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Updated: Customs Notice 25-05: China Surtax Remission Order

Customs Notice 25-05: China Surtax Remission Order has been updated on March 24, 2025, link: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-05-eng.html

Amendments introduced in the Order Amending the China Surtax Remission Order (2024) include:

  1. a new condition on remission granted for goods listed in Schedule 1,
  2. amendments to Schedule 1 and 2 for one product to provide remission on a company-specific basis instead of a product-specific basis,
  3. the introduction of additional items in Schedule 1 and Schedule 2, and
  4. an amended period for the remission of an item in Schedule 2.

For more information, please refer to the Order Amending the China Surtax Remission Order (2024) in the Canada Gazette. Updated schedules to the China Surtax Remission Order (2024) can be found below.

Important : Please note that the tariff item associated with item 1.3 in Schedule 2 of the Order Amending the China Surtax Remission Order (2024) incorrectly reads “7223.00.90”. This tariff item does not exist. For Schedule 2, item 1.3, column 2 should read “7223.00.00.90”.

Ottawa, February 4, 2025

Updated: February 5, 2025 (see paragraph 3)

Updated: March 24, 2025 (see paragraph 4 and 5)

1. The purpose of this Customs Notice is to advise of the China Surtax Remission Order (2024), effective January 31, 2025, which allows for the relief of surtaxes paid or payable under the China Surtax Order (2024) in respect of eligible goods. Remission is being granted pursuant to section 115 of the Customs Tariff.

2. The administration of the remission order is the responsibility of the Canada Border Services Agency (CBSA).

3. This updated notice clarifies accounting details related to adjustments for non-commercial goods (see paragraph 20).

4. This updated notice clarifies the wording regarding special authority codes (see paragraphs 10 to 15).

5. This updated notice includes new information to align with the Order Amending the China Surtax Remission Order (2024) (see paragraphs 6(a), 16, 17, 18, 19 and the updated schedules to the China Surtax Remission Order (2024)).

 

 

Topic(s)

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