The China Surtax Remission Order (2024) provides relief from surtaxes applied under the China Surtax Order (2024), subject to specific conditions.
Eligibility is determined primarily by the schedules, which define the goods covered by the measure. These schedules must be reviewed carefully, as product descriptions are determinative and may be narrower than the corresponding tariff classification.
👉 Key takeaway: Review the schedules carefully — eligibility depends on a precise match.
Given your knowledge of your products, the schedules are the starting point for identifying whether a remission may apply.
Where applicable, surtaxes already paid may be recovered, provided that a claim is submitted within two years after the date of importation (release date).
How to Read and Apply the China Surtax Remission Order (SOR-2025-12)
Structure of the Order
👉 First step: identify the applicable remission scenario.
This Order provides a single remission, applicable to goods listed in Schedules 1 and 2, subject to conditions.
Role of the schedules
- Schedule 1: goods defined by description
(eligibility requires a precise match with the product description set out in the schedule, which may be narrower than the corresponding tariff classification) - Schedule 2: goods defined based on combined criteria (classification, importer, time period)
👉 Eligibility requires a complete and consistent match with the applicable schedule.
Schedule 2 eligibility also depends on the importer.
Applicable conditions
- no other surtax relief granted
- goods must not be exported to the United States in the same condition
- claim must be submitted within two years after the date of importation (release date)
Recommended approach
- Identify the applicable schedule
2. Apply the relevant conditions
3. Verify general conditions
👉 Validate each situation carefully before concluding on eligibility.