The Order Amending the China Surtax Remission Order (2024) and the United States Surtax Remission Order (2025) (2025-1) (the “Remission Order”) entered into force on October 15, 2025, has been amended.
These amendments are intended to minimize the negative effects of the surtaxes on Canadian companies and entities by providing relief for goods that are used in Canadian manufacturing, processing and food and beverage packaging, and for those used to support public health, health care, public safety, and national security objectives.
The full text of the Remission Order will be published in the November 5, 2025 edition of Part II of the Canada Gazette.
The amendments to the United States Surtax Remission Order (2025) are structured as follows:
- Products listed in Schedules 1 and 2 are subject to broad remission for all importers, indefinitely from the time the tariffs came into effect.
- Products listed in Schedule 3 are subject to broad remission for all importers, from the time the tariffs came into effect until the date specified in column 3.
- Products listed in Schedule 4 are subject to remission by a specified importer listed in column 1 (according to business number) and subject to any other applicable condition listed in column 4, until September 1, 2025.
- Products listed in Schedule 4.1 are subject to remission by a specified importer listed in column 1 (according to business number), during the period specified in column 4, and subject to any other applicable condition listed in column 5.
- Products listed in Section 4.3 are subject to indefinite broad remission for all importers, from the time the tariffs came into effect.
Horizontal Relief
Please also note that, in addition to product and company-specific relief, the Remission Order also implements the following changes to the horizontal relief provided under the United States Surtax Remission Order (2025):
• Relief provided for public health, public safety and national security entities under Sections 1 and 2 has been extended to December 15, 2025.
• Relief provided for goods used in manufacturing, processing and the packaging of a food or beverage under Section 3 has also been extended to December 15, 2025, and expanded to cover goods used in agricultural production.
Amendments to the China Surtax Remission Order (2024)
The amendments to the China Surtax Remission Order (2024) are structured as follows:
• Products listed in Schedule 1 are subject to broad remission for any importer during the period beginning on October 22, 2024, and ending on December 31, 2025.
• Products listed in Schedule 2 are subject to remission by a specified importer listed in column 1 (according to business number), during the period specified in column 4, and subject to any other applicable condition listed in column 5.
The Remission Order expands the scope of relief provided under the China Surtax Remission Order (2024), first implemented in January 2025, and amended in March and June 2025 (see a version current as of June 26, 2025 here).
To claim remission please refer to the following Customs Notices
Customs Notice 25-19: United States Surtax Remission Order (2025)Customs Notice 25-05: China Surtax Remission Order