The purpose of this Customs Notice is to advise of the China Surtax Remission Order (2025), 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.
Claims for relief under the China Surtax Remission Order (2025) must include all relevant documents (e.g. copy of Customs Accounting Declaration (CAD), bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the goods imported match the description of one of the goods described in Schedule 1 or Schedule 2 to the remission order.
Goods listed in Schedules 1 & 2 have been published on February 12, 2025 in Part II of the Canada Gazette
Adjustments can be made after the CAD payment due date, and will result in a refund of the surtax incorrectly paid.
Requests for refund of surtaxes paid, must be accompanied by supporting evidence.
The origin, tariff classification, and/or value for duty of imported goods may be re-determined or further re-determined in accordance with regulations.
Customs Notice 25-05 (China Surtax Remission Order)
This notice applies to goods originating in China and imported into Canada.
Questions related to relief of the surtax can be directed to the service group.