United States Surtax Remission Order (2025)

Marginal note:Conditions

5 Remission is granted on the following conditions:

• (a) in the case of a good in respect of which remission is granted under section 1 or 2, it is imported into Canada before July 1, 2026;

• (a.01) in the case of a good that is referred to in Schedule 1 to the United States Surtax Order (Steel and Aluminum 2025) and in respect of which remission is granted under section 3, it is imported into Canada before July 1, 2026;

• (a.02) in the case of a good that is referred to in Schedule 2 to the United States Surtax Order (Steel and Aluminum 2025) and in respect of which remission is granted under section 3, it is imported into Canada before February 1, 2026;

• (a.03) in the case of a good in respect of which remission is granted under section 3.1, it is imported into Canada on or after February 1, 2026 and before July 1, 2026;

• (a.04) in the case of a good referred to in Schedule 3, it is imported into Canada before the date specified in column 3 of 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.