The following is provided by the Canada Border Services Agency (CBSA).
This notice provides information on the application of the United States Surtax Remission Order (2025) 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 Canadian manufacturing, processing and food and beverage packaging, and for those used to support public health, health care, public safety, and national security objectives.
The Remission Order allows the relief of surtaxes paid or payable by the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) (Surtax Order) in respect of eligible goods.
All claims for relief of surtax under the Remission Order for these goods must also be supported by all relevant documents (e.g., Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, way bill) that demonstrate that they meet the following conditions of relief set out in the Remission Order:
(a) the good was imported into Canada before October 16, 2025;
(b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and
(c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
This Notice is available in its entirety on the Canada Border Services Agency (CBSA). website.
Customs Notice 25-19: United States Surtax Remission Order (2025)