The purpose of this Customs Notice is to advise of the China Surtax Remission Order (2024) (the Order), effective January 31, 2025, which allows for the relief of surtaxes paid or payable under the China Surtax Order (2024), in respect of eligible goods referred to in Schedule 1 or 2 and the Steel Goods and Aluminum Goods Surtax Order, in respect of the goods referred to in Schedule 1. Remission is being granted pursuant to section 115 of the Customs Tariff.
Remission is granted for the goods listed in the China Surtax Remission Order (2024): SOR/2025-12 under the following conditions:
- in the case of a good listed in Schedule 1:
- it is not the subject of an order or finding, as defined in subsection 2(1) of the Special Import Measures Act, on the date of importation
- it is imported into Canada during the period beginning on October 22, 2024, and ending on December 31, 2026
2. in the case of a good referred to in column 3 of Schedule 2 that item classified under the tariff item listed in column 2, it is imported into Canada by an importer listed in column 1 during the period specified in column 4, and subject to any other applicable condition listed in column 5
3. no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good
4. the good is not subsequently exported to the United States in the same condition in which it was imported
5. the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation
To obtain relief of surtax at time of import, the relevant special authorization code is to be entered in the Special Authority OIC field on the Commercial Accounting Declaration (CAD).