Surtax remission opportunities remain available for certain imports, subject to specific conditions.
Assessing eligibility can, however, be complex and requires a careful review of the applicable provisions.
Available guides
To support this analysis, we have developed a series of practical guides designed to help structure the review of each remission order and assess eligibility.
- China Surtax Remission Order (2024)
- United States Surtax Remission Order (2025)
- Surtax on Imports of Certain Steel Goods Remission Order, 2025
- Steel Derivative Goods Surtax Remission Order
Key points
- eligibility depends on a careful review of the applicable provisions or schedules;
- product descriptions must be met in a complete and consistent manner;
- eligibility generally cannot be established based solely on tariff classification;
- some remissions are based on the use of goods in Canada, while others rely on specific product definitions.
Given your detailed knowledge of your products, you are best positioned to identify situations where remission may apply. The relevant schedules and provisions therefore represent a key starting point for this analysis.
Recommended approach
As a general rule, remission analysis can be structured as follows:
- identify the applicable remission scenario;
- review the relevant provisions or schedules;
- verify all applicable conditions.
Need support?
We remain available to assist in interpreting the applicable criteria, reviewing specific situations, or supporting the preparation of remission claims.