https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-07-eng.html
Ottawa, March 11, 2026
Updated: November 2, 2026
1. The purpose of this Customs Notice is to advise of the Steel Derivative Goods Surtax Remission Order (Remission Order) which is intended to minimize the negative effects of the surtaxes on Canadian companies and entities by providing relief for goods that are used in public health, public safety, and national security; health care; wind towers; and all goods as listed in schedule 1 of the Remission Order.
2. The Remission Order allows the relief of surtaxes paid or payable pursuant to the Steel Derivative Goods Surtax Order in respect of eligible goods.
3. The administration of the Remission Order is the responsibility of the Canada Border Services Agency (CBSA).
On this page
- Application
- Conditions of relief
- Remission relating to public health, public safety and national security
- Health care
- Other conditions of relief
- How to apply
- Corrections, adjustments, and re-determinations
- Examinations and verifications
- Advance rulings for commercial importations
- Additional information
Application
4. Remission relating to health care, public health, public safety, national defence or national security, per section 1 and section 5 of the Remission Order, is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported for use by any of the following entities for the purpose of health care, public safety, national defence or national security:
- a government health research organization or clinical health research organization
- an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices
- the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations
- an organization that provides ambulance or other emergency response services
- a firefighting service
- a law enforcement agency
- a federal or provincial correctional service
- the Department of National Defence
- the Canadian Forces
- the Canadian Security Intelligence Service
5. Remission relating to health care per section 2 and section 5 of the Remission Order, is granted of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods imported:
- for use in the provision of medically necessary health care services, including services provided at:
- a hospital
- a health care or dental clinic
- a medical, dental or diagnostic laboratory, or
- a long-term care facility
- for use by any of the following entities for the purpose of health care or public health:
- an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care
- a federal, provincial, local or Indigenous health authority
6. Remission is granted per section 3 and section 5 of the Remission Order of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of goods referred to in any of Schedules 1 to 3.
7. Remission is granted per section 4 and section 5 of the Remission Order of surtaxes paid or payable under the Steel Derivative Goods Surtax Order in respect of utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00 and that:
- are imported for installation on an offshore energy project, or
- are the subject of a purchase order, signed before December 26, 2025 by the proponent of an energy project in Canada, that specifies their price and quantity
8. For more information regarding the remission for Utility wind towers and tower sections please refer to Appendix A of this Customs Notice.
Conditions of relief
9. Claims for relief of surtax upon importation or for refund of surtax paid under this Remission Order must be made by the importer (which may be a private or public sector entity). This may include non-resident importers.
10. All claims for relief of surtax under the Remission Order must also be supported by relevant documents (for example, Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, waybill, etc.) that demonstrate that they meet the following conditions of relief set out in the Remission Order:
- in the case of a good in referred to in column 2 of Schedule 1, it is classified under the tariff classification number set out in column 1;
- in the case of a good referred to in column 2 of Schedule 2,
- it is classified under the tariff classification number set out in column 1, and
- it is imported into Canada before the date specified in column 3;
- in the case of a good referred to in column 3 of Schedule 3,
- it is imported into Canada by a person whose business number is set out in column 1, if any,
- it is classified under the tariff classification number set out in column 2,
- it is imported during the period specified in column 4, if any, and
- it is imported in accordance with the conditions set out in column 5, if any;
- no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
- the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
11. For goods imported under the Courier Low Value Shipment (CLVS) program, please follow the process in CBSA's Memorandum D17-4-0: Courier Low Value Shipment Program and Memorandum D8-2-16: Courier imports remission. Note that the majority of goods imported under the CLVS program may not be able to meet the conditions above. If the goods have surtax applied, and are eligible for remission, then subsequent to the processes noted in the aforementioned memorandums an adjustment request can be made by submitting a CAD in the Commercial Client Portal (CCP) of CBSA's Assessment and Revenue Management (CARM) system indicating the appropriate Special authorization code for the Remission Order in the Special Authority OIC field.
