Finance Canada has released significant updates to the China Surtax Remission Order (2024) and United States Surtax Remission Order (2025), introducing additional remission measures that may provide substantial cost relief for products currently subject to surtax obligations.
What This Means for Your Business
These newly implemented remission measures represent an opportunity for importers to reduce their surtax burden on qualifying products imported from China or the United States. The remissions are designed to provide targeted relief for specific product categories and may result in meaningful cost savings for your operations.
Key Implementation Details
HS Code Specificity: These new remission provisions are highly targeted and apply only to specific Harmonized System (HS) codes. Each remission measure has been carefully crafted to address particular product categories, ensuring precise application of relief measures.
Reference Documentation: The complete and current list of eligible HS codes, along with detailed remission criteria, is available through the official government links provided below. We strongly recommend reviewing this documentation to identify potential opportunities for your product lines.
Effective Processing Date: Our team will begin systematically processing corrections and applying these new remission measures to all entries released on or after June 18th, 2025. This automated review process will ensure eligible shipments receive appropriate relief without requiring additional action from importers.
Recognizing that many importers may have shipments released prior to June 18, 2025 that could benefit from these new measures, we are offering a comprehensive review service for earlier entries.
Required Documentation for Review:
- Complete invoice number for the shipment in question
- Original commercial invoice documentation
- Any supporting documentation that may assist in determining eligibility
Upon receipt of the required documentation, our experienced customs team will conduct a thorough review of your shipment details against the new remission criteria and prepare a formal adjustment request on your behalf. Please reach out to us for pricing information regarding entry adjustments.
Schedule 1
Schedule 2, 3, 4, and 5
Order Amending the China Surtax Remission Order (2024) and the United States Surtax Remission Order (2025): SOR/2025-147
Section 4 of the United States Surtax Remission Order (2025) is replaced by the following:
Remission — goods referred to in Schedule 1
4 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of the goods referred to in column 1 of Schedule 1 that are classified under a tariff classification number set out in column 2.
Remission — goods referred to in Schedules 2 and 3
4.1 Subject to section 5, remission is granted 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 the goods referred to in column 2 of Schedule 2 or 3 that are classified under a tariff classification number set out in column 1.
Remission — goods referred to in Schedule 4
4.2 Subject to section 5, remission is granted 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 the goods referred to in column 3 of Schedule 4 that are classified under a tariff classification number set out in column 2.
Remission — motor vehicles
4.3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (Motor Vehicles 2025) in respect of
- (a) motor vehicles that are classified under a tariff classification number set out in Schedule 5; and
- (b) all-terrain vehicles, including utility terrain vehicles and side-by-side vehicles.
Paragraph 5(a) of the Order is replaced by the following:
- (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;
The schedule to the Order is numbered as Schedule 1.
The Order is amended by adding, after Schedule 1, the Schedules 2 to 5 set out in the schedule to this Order.
Why This Matters
The expansion of remission measures under the United States Surtax Remission Order reflects the government’s ongoing commitment to supporting Canadian businesses engaged in cross-border trade. These targeted relief measures can significantly impact your bottom line, particularly for businesses with regular importation activities involving the specified product categories.