Order Amending the China Surtax Remission Order (2024) and the United States Surtax Remission Order (2025): SOR/2025-147
Canada Gazette, Part II, Volume 159, Number 15
Registration
SOR/2025-147 June 26, 2025
CUSTOMS TARIFF
P.C. 2025-533 June 26, 2025
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Order Amending the China Surtax Remission Order (2024) and the United States Surtax Remission Order (2025) under section 115footnote a of the Customs Tariff footnote b.
Order Amending the China Surtax Remission Order (2024) and the United States Surtax Remission Order (2025)
China Surtax Remission Order (2024)
1 Items 3 and 4 of Schedule 1 to the China Surtax Remission Order (2024) footnote 1 are repealed.
2 Item 9 of Schedule 1 to the Order is repealed.
| Item | Column 2 Tariff Item |
Column 3 Description of Goods |
Column 4 Period |
|---|---|---|---|
| 1.2 | 7212.40.00 | Steel strapping, with open or closed steel sleeves | From October 22, 2024 to August 31, 2025 |
| 7217.90.00 | Steel black annealed wire coils, rebar tie wire and galvanized black annealed wire coils | From October 22, 2024 to December 31, 2025 |
| Item | Column 2 Tariff Item |
|---|---|
| 1.3 | 7223.00.00.90 |
| Item | Column 1 Business Number |
Column 2 Tariff Item |
Column 3 Description of Goods |
Column 4 Period |
Column 5 Conditions |
|---|---|---|---|---|---|
| 9.01 | 741519524 | 7222.11.00.10 | Stainless steel rebar | From October 22, 2024 to December 31, 2025 |
| Item | Column 2 Tariff Item |
Column 3 Description of Goods |
Column 4 Period |
|---|---|---|---|
| 9.1 | 7217.10.00 | Non-alloy steel wire, not plated or coated, whether polished or not | From October 22, 2024 to December 31, 2025 |
| 7217.30.00 | Copper plated steel wires, plated or coated with other base metal | From October 22, 2024 to June 1, 2026 |
| Item | Column 1 Business Number |
Column 2 Tariff Item |
Column 3 Description of Goods |
Column 4 Period |
Column 5 Conditions |
|---|---|---|---|---|---|
| 15.1 | 813792462 | 7607.11.00.20 | Aluminum foil, not backed, rolled but not further worked, with a thickness of at least 0.005 mm but not exceeding 0.127 mm, of alloy 8079 | From October 22, 2024 to December 31, 2025 |
United States Surtax Remission Order (2025)
8 Section 4 of the United States Surtax Remission Order (2025) footnote 2 is replaced by the following:
Remission — goods referred to in Schedule 1
4 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of the goods referred to in column 1 of Schedule 1 that are classified under a tariff classification number set out in column 2.
Remission — goods referred to in Schedules 2 and 3
4.1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods referred to in column 2 of Schedule 2 or 3 that are classified under a tariff classification number set out in column 1.
Remission — goods referred to in Schedule 4
4.2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods referred to in column 3 of Schedule 4 that are classified under a tariff classification number set out in column 2.
Remission — motor vehicles
4.3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (Motor Vehicles 2025) in respect of
- (a) motor vehicles that are classified under a tariff classification number set out in Schedule 5; and
- (b) all-terrain vehicles, including utility terrain vehicles and side-by-side vehicles.
9 Paragraph 5(a) of the Order is replaced by the following:
- (a) the good is imported into Canada before
- (i) October 16, 2025, in the case of a good in respect of which remission is granted under any of sections 1 to 4, or
- (ii) March 13, 2026, in the case of a good referred to in Schedule 3;
- (a.1) in the case of a good referred to in column 3 of Schedule 4 that is classified under the tariff classification number set out in column 2, it is imported into Canada by a person whose business number is set out in column 1 during the period, if any, specified in column 4 and any conditions set out in column 5 are met;
