Please be informed that Customs Notice 25-19: United States Surtax Remission Order (2025), has been updated as of October 17, 2025. This update extends the period of relief for goods under various applications from October 16, 2025, to December 16, 2025.
In addition to the extension, the Order also implements the following changes:
- Relief provided for public health, public safety and national security entities under Sections 1 and 2 has been extended to December 15, 2025.
- Relief provided for goods used in manufacturing, processing and the packaging of a food or beverage under Section 3 has also been extended to December 15, 2025, and expanded to cover goods used in agricultural production.
Upon the recommendation of Finance Canada, a further Remission Order will be published in the November 5, 2025, edition of Part II of the Canada Gazette. This publication will expand upon and provide further details regarding the Order Amending the China Surtax Remission Order (2024) and the United States Surtax Remission Order (2025-1).
The updated notice and associated Remission Order will be accessible via the Canada Gazette publications.
—
Excerpt from Customs Notice 25-19: United States Surtax Remission Order (2025)
Conditions of Relief
12. Claims for relief of surtax upon importation or for refund of surtax paid under this Order must be made by the importer (which may be a private or public sector entity). This may include non-resident importers.
13. All claims for relief of surtax under the Order must also be supported by relevant documents (for example, Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, waybill, etc.) that demonstrate that they meet the following conditions of relief set out in the Order:
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;
I. In the case of a good that is classified under the 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 at 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,
II. In the case of a good that is classified under the 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 at 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
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