The United States Surtax Remission Order (2025) 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 either on the use of the goods in Canada or on their characteristics, including those 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, in some cases, detailed descriptions or 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).
How to Read and Apply the US Surtax Remission Order (SOR/2025-122)
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 by reference to schedules, tariff classifications, or specific product descriptions and characteristics.
👉 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.
Applicable conditions
All remissions are subject to section 5.
- some remissions include time limitations
- section 5.1 specifies that certain remissions are not subject to such limits
- claim must be submitted within two years after the date of importation (release date)
Recommended approach
- Identify the applicable scenario
2. Apply the relevant logic
3. Verify general conditions
👉 Validate each situation carefully before concluding on eligibility.