10 The schedule to the Order is numbered as Schedule 1.
11 The Order is amended by adding, after Schedule 1, the Schedules 2 to 5 set out in the schedule to this Order.
Coming into Force
12 This Order comes into force on the day on which it is registered.
SCHEDULE
(Section 11)
SCHEDULE 2
(Section 4.1)
| Item | Column 1 Tariff Classification Number | Column 2 Goods |
|---|---|---|
| 1 | 0404.10.10 |
|
| 2 | 1006.20.00.10 | Long grain brown rice, husked for bulk processing in Canada |
| 3 | 1006.30.00.11 | Long grain rice, semi-milled or wholly milled, whether or not polished or glazed, parboiled |
| 4 | 2505.10.00 | Silica sand and quartz sands |
| 5 | 3502.20.00 |
|
| 6 | 3923.29.90 | Sacks and bags (including cones), of plastics |
| 7 | 3925.90.00 | Fibreglass bullet-resistant wall panels |
| 8 | 4011.80.10 | New pneumatic tires, of rubber, of a kind used on construction, mining or industrial handling vehicles and machines, for use with combination excavating and transporting scrapers of subheading 8429.30 or 8430.69, of a size of 36.00 inches × 51 inches or 40.00 inches × 57 inches |
| 9 | 4011.80.90 | New pneumatic tires, of rubber, of a kind used on construction, mining or industrial handling vehicles and machines with rim diameters of 27 inches or more |
| 10 | 4012.90.90 | Tire treads and tire flaps, of rubber |
| 11 | 4407.29.00 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of tropical wood: Cabreuva or Jatoba |
| 12 | 4407.91.00 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of oak (Quercus spp.): white oak or red oak |
| 13 | 4407.93.00 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of maple (Acer spp.) |
| 14 | 4407.94.00 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of cherry (Prunus spp.), in bundles of debarked and sliced, raw (no coating, unshaped) sawn lumber, with a length of 8 to 12 feet, with a width of 4 to 24 inches, with a moisture content of 50 to 80%, No. 2 or No. 3 common grade |
| 15 | 4407.95.00 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of ash (Fraxinus spp.), in bundles of debarked and sliced, raw (no coating, unshaped) sawn lumber, with a length of 8 to 12 feet, with a width of 4 to 24 inches, with a moisture content of 50 to 80% |
| 16 | 4407.99.00 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Of hickory (Carya spp.) or black walnut (Juglans spp.) |
| 17 | 4408.10.00 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Of coniferous wood |
| 18 | 4408.39.00 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Of tropical wood: Other |
| 19 | 4408.90.00 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. Other |
| 20 | 4409.29.90 | Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. Of shagbark hickory (Carya ovata) or mockernut hickory (Carya tomentosa), with straight grain and free of knots and defects: squares of a width of 1 inch, height of 1 inch and length of 18.5 inches or dowels of a diameter of 0.805 inches or 0.875 inches |
| 21 | 4412.33.00 | Plywood sheets, of poplar (Populus spp.), of a thickness of 3/8 inch, of dimensions 4 feet × 8 feet, industrial grade, 4-ply, C-C finish |
| 22 | 4412.99.00 | High density wood fibre panels, certified to be formaldehyde-free, of a thickness of 2.3 mm, sandblasted on both sides, light in colour |
| 23 | 4819.30.00.10 | Sacks and bags, having a base of a width of 40 cm or more, multiwall, of paper |
| 24 | 4819.40.00.20 | Other sacks and bags, including cones, multiwall, of paper |
| 25 | 5703.21.00 | Synthetic turf for sports applications for conversion into a modular system made in Canada, of straight fibres extruded and tapered (layer 1) and texturized fibres extruded then texturized, stretched and tapered (layer 2) |
| 26 | 6305.33.00 | Polywoven bags, of a kind used for the packing of goods, of polyethylene or polypropylene strip or the like |
| 27 | 7113.11.10.90 | Clasps, posts, cups, earring backs or posts with settings, of 14 carat or 10 carat sterling silver, for use in the manufacture of jewelry |