Remission relating to public health, public safety and national security
Entities eligible to claim remission
12. The phrase "for use by" means the goods must be used by one of the entities listed in section 1 of the Remission Order. Goods referenced under section 1 of the Remission Order that are eligible for remission are those that relate to "health care, public health, public safety, and national security." The importer is expected to maintain all relevant records substantiating their eligibility and use of the Remission Order.
13. Companies or commercial importers that are not importing goods for use by an eligible entity listed in section 1 of the Remission Order, are not eligible for remission under this provision of the Remission Order.
14. This provision allows remission of surtax for goods imported for use by "a law enforcement agency." This includes self-administered Police Service Agreements, where a First Nation or Inuit community manages its own police service under provincial policing legislation and regulations. It also includes environmental and wildlife enforcement agencies whose officers have been granted peace officer status.
Health care
Goods eligible for remission
15. Under section 2 of the Remission Order, goods that are eligible for remission are those that relate to the provision of medically necessary health care services. Entities can claim remission for goods where the importation of such goods is related to these purposes.
Entities eligible to claim remission
16. The phrase "for use by" means the goods must be used by one of the entities listed in section 2(b) of the Remission Order. The importer is required to maintain all relevant records substantiating their eligibility and use of the Remission Order.
17. Importers that are not importing goods for use by an entity, listed in subsection 2(b) of the Remission Order, are not eligible for remission under this provision of the Remission Order.
Other conditions of relief
18. For non-commercial (casual) goods that qualify for the remission at time of import and that are accounted for on a Form BSF715 or BSF715-1, Casual Goods Accounting Document, the form will be prepared according to standard procedures without collection of surtax.
19. Where relief is claimed under the Remission Order, the importer is expected to keep and maintain supporting documentation substantiating that the imported goods met the conditions of the Remission Order, such as that they were imported for use in the packaging of a food product or beverage, or became an integral part of the manufactured or processed product, which may be requested by the CBSA.
20. Remission of surtax is not needed for goods not subject to surtax.
How to apply
21. In respect of commercial goods, to obtain relief of surtax at time of import, the relevant special authorization code is to be entered in the Special Authority OIC field on the CAD. Where remission has been granted, surtax must be declared in addition to the applicable remission.
22. Special authorization code 26-0145A is to be entered to claim relief for goods imported for Public Health, Public Safety, and National Security, as outlined in sections 1 and 5 of the Remission Order, and eligible for remission per the Remission Order.
23. Special authorization code 26-0145B is to be entered to claim relief for goods imported for Health Care, as outlined in sections 2 and 5 of the Remission Order, and eligible for remission per the Remission Order.
24. Special authorization code 26-0145C is to be entered to claim relief for goods referred to in column 2 of Schedule 1 that are classified under a tariff classification number set out in column 1 of Schedule 1, as outlined in sections 3 and 5 of the Remission Order, and eligible for remission per the Remission Order.
25. Special authorization code 26-0145D is to be entered to claim relief for utility wind towers, and sections of those towers, that are classified under tariff item 7308.20.00, as outlined in section 4 and 5 of the Remission Order, and eligible for remission per the Remission Order.
