On January 30, 2026, the Order Amending the China Surtax Remission Order (2024), No. 2 (the “Remission Order”) officially entered into force.
This amendment expands the scope of relief for surtaxes originally implemented in January 2025, and subsequently amended in March, June, and October 2025
Overview of the Remission Order
The Remission Order provides relief from surtax payments at the time of importation or the retroactive refund of surtaxes already paid. The relief is divided into two categories:
- Schedule 1 (Broad Relief): Products listed here are eligible for remission for any importer for the period beginning October 22, 2024, and ending December 31, 2026.
- Schedule 2 (Specified Relief): Products listed here are subject to remission only for specified importers (identified by Business Number) during specific timeframes and subject to conditions listed in the Order.
Critical Regulatory Update: CBSA Customs Notice Pending
Please be advised that while the Department of Finance has enacted this Order, the Canada Border Services Agency (CBSA) has not yet provided an amended Customs Notice. Note: This administrative delay is pending to ensure the proper allocation of special authority codes required at the time of importation. These codes are essential for both immediate relief and the successful retroactive recovery of surtaxes paid on previous entries.
Order Amending the China Surtax Remission Order (2024), No. 2: SOR/2026-14
Please contact our regulatory team with any concerns or questions.