| 28 | 7113.19.10.90 | Rope chain or curb chain, of 14 carat or 10 carat gold, for use in the manufacture of jewelry |
| 29 | 7209.18.00 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, not further worked than cold-rolled or cold-reduced, not clad, plated or coated, in coils, of a thickness of less than 0.5 mm, of specification ASTM 1045, 1050, 1055 or 1067-1070 |
| 30 | 7210.12.00 | Tinplate sheets of dimensions 28.5 inches × 28.875 inches, 30 inches × 30 inches or 34.875 inches × 34.875 inches, with a thickness of 0.0135 inches, coated with up to 0.25 pounds of tin on both sides, of specification ASTM A623 or A624 (Material T1, batch annealed) |
| 31 | 7210.69.00 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, plated or coated with aluminum, other than with aluminum-zinc alloys |
| 32 | 7210.70.00 |
|
| 33 | 7210.90.00 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated: PVC coated metal sheets that have all of the following characteristics:
|
| 34 | 7212.10.00 | Tinplate coil of a length of 3 inches, 4.625 inches, 6.3125 inches, 11.3 inches or 16 inches, with a thickness of 0.0135 inches, coated with up to 0.25 pounds of tin on both sides, of specification ASTM A623 or A624 (Material T1, batch annealed) |
| 35 | 7225.11.00 | Silicon-electrical steel, grain-oriented, of a width of 600 mm or more |
| 36 | 7225.19.00 | Flat-rolled, amorphous electrical steel, of a width of 600 mm or more, of a ferro-boron metal glass produced through a spin melt casting process: iron based amorphous metal strip material for magnetic applications, with a thickness of 0.025 mm, single ply, with a coil weight of 800 kg, of specification ASTM A927 or A927M |
| 37 | 7226.11.00 | Silicon-electrical steel, grain-oriented, of a width of less than 600 mm |
| 38 | 7226.19.00 | Silicon-electrical steel, non-oriented, of a width of less than 600 mm |
| 39 | 7306.30.00.89 | Other tubes, pipes and hollow profiles
of iron or steel, welded, of circular
cross-section, of iron or non-alloy steel, that have all of the following characteristics:
|
| 40 | 7306.61.00.39 | (a) Other tubes, pipes and hollow profiles of iron or steel, welded, of square or rectangular cross-section, that have all of the following characteristics:
|
| 41 | 7307.92.00 | Threaded elbows, bends and sleeves, of specification API 5CT - Semi Premium |
| 42 | 7307.99.00 |
|
| 43 | 7308.10.00 | Bridges and bridge-sections, of iron or steel |
| 44 | 7310.21.00 | Steel cans, for food or aerosol, that have
|
| 45 | 7606.12.00 |
|
| 46 | 8517.69.00 | Machines for the reception, conversion and transmission of voice: talk through units (TTU) that are UL-listed and designed to be mounted on a countertop or window to allow for communication through glass or another barrier |
SCHEDULE 3
(Section 4.1 and subparagraph 5(a)(ii))
| Item | Column 1 Tariff Classification Number |
Column 2 Goods |
|---|---|---|
| 1 | 7209.16.00 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, not further worked than cold-rolled or cold-reduced, not clad, plated or coated, in coils, of a thickness exceeding 1 mm but less than 3 mm, of specification ASTM 1045, 1050, 1055 or 1067-1070 |
| 2 | 7209.17.00 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, not further worked than cold-rolled or cold-reduced, not clad, plated or coated, in coils, of a thickness of 0.5 mm or more but not exceeding 1 mm, of specification ASTM 1045, 1050, 1055 or 1067-1070 |
| 3 | 7211.23.00 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated, not further worked than cold-rolled or cold-reduced, containing by weight less than 0.25% carbon, of specification ASTM 1045, 1050, 1055 or 1067-1070 |
| 4 | 7211.29.00 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated, not further worked than cold-rolled or cold-reduced, other, of specification of ASTM 1045, 1050, 1055 or 1067-1070 |
SCHEDULE 4
(Section 4.2 and paragraph 5(a.1))
| Item | Column 1 Business Number |
