CBSA Amends Surtax Remission Order to Clarify Relief for U.S. Imports

The amendments offer Canadian importers temporary cost savings on U.S.-origin goods and relieve the impact of surtaxes on critical sectors such as health care, manufacturing, processing, and food packaging.

On August 29, 2025, the Canada Border Services Agency (CBSA) amended Customs Notice 25-19, the United States Surtax Remission Order (2025), to update and clarify how importers can benefit from surtax remission on certain eligible goods.

These amendments allow relief on goods affected by the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) and the United States Surtax Order (Motor Vehicles 2025).

This applies to goods imported from April 17, 2025, through October 16, 2025.

Within this six-month period, eligible shipments can qualify for immediate remission at entry, and importers may be eligible for refunds for previously cleared goods.

The amendments also address how courier low-value shipments (CLVS) are treated, confirming that most CLVS imports are excluded, but adjustments may be made through the CBSA’s CARM Commercial Client Portal (CCP) if surtax was applied to eligible goods.

Surtax remission provisions

Remission applies to four main categories, indicating which goods and organizations qualify for relief from surtaxes paid or payable. These are:

1. Public health, public safety, and national security

Remission is granted for goods imported by or on behalf of the following entities:

1. 1. 1. Government or clinical health research organizations
      2. Organizations that produce or store medical countermeasures, including pharmaceuticals or medical devices.
      3. The office of a public health official (as defined in the Food and Drug Regulations)
      4. Ambulance and emergency response organizations
      5. Firefighting services
      6. Law enforcement agencies
      7. Federal or provincial correctional services
      8. The Department of National Defence
      9. The Canadian Forces
      10. The Canadian Security Intelligence Service 

2. Health care

Remission is granted for goods imported for use in medically necessary health care, including at:

• • • Hospitals
    • Health care or dental clinics
    • Medical, dental, or diagnostic laboratories
    • Long-term care facilities

It also applies to goods imported by or on behalf of:

• • • Entities that provide products or services related to blood, cells, tissues, or organs
    • Federal, provincial, local, or Indigenous health authorities

3. Manufacture, processing, or packaging

Remission is granted for goods imported for use in Canada in:

• • • The manufacture or processing of any good
    • The packaging of a food product or beverage

4. Goods referred to in the Schedule

Remission is granted for goods specifically listed in the Schedule of the order.

These goods are identified in column 1 of the Schedule and must be classified under the tariff classification numbers in column 2.

How to claim remission

Importers can apply for remission directly at the time of import by entering the correct Special Authority OIC code in the Commercial Accounting Document (CAD), as follows:

• Use code 25-0466A when claiming remission for goods covered by public health, public safety, or national security
• Use code 25-0466B when claiming remission for goods used in health care
• Use code 25-0466C when claiming remission for goods used in manufacturing, processing, or food and beverage packaging
• Use code 25-0466D when claiming remission for goods listed in the schedule of the order

Additional Special Authority codes apply to other scheduled goods and are set out in the CBSA’s detailed remission schedules.

For shipments where surtax has already been paid, corrections and refund claims can be submitted via the CCP or via EDI/API.

Claims must be supported by full documentation, such as the CAD, purchase order, commercial invoice, bill of lading, waybill, etc.

However, surtax remission is subject to the following three conditions:

1. The goods must be imported into Canada before October 16, 2025
2. No other claim for surtax relief may have been granted under the Customs Tariff
3. The importer must make a remission claim to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation

How Cole International can help

At Cole International, we provide customs and compliance consulting and customs brokerage services to help you navigate changing regulations and streamline the importing of goods into Canada.

Our team can help you determine whether your imports qualify for surtax remission, ensure the correct Special Authority codes are applied, and prepare the documentation required by CBSA. 

For more information about surtax remission and to verify that your past shipments are eligible, please reach out to one of our trade professionals.