Customs Notice 25-05: China Surtax Remission Order
1. The purpose of this Customs Notice is to advise of the China Surtax Remission Order (2024) (the Order), effective , which allows for the relief of surtaxes paid or payable under the China Surtax Order (2024), in respect of eligible goods referred to in Schedule 1 or 2 and the Steel Goods and Aluminum Goods Surtax Order, in respect of the goods referred to in Schedule 1. Remission is being granted pursuant to section 115 of the Customs Tariff.
2. The administration of the remission order is the responsibility of the Canada Border Services Agency (CBSA).
3. This updated notice includes new information to align with the Order Amending the China Surtax Remission Order (2024).
4. Remission is granted for the following goods listed in the China Surtax Remission Order (2024): SOR/2025-12, under the following conditions:
- in the case of a good listed in Schedule 1:
- it is not the subject of an order or finding, as defined in subsection 2(1) of the Special Import Measures Act, on the date of importation
- it is imported into Canada during the period beginning on , and ending on
- in the case of a good referred to in column 3 of Schedule 2 that item classified under the tariff item listed in column 2, it is imported into Canada by an importer listed in column 1 during the period specified in column 4, and subject to any other applicable condition listed in column 5
- no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good
- the good is not subsequently exported to the United States in the same condition in which it was imported
- the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation
5. Claims for relief under the Order must include all relevant documents (for example, bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the goods imported match the description of one of the goods described in Schedule 1 or Schedule 2 to the remission order.
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Resource: Canada Border Services Agency (CBSA)