Column 2 Tariff Classification Number |
Column 3 Goods |
Column 4 Period |
Column 5 Conditions |
|---|---|---|---|---|---|
| 1 | 100086768RC0001 | 7208.26.00 |
|
From March 13, 2025 to December 31, 2027 | |
|
From March 13, 2025 to December 31, 2027 | ||||
| 7208.27.00 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
| 7208.38.00.10 |
|
From March 13, 2025 to December 31, 2026 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
| 7208.39.00 | Coil that has all of the following characteristics:
|
From March 13, 2025 to December 31, 2027 | |||
| 7208.53.00 | Blank, cut to length, that has all of the following characteristics:
|
From March 13, 2025 to December 31, 2027 | |||
| 7209.16.00.90 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2026 | ||||
| 7210.30.00 | Blank, cut to length, that has all of the following characteristics:
|
From March 13, 2025 to December 31, 2027 | |||
| 7210.49.00.60 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
| 7210.49.00.70 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to January 2, 2027 | ||||
| 7211.19.00.10 | Coil that has all of the following characteristics:
|
From March 13, 2025 to December 31, 2027 | |||
| 7211.19.00.90 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
| 7211.23.00 | Coil that has all of the following characteristics:
|
From March 13, 2025 to December 31, 2027 | |||
| 7212.20.00.30 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
| 7212.30.00.30 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
| 7212.30.00.40 |
|
From March 13, 2025 to December 31, 2027 | |||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
|
From March 13, 2025 to December 31, 2027 | ||||
| 2 | 101400760RT0001 | 7218.99.00.90 | Stainless steel in ingots or other primary forms: semi-finished products of stainless steel | ||
| 7219.21.00 | Flat-rolled products of stainless steel, of a width of 600 mm or more, not further worked than hot-rolled, not in coils, of a thickness exceeding 10 mm | ||||
| 7220.11.00 | Hot-rolled stainless steel plate, of a width of less than 600 mm, of a thickness of 4.75 mm or more | ||||
| 7220.20.00 | Flat-rolled products of stainless steel, not further worked than cold-rolled or cold-reduced, of a width of less than 600 mm | ||||
| 7222.11.00.91 | Hot-rolled stainless steel bars, round, of a diameter of 25 mm or more | ||||
| 7222.19.00.11 | Hot-rolled stainless steel flat bars, of a diameter of 25 mm or more | ||||
| 7222.19.00.29 | Hot-rolled stainless steel bars, of rectangular cross section | ||||
| 7222.20.00 | Cold-formed or cold-finished stainless steel bars, of rectangular cross section | ||||
| 7222.30.00 | Other bars and rods of stainless steel: angles, shapes and sections of stainless steel | ||||
| 7222.30.00.30 | Other bars and rods of stainless steel: angles, shapes and sections of stainless steel, high nickel alloy | ||||
| 7228.50.00.90 | Other bars and rods of solid alloy steel, not further worked than cold-formed or cold-finished | ||||
| 7228.60.00 | 300M AMS 6419 alloy steel round bars | ||||
| 7326.19.90 | Steel forgings | ||||
| 7326.90.90.90 | Open-die forged steel plate | ||||
| 7604.29.00 | Aluminum alloy rods and bars | ||||
| 7606.12.00 | Aluminum alloy plate, not clad | ||||
| 7608.20.00 | Aluminum tubes and pipes, of aluminum alloys | ||||
| 7616.99.90.29 | Aluminum castings | ||||
| 7616.99.90.30 | Aluminum forgings | ||||
| 3 | 101803575RM0001 | 4012.90.90.30 | Tire treads | Imported for sale to company with business number 122644537 | |
| 4 | 102710027RC0002 | 8418.69.90.80 | Refrigeration units, of a kind used for trucks, trailers or vans | ||
| 5 | 119873420RM0002 | 7225.99.00 |
|
From March 13, 2025 to December 31, 2027 | |
|
From March 13, 2025 to December 31, 2027 | ||||
| 6 | 121478390RC0001 | 4823.69.00.90 | Custom paperboard trays | ||
| 7 | 127109387RT0001 | 7308.90.00.99 | The following guard rail end barrier systems, of specification AASHTO M180, NCHRP-350 (test level TL-3) and MASH (test level TL-3), with an A123 coating:
