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) December 16, 2025, in the case of a good in respect of which remission is granted under any of sections 1 to 3, or

  • (ii) the date specified in column 3 of Schedule 3, in the case of a good referred to in that Schedule;

• (a.1) in the case of a good that is classified under a tariff classification number set out in column 2 of Schedule 4,

  • (i) it is imported into Canada by a person whose business number is set out in column 1,

  • (ii) it conforms to the description set out in column 3, if any,

  • (iii) it is imported before September 1, 2025, and

  • (iv) it is imported in accordance with the conditions set out in column 4, if any;

• (a.2) in the case of a good that is classified under a tariff classification number set out in column 2 of Schedule 4.1,

  • (i) it is imported into Canada by a person whose business number is set out in column 1,

  • (ii) it conforms to the description set out in column 3, if any,

  • (iii) it is imported during the period specified in column 4, if any, and

  • (iv) it is imported in accordance with the conditions set out in column 5, if any;

• (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.