United States Surtax Remission Order
This order grants remission of certain surtaxes on specified imported goods if the listed conditions are met, including import timing and filing a remission claim within two years.
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- Jurisdiction
- Canada
- Instrument
- Regulation
- Version
- 26 May 2026
- Language
- en
- Official source
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United States Surtax Remission Order
AI-assisted research summary: This order grants remission of certain surtaxes on specified imported goods if the listed conditions are met, including import timing and filing a remission claim within two years.
United States Surtax Remission Order Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115a of the Customs Tariffb, makes the annexed United States Surtax Remission Order. S.C. 2005, c. 38, par. 145(2)(j) S.C. 1997, c. 36 Remission Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) in respect of the goods referred to in Schedules 1, 2 or 3. Conditions Remission referred to in subsection (1) is granted on the following conditions: in the case of a good referred to in Schedule 1, it is imported into Canada on or after July 1, 2018; in the case of a good referred to in Schedule 2, it is imported into Canada during the period beginning on July 1, 2018 and ending on May 20, 2019; in the case of a good referred to in column 2 of Schedule 3, it is imported into Canada by an importer listed in column 1 during the period specified in column 3, and subject to any other applicable condition listed in column 4; no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation. Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Other Goods) in respect of goods referred to in Schedule 4. the good is imported into Canada on or after July 1, 2018; in the case of goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, the good was purchased and sold under contract by the importer before May 31, 2018, and the good has not been exported from Canada and subsequently re-imported into Canada; Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) and United States Surtax Order (Other Goods) in respect of goods temporarily imported into Canada for the purpose of repair, alteration or storage. the good is exported immediately after having been repaired, altered or removed from storage, whichever occurs last, but no later than 12 months after the date on which the imported good was released; Definitions The following definitions apply in this section. alteration in relation to a good, does not include an operation or process that destroys the essential characteristics of the good; creates a new or commercially different good; and in the case of an unfinished good, is part of the production or assembly of the good into a finished good. (modification) repair in relation to a good, means the restoration of a good or its components to good operating condition, including renovation, re-dyeing, cleaning and re-sterilizing, but does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. (réparation) Registration This Order comes into force on the day on which it is registered. For imports recorded under one of the following transaction numbers (B3-3 Form): 10819401244311 10819401253950 10819401253949 10819401260891 10819401174636 10819401300047 10819401300684 10819401300515 10819401300504 10819401300526 10819401319969 10819401325570 10819401325455 10819401298599 10819401263440 10819401266283 10819401233513 10819401234558 10819401264806 10819401265578 10819401261073 10819401261062 10819401299727 12997083757544 12997083763018 12997732964952 12997231529029 12997083816818 For imports recorded under the following transaction number (B3-3 Form): 17863105499904 17863105478362 17863105491882 17863105502271 Goods ordered under purchase number: 27126 (March 28, 2018) – to be imported; or 27273 (May 1, 2018) – imported under transaction number (B3-3 Form) 13177192286910 Goods ordered under purchase order number: 26975 (February 15, 2018) – to be imported; 26976 (February 15, 2018) – to be imported; or 27278 (May 1, 2018) – to be imported 27195 (April 13, 2018) - imported under transaction number (B3-3 Form) 13177193160546 and to be imported; 27275 (May 1, 2018) – to be imported; or 27276 (May 1, 2018) – to be imported 27274 (May 1, 2018) - to be imported; 27277 (May 1, 2018) - imported under transaction number (B3-3 Form) 13177193042586 and to be imported; 27347 (May 23, 2018) - imported under transaction number (B3-3 Form) 13177192417019 and to be imported; or 27350 (May 23, 2018) - imported under transaction number (B3-3 Form) 13177193267292, 13177191284006 and to be imported Goods ordered under Purchase