|
From March 13, 2025 to April 22, 2027 | Imported for supply to the Ministère des Transports et de la Mobilité durable du Québec |
| 8 | 128522992BN0001 | 8309.90.00 | Can lids | From March 13, 2025 to July 1, 2026 | |
| 9 | 133586628RM0001 | 7310.29.00 | Tanks, casks, drums or cans of a capacity of less than 50 litres | ||
| 8309.90.00 | Stoppers, caps and lids of base metal | ||||
| 10 | 139975262RC0002 | 8418.69.90.80 | Refrigeration units, of a kind used for trucks, trailers or vans | ||
| 11 | 723167151RM0001 | 9504.30.00 | Games operated by coins, bank notes, bank cards, tokens or by other means of payment | From March 4, 2025 to April 25, 2025 | |
| 12 | 731056107RT0001 | 8806.23.00 | Unmanned aircraft, for remote-controlled flight only, with maximum take-off weight more than 7 kg but not more than 25 kg | Goods imported to fulfill contract CW2384495 | |
| 13 | 791357346RT0001 | 9405.11.00 | Chandeliers and other electric ceiling or wall lighting fittings, designed for use solely with light-emitting diode (LED) light sources | From March 4, 2025 to April 5, 2025 | |
| 9405.19.00 | Chandeliers and other electric ceiling or wall lighting fittings, other than those designed for use solely with light-emitting diode (LED) light sources | From March 4, 2025 to April 5, 2025 | |||
| 9405.21.00 | Electric table, desk, bedside or floor-standing luminaires, designed for use solely with light-emitting diode (LED) light sources | From March 4, 2025 to April 5, 2025 | |||
| 9405.29.00 | Electric table, desk, bedside or floor-standing luminaires, other than those designed for use solely with light-emitting diode (LED) light sources | From March 4, 2025 to April 5, 2025 | |||
| 9405.42 | Other electric luminaires and lighting fittings, designed for use solely with light-emitting diode (LED) light sources | From March 4, 2025 to April 5, 2025 | |||
| 9405.49 | Other electric luminaires and lighting fittings, other than those designed for use solely with light-emitting diode (LED) light sources | From March 4, 2025 to April 5, 2025 | |||
| 14 | 825387335RT0001 | 0805.10.00 | Fresh oranges | ||
| 0805.40.00 | Fresh grapefruit | ||||
| 0805.50.00 | Fresh lemons and limes | ||||
| 15 | 838782944 | 8419.81.00 | Portable pizza oven, of a kind for use in a food truck | From March 4, 2025 to April 25, 2025 | |
| 16 | 841564214RT0001 | 1003.90.91 | Feed barley | From March 4, 2025 to May 31, 2025 | |
| 17 | 849087549RM0001 | 7606.12.00 | Aluminum sheets that have all of the following characteristics:
|
||
| 18 | 849922893RT0001 | 1006.30.00 | Semi-milled or wholly milled rice, whether or not polished or glazed | ||
| 19 | 865848790RT0001 | 8418.69.90.80 | Refrigeration units, of a kind used for trucks, trailers or vans | ||
| 20 | 885957597RT0001 | 7308.30.00.29 | Rolling steel door: McKeon model IS3020E-M-PC | Remission limited to one rolling steel door, imported for supply to building project at 400 Albert Steet, Ottawa, Ontario | |
| 21 | 892695016RC0001 | 8418.69.90.70 | Refrigeration condensing units | ||
| 8418.69.90.80 | Refrigeration units, of a kind used for trucks, trailers or vans | ||||
| 22 | 894660406RT0001 | 8418.69.90.80 | Refrigeration units, of a kind used for trucks, trailers or vans | ||
| 23 | 896297645RM0001 | 3925.10.00 | Agricultural water tanks, of medium-density polyethylene with UV inhibitors, with translucent walls for level visibility and gallon indicators, designed for liquids with a specific gravity of up to 1.7 relative to water at 4°C, equipped with polymer baffles for fluid control, with molded-in legs and band locators for tie-down, of a capacity of 3250 gallons, 3750 gallons or 4250 gallons | From March 4, 2025 to July 31, 2026 |
SCHEDULE 5
(Paragraph 4.3(a))
Motor Vehicles
- 8703.23.00.10
- 8703.24.00.10
- 8703.24.00.21
- 8703.24.00.22
- 8703.33.00.10
- 8703.33.00.21
- 8703.33.00.22
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Order.)
