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Additional clarification on updates to the United States Surtax Remission Order

The Department of Finance has provided additional clarification on the application of the United States Surtax Remission Order:

  • Special Authorization Code 25-0466C remains active for aluminum products listed under Schedule 1 and 1.1 of the United States Surtax Order (Steel and Aluminum 2025) and for all goods listed under the new surtax order that entered into force on September 8th, the United States Surtax Order (2026). Section 5 is used to identify where relief is time-limited; since the United States Surtax Order (2026) is not mentioned in Section 5, there is no time-limitation to remission for goods under that surtax order. [emphasis added by the CSCB]

  • Special Authorization Code 25-0466C is no longer active for steel products listed in Schedule 2 and 2.1 of the United States Surtax Order (Steel and Aluminum 2025).  However, these steel goods continue to be eligible for horizontal relief under Sections 1, 2 and 3.1 of the United States Surtax Remission Order (2025), which pertain to public health, public safety and autos and aerospace manufacturing. 

  • Goods listed in Schedule 2 are eligible for indetermination relief for all importers, regardless of their end-use (i.e., there is no need to demonstrate that these goods are used in domestic manufacturing or processing).  The appropriate authorization code to use to claim remission for goods listed in Schedule 2 is 25-0466M. 

Topic(s)

U.S. Tariffs and Canadian Retaliatory Surtax
Security and Trade Facilitation Programs
International Trade and Border Management

Information source

Finance Canada
Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.