This notice provides information on the application of the United States Surtax Remission Order (2025) which is intended to minimize the negative effects of the surtaxes on Canadian companies and entities by providing relief for goods that are used in Canadian manufacturing, processing and food and beverage packaging, and for those used to support public health, health care, public safety, and national security objectives.
The Remission Order allows the relief of surtaxes paid or payable by the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) (Surtax Order) in respect of eligible goods.
The administration of this Remission Order is the responsibility of the Canada Border Services Agency (CBSA).
Application
Remission is granted for public health, public safety and national security purposes, per section 1 and section 5 of the United States Surtax Remission Order (2025), of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported by or on behalf of:
- a government health research organization or clinical health research organization;
- an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;
- an organization that provides ambulance or other emergency response services;
- a firefighting service;
- a law enforcement agency;
- a federal or provincial correctional service;
- the Department of National Defence;
- the Canadian Forces; or
- the Canadian Security Intelligence Service.
Remission is granted for health care purposes per section 2 and section 5 of the United States Surtax Remission Order (2025), of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported:
- for the use in the provisions of medically necessary health care services. including services provided at:
- a hospital,
- a health care or dental clinic,
- a medical, dental or diagnostic laboratory, or
- a long-term care facility; or
- by or on behalf of
- an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or
- a federal, provincial, local or Indigenous health authority
Remission is granted for manufacture, processing or packaging purposes per section 3 and section 5 of the United States Surtax Remission Order (2025), of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported for use, in Canada, in the manufacture or processing of any good or the packaging of a food or beverage, where, under the Customs Tariff, processing and manufacturing, in respect of goods, includes the adjustment, assembly, or modification of the goods.
Remission is granted for goods referred to in the schedule of the United States Surtax Remission Order (2025) per section 4 and section 5, of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of goods referred to in column 1 of the schedule of the Remission Order that are classified under a tariff classification number set out in column 2 of the schedule of the Remission Order.
Conditions of relief
All claims for relief of surtax under the Remission Order for these goods must also be supported by all relevant documents (e.g., Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, way bill) that demonstrate that they meet the following conditions of relief set out in the Remission Order:
- the good was imported into Canada before October 16, 2025;
- no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
- the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation
The Department of Finance
The Department of Finance has provided the following, based on an inquiry sent to the mailbox [email protected]:
“As announced by the Minister of Finance, the United States Remission Order (2025), entered into force on April 16. This Order provides time-limited relief from tariffs on U.S. goods:
- imported by or on behalf of listed Canadian public or private entities in the public health, health care, public safety, and national security sectors;
- identified as necessary for public health or health care;
- for use in Canadian manufacturing;
- for processing in Canada; or
- for food and beverage packaging in Canada.
This action provides immediate relief to a broad cross-section of Canadian businesses that rely on U.S. inputs to support their competitiveness as well as to entities integral to Canadians’ health and safety, such as hospitals, long-term care facilities and fire departments. The remission is provided on a time-limited basis to provide businesses and entities with additional time to adjust their supply chains and prioritize domestic sources of supply if available.
The Order provides relief for goods imported into Canada for a six-month period from April 16 to October 15, 2025, and retroactively for goods imports since March 4. Remission can be claimed to waive the payment of tariffs at the time of importation, and importers may seek a refund for tariffs already paid.”
BCB Canada is requesting that qualifying importers affected by the Surtax Orders compile a comprehensive list of all affected closed transactions to facilitate the processing of adjustments and corrections. Additionally, we require importers to provide an affidavit for all import scenarios involving products covered under these orders. Please submit this documentation at your earliest convenience to expedite the adjustment process.
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