Issues
The Government of Canada has recently imposed tariffs on certain Chinese-made goods and on certain goods made in the United States (U.S.). The Government indicated it would consider remissions requests related to these surtaxes.
Background
U.S. surtax remission
On March 4, 2025, the United States imposed tariffs of 25% on Canadian goods and 10% on Canadian energy and potash for goods non-compliant with the Canada-United States-Mexico Agreement (CUSMA). On March 12, 2025, the United States imposed further tariffs of 25% on all Canadian steel and aluminum products. On April 3, 2025, the United States imposed global tariffs of 25% on imports of passenger vehicles and trucks. In the case of Canada (and Mexico), these auto tariffs apply in full to non-CUSMA originating vehicles, but apply only to the non-U.S. content of CUSMA originating vehicles.
Canada has responded to these tariffs by introducing a suite of countermeasures designed to compel the United States to remove its tariffs as soon as possible. On March 4, 2025, the Government of Canada imposed 25% tariffs on $30 billion in goods imported from the United States. On March 13, 2025, the Government of Canada imposed 25% tariffs on an additional $29.8 billion in steel, aluminum, and other products imported from the United States in response to U.S. tariffs against Canadian steel and aluminum products. In addition, on April 9, 2025, the Government of Canada imposed 25% tariffs on non-CUSMA compliant U.S.-made vehicles, and on the non-Canadian and non-Mexican content of CUSMA compliant U.S.-made vehicles.
These surtaxes are implemented through three separate orders in council: the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025), and the United States Surtax Order (Motor Vehicles 2025), made pursuant to section 53 of the Customs Tariff. They will remain in place until the United States eliminates its tariffs against Canadian goods.
Public consultations held in the context of these surtaxes confirmed stakeholder support for these countermeasures as a necessary response to U.S. tariffs. However, some stakeholders noted concerns with their ability to shift supply chains due to factors such as no or limited alternative sources of supply (short supply), or the requirement for certain products to comply with certification requirements, product specifications or contractual requirements, requiring Canadian businesses to purchase U.S. products.
On March 4, 2025, the Government announced a framework and process for how it will consider remission requests for the tariffs on products from the United States. Under specific circumstances, remission allows for relief from the payment of surtaxes, or the refund of surtaxes already paid. Remission represents an exception to the rules by providing for relief of otherwise applicable duties. Therefore, the Government considers remission only where it is required to address exceptional and compelling circumstances that, from a public policy perspective, are found to outweigh the primary rationale behind the application of the tariffs.
China surtax remission
The Government of Canada imposed a 100% surtax on Chinese-made electric vehicles on October 1, 2024, and a 25% surtax on Chinese-made steel and aluminum products on October 22, 2024. These measures, implemented through the China Surtax Order (2024), were introduced in response to concerns about unfair trade practices and to support domestic industries.
On October 18, 2024, the Government outlined a framework and process for considering remission requests related to these surtaxes on Chinese-made goods. Following an initial assessment of remission requests, the China Surtax Remission Order (2024) entered into force on January 31, 2025, providing relief from surtaxes on imports of certain steel, aluminum, and electric vehicles in cases of short supply, contractual obligations, or other exceptional circumstances. Following the assessment of additional remission requests, the Order Amending the China Surtax Remission Order (2024) [the amending order] entered into force on March 23, 2025, expanding the scope of steel and aluminum goods eligible for remission to further address the challenges faced by Canadian businesses.
Section 115 of the Customs Tariff provides the authority for the Governor in Council to remit surtaxes on the recommendation of the Minister of Finance.
Objective
The objective of this Order is to
- amend the United States Surtax Remission Order (2025) to reflect the scope of exemptions to U.S. trade actions against motor vehicles imports by providing duty relief for certain vehicle imports that were subject to surtaxes under the United States Surtax Order (Motor Vehicles 2025);
- amend the United States Surtax Remission Order (2025) to provide additional relief from surtaxes for goods found to be in short supply, for specific companies that cannot avoid the surtaxes due to existing contractual obligations, or that are facing particular exceptional circumstances that could have significant adverse impacts on the Canadian economy; and
- amend the China Surtax Remission Order (2024) to refine the scope of certain remissions and to correct an administrative error.
