column 1 during the period, if any, specified in column 4 and any conditions set out in column 5 are met;

• (b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and

• (c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.