This Notice was recently updated March 6, 2026.
The Order provides 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.
Use of special appropriate authorization codes is case sensitive and must meet the conditions (HS classification and product definition) set out in the applicable schedule of the order. The authorization code must be referenced on the Custom Accounting Document (CAD) at the time of entry to avoid surtaxes.
Requests for refund of surtaxes paid must be made within the prescribed time limits and reference the appropriate authorization code.
Paragraphs 37 – 48 indicate the applicable authorization codes to be used based on the details provided in the schedule of the Order.
Order Amending the United States Surtax Remission Order (2025): SOR/2026-16