Description
Pursuant to section 115 of the Customs Tariff, the amending order remits surtaxes paid or payable on imports of certain goods from the United States, and amends Schedule 1 and Schedule 2 of the China Surtax Remission Order (2024).
United States Surtax Remission Order
The United States Surtax Remission Order is amended to extend remission to goods classified under a tariff item listed in Schedules 2 through 5 of the amending order:
- Schedule 2 remits surtaxes to any importer in respect of 46 products imported from the United States on or after the date of entry into force of the relevant order that have been determined to be in short supply.
- Schedule 3 remits surtaxes to any importer in respect of four products imported from the United States on or after the date of entry into force of the relevant order until March 13, 2026.
- Schedule 4 remits surtaxes for certain products imported from the United States by 23 specifically identified companies in exceptional circumstances that could have significant adverse impacts on the Canadian economy, such as those with unavoidable contractual obligations.
- Schedule 5 remits surtaxes on certain motor vehicle imports that were subject to surtaxes under the United States Surtax Order (Motor Vehicles 2025), including motor homes, ambulances, hearses, prison vans, and all-terrain vehicles.
China Surtax Remission Order (2024)
- The China Surtax Remission Order (2024) is amended to change three products from product-specific to company-specific relief, as a domestic source of supply has been identified for these products. The China Surtax Remission Order (2024) is also amended to provide company-specific relief for one additional company following assessment of its application for remission and to correct an administrative error in one of the tariff items in Schedule 2.
Regulatory development
Consultation
On March 4, 2025, Canada announced a public comment period with respect to the potential application of tariffs on a wide range of imports from the United States, including auto imports. From March 4 to April 2, 2025, Canada’s public comment period resulted in extensive stakeholder input and feedback, with nearly 7 000 written submissions.
Canadian businesses, stakeholders, and partners generally confirmed their support for Canada’s surtaxes on certain U.S. goods. However, some stakeholders noted concerns with their ability to shift supply chains away from the United States due to limited alternative sources of supply (short supply), the requirement for certain inputs comply with certification requirements, product specifications or contractual obligations. Stakeholders also raised concerns with the scope of Canada’s auto surtaxes, particularly their application to ambulances, hearses, motor homes and all-terrain vehicles.
On March 4, 2025, the Government of Canada also published on the Department of Finance’s website a notice explaining the remissions framework and process under which remission could be provided for surtaxes imposed on imports from the United States. Since that time, the Department has received a very high volume of requests from businesses seeking relief from the surtaxes on U.S. imports.
The Government has previous held public consultations between July 2 and August 1, 2024, on potential policy responses to unfair Chinese trade practices in electric vehicles, including on the imposition of surtaxes on Chinese electric vehicles pursuant to Section 53 of the Customs Tariff. In addition, a comment period was held between August 26 and September 20, 2024, following the issuance of a Notice of Intent to apply a surtax on Chinese-made steel and aluminum products. As with U.S. surtaxes, a framework and process under which remission could be provided were published on the Department of Finance’s website.
Further, Canadian producers were consulted on supply conditions in Canada in respect of the goods claimed to be in short supply by the remission requestors. Their views informed the short supply determinations made with respect to the remission of surtaxes for goods in Schedule 2 and Schedule 3. Following publication of the China Surtax Remission Order (2024), some Canadian producers raised concerns with certain goods included in Schedule 1, informing the decision to move these goods to Schedule 2 of that Order.
Modern treaty obligations and Indigenous engagement and consultation
Following an assessment of modern treaty implications, no adverse impacts on potential or established Indigenous or treaty rights, which are recognized and affirmed in section 35 of the Constitution Act, 1982, were identified in the Order.
Instrument choice
Section 115 of the Customs Tariff provides the authority for the Governor in Council to remit surtaxes on the recommendation of the Minister of Finance.
Regulatory analysis
Benefits and costs
This Order is a relieving mechanism to the benefit of industry impacted by the U.S. surtaxes. The administrative costs for Canadian businesses to claim remission of the surtaxes are expected to be limited.