26. Special authorization codes are to be entered to claim relief for goods referred to in column 2 of Schedule 2 that are classified under a tariff classification number set out in column 1 of Schedule 2, and it is imported into Canada before the date specified in Column 3, as outlined in section 3 and 5 of the Order, and eligible for remission per the Order. These codes correspond to the item numbers set out in Schedule 3, as follows:
- Special authorization code 26-0145E01: Items 1 to 2
- Special authorization code 26-0145E02: Item 3
27. Special authorization codes are to be entered to claim relief for goods referred to in column 3 of Schedule 3 that is imported into Canada by a person whose business number is set out in column 1, are classified under a tariff classification number set out in column 2 of Schedule 2, it is imported during the period specified in Column 4, if any, and is imported in accordance with the conditions set out in column 5, if any, as outlined in section 3 and 5 of the Order, and eligible for remission per the Order. These codes correspond to the item numbers set out in Schedule 3, as follows:
- Special authorization code 26-0145F01: Items 1, 7, 10, 11
- Special authorization code 26-0145F02: Items 2, 9, 14
- Special authorization code 26-0145F03: Items 3, 6
- Special authorization code 26-0145F04: Item 4 (imported for PO 981398)
- Special authorization code 26-0145F05: Item 4 (imported for sale to business numbers 731986352 RC0001 or 732770953 NS0001)
- Special authorization code 26-0145F06: Item 5
- Special authorization code 26-0145F07: Items 8, 13
- Special authorization code 26-0145F08: Items 12, 15
- Special authorization code 26-0145F09: Item 16
Corrections, adjustments, and re-determinations
28. If imported goods qualify for remissions under the Remission Order, but remission was not claimed on the CAD, a correction or adjustment may be submitted via the CCP or via EDI/API by entering the relevant special authority code in the Special Authority OIC field.
29. Corrections, in order to seek remissions under the Remission Order, can be made up until the CAD payment due date and will relieve the surtax listed as owing. The reason code provided must be R5-00-COT. For more information on how to submit a CAD correction, please refer to Memorandum D17-1-5: Accounting for commercial goods.
30. Adjustments can be made after the CAD payment due date and will result in a refund of the surtax incorrectly paid. The reason code provided must be R2-74-1-GR-53. For more information on how to submit an adjustment, please refer to Memorandum D17-2-1: Adjusting commercial accounting declarations.
31. Adjustments for non-commercial goods cannot be submitted through CARM and must be made through Form B2G: CBSA informal adjustment request. For more information on non-commercial refunds please refer to Memorandum D6-2-6: Refund of duties and taxes on non-commercial importations.
32. The origin, tariff classification, and/or value for duty of imported goods may be re-determined or further re-determined in accordance with the Customs Act and the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations. This may occur further to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of surtax.
Examinations and verifications
33. Imported goods may be subject to examination at the time of importation and to post-release verification for compliance with the tariff classification, valuation, origin, and any other applicable provisions administered by the CBSA. In cases of non-compliance, in addition to the imposition of a surtax, customs duties and taxes, penalties may be issued and interest may accrue and be assessed on the amount owing.
Advance rulings for commercial importations
34. For predictability and certainty on how goods are to be accounted for, an Origin National Customs Rulings in advance of the importation of goods can be requested from the CBSA. Refer to Memorandum D11-11-1: National customs rulings for additional information. Refer to Memorandum D11-11-3: Advance rulings for tariff classification for additional information on requesting an advance ruling on the tariff classification of goods.
35. The CBSA issues two types of rulings for the importation of commercial goods, Advance Rulings and National Customs Rulings. Legislative authority for Advance Rulings are set out in the Customs Act and our obligations under Free Trade Agreements. Authority for these binding decisions does not go beyond the tariff classification, valuation, origin or marking.
Additional information
36. For more information on the administration of the Remission Order, call the Border Information Service (BIS) at 1-800-461-9999 (toll-free in Canada and the US). If calling outside Canada and the United States, call 1-204-983-3500. Long distance charges will apply. Our automated telephony service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you Monday to Friday 8 am to 4 pm local time, as per time zones in Canada and United States (closed on federal statutory holidays). TTY is also available within Canada at 1-866-335-3237. Alternatively, you may send your enquiries using our client support contact form.
37. For further information on the process for requesting remission of surtaxes that apply on goods originating in the US or to submit a remission request, refer to the Department of Finance website. Finance Canada assesses individual remissions requests from businesses not yet subject to a remission order, in line with the Government of Canada's remission framework. Please submit any inquiries or remission requests to [email protected].