Process for requesting remission of surtaxes that apply on certain goods from the U.S.

The Government of Canada is outlining a framework and process for how it will consider remission requests for the surtaxes on products that came into force on July 1, 2018.  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. As such, remission is only used to address exceptional and compelling circumstances that, from a public policy perspective, are found to outweigh the primary rationale behind the application of duties and, in the current case, surtaxes.

The Department of Finance has issued guidelines outlining a process for applying for a surtax exemption.

The guidelines are available on the website of the Department of Finance Canada