In accordance with the criteria that have been set out, remission is provided only where warranted due to conditions of short supply, pre-existing contractual obligations, and exceptional circumstances requiring lead time for Canadian businesses to adjust their supply chains to the surtaxes.
Items listed in Schedules 2 and 3 are goods that are used as inputs for further manufacturing in Canada and are not reasonably available from any other alternative sources globally. In the absence of remission, Canadian businesses that use these goods would have to pay the surtax, which would increase production costs. Depending on the product, these costs could ultimately be passed on to Canadian consumers or downstream producers. Schedules 2 and 3 mitigates this issue by providing remission for such goods, regardless of the importer or the company using them.
Goods listed in Schedule 4 have been identified as items for which a contract is already in place requiring Canadian businesses to purchase U.S. inputs, or companies are facing exceptional circumstances, and more time is required to complete the process of switching suppliers to avoid significant adverse impacts on the Canadian economy. In these cases, remission allows additional time for companies to fulfill original contracts or switch suppliers without being unduly burdened by surtaxes.
The motor vehicles listed in Schedule 5 and elsewhere in the Order are not included in the United States’ tariffs on Canadian exports. Providing remission will align Canada’s retaliatory tariffs on motor vehicles with those of the United States, benefitting Canadian consumers, businesses, and governments who use those vehicles.
Moving certain goods from Schedule 1 to Schedule 2 of the China Surtax Remission Order will support Canadian producers of those goods by limiting broad-based remission for imports from China. Company-specific remission will remain available under Schedule 2 for the original requestors, ensuring they are not negatively affected by this change.
For importations made after the date of entry into force of this amending order, remission claims can be made for each applicable importation as part of the process of filling existing customs documentation requirements. The importer will be required to include one extra code on their usual import document. As in all cases, the importer must maintain records supporting their importation (e.g. related to tariff classification, entitlement to a tariff preference, entitlement to the remission). There would be minimal incremental costs for the Government to process the claims.
Importers requesting a refund for goods imported prior to the entry into force of this amending order will submit forms to the Canada Border Services Agency (CBSA), accompanied by supporting documentation, establishing that the imported goods qualify for remission. There would be minimal incremental costs for industry to supply the documentation and for the Government to process the claims.
Small business lens
Analysis under the small business lens concluded that the Order will impact small businesses. Some of the importers meet the definition of “small business” in the Policy on Limiting Regulatory Burden on Business, and the process to claim remission of duties paid meets the definition of “administrative burden” set out in the Policy. No additional flexibility is necessary for small businesses claiming remission, as all eligible importers already possess the original customs forms required to justify remission and will benefit from the remitted funds.
One-for-one rule
This Order relates to tax administration and is exempt from the requirement to offset administrative burden and regulatory titles under the one-for-one rule. The requirement for Canadian importers to submit claims for remission meets the Red Tape Reduction Act definition of administrative burden on businesses. However, duties are considered to be “taxes” for the purpose of the one-for-one rule and have been exempted from the offset requirement.
Regulatory cooperation and alignment
The amending order is not related to a work plan or commitment under a formal regulatory cooperation forum.
Effects on the environment
In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment, a preliminary scan concluded that this Order would not result in positive or negative environmental effects; therefore, a strategic environmental and economic assessment is not required.
Gender-based analysis plus (GBA+)
No impacts based on gender and other identity factors have been identified for this Order.
Implementation, compliance and enforcement, and service standards
The CBSA will assess any claims for remission made pursuant to the Order and will ensure compliance with its terms and conditions in the normal course of its administration of customs and tariff-related legislation and regulations. In doing so, the existing administrative framework will be leveraged to ensure that costs can be managed within existing resources. Any refund issued pursuant to the amending order will be administered by the CBSA. Depending on the volumes and complexity of refund submissions, the CBSA strives to achieve a 90-day processing standard.
Contact
Laura Bourns
Director
Domestic Tariff Policy
International Trade Policy Division
Department of Finance Canada
Ottawa, Ontario
K1A 0G5
Telephone: 343‑550‑7777