The Canada Border Services Agency (CBSA) posted Customs Notice 25-19, providing information on the United States Surtax Remission Order (2025) which came into effect on April 16, 2025.
The Remission Order allows the relief of surtaxes paid or payable on eligible goods 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). The remission can be applied retroactively to qualifying goods imported since the March surtaxes went into effect.
The Order intends 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.
Please refer to Customs Notice 25-19: United States Surtax Remission Order (2025) for complete details regarding the circumstantial requirements and application of the remission.
All claims for surtax relief must be supported by all relevant documents (e.g., Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, waybill) that demonstrate that they meet the following conditions of relief set out in the Remission Order:
(a) the good was imported into Canada before October 16, 2025;
(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.
For further assistance or clarification, consult with a Livingston trade professional.