Understanding the United States Surtax Remission Order (2025)
The United States Surtax Remission Order (2025) SOR/2026-154 provides relief from surtaxes applied under the United States Surtax Orders (2025-1), United States Surtax Order (Steel and Aluminum 2025), and United States Surtax Order (Motor Vehicles 2025), subject to specific conditions..
Eligibility varies depending on the applicable provisions and may be based on the use of the goods in Canada, on tariff classification, or on product characteristics defined in the schedules.
Key takeaway
eligibility depends on the applicable scenario — some remissions are use-based, while others require a precise match with the schedules.
Where schedules apply, they must be reviewed carefully, as they define eligible goods through tariff classifications and, depending on the applicable schedule, may also include detailed product descriptions or other specific conditions.
Given your knowledge of your products and their use, reviewing the schedules is often a starting point in determining whether a remission may apply.
Surtaxes already paid may, in certain cases, be recovered, provided that a claim is submitted within two years after the date of importation (release date).
Structure of the Order
First step: identify the applicable remission scenario.
- Sections 1 to 3.1 establish remissions primarily based on the use in Canada or the context of use of the goods.
- Sections 4 and following apply to goods defined, depending on the applicable provision, either by tariff classification alone or by reference to schedules containing tariff classifications, product descriptions or other specific conditions.
These provisions do not all operate in the same way: the analysis must take into account the specific structure of each section.
Each scenario follows a different logic (use-based or product-based) and must be assessed individually.
Role of the schedules
- tariff classification
- product description
- importer-specific or other conditions (where applicable)
Depending on the applicable schedule, eligibility may require either a tariff classification match alone or a complete and consistent match with all applicable criteria.
Applicable conditions
All remissions are subject to section 5.
- some remissions include import periods or expiry dates, while others are not subject to an import time limit
- no other relief
- claim must be submitted within two years after the date of importation (release date)
Need support?
We remain available to assist in interpreting the applicable criteria, reviewing specific situations, or supporting the preparation of remission claims.
Source: https://gazette.gc.ca/rp-pr/p2/2026/2026-07-01/html/sor-dors154-eng.html