The Canada Border Services Agency (CBSA) posted Customs Notice 25-05 to provide information on the China Surtax Remission Order (2025), which came into effect on January 31, 2025.
This new remission order is intended to minimize the negative effects on Canadian companies and the economy of the 25% surtax payable on certain steel and aluminum goods imposed by the China Surtax Order (2024), which came into effect on October 22, 2024.
The remission order provides relief of the surtaxes paid or payable on certain aluminum and steel goods (Sch. 1). In addition, the order grants specific businesses relief of the surtax for certain products under certain conditions and periods (Sch. 2) as follows:
- In the case of a good listed in Schedule 1, it is imported into Canada during the period beginning on October 22, 2024, and ending on December 31, 2025.
- In the case of a good referred to in column 3 of Schedule 2 that item classified under the tariff item listed in column 2, it is imported into Canada by an importer listed in column 1 during the period specified in column 4, and subject to any other applicable condition listed in column 5.
The 2 schedules are found in the China Surtax Remission Order (2024) which will be published in the February 12 edition of Part II of the Canada Gazette.
Please refer to Customs Notice 25-05 for complete details regarding the remission order.
For further information on the process for businesses to request remission of surtaxes that apply on certain goods from China or to submit a remission request, refer to the Department of Finance website.
Please submit any inquiries or remission requests to: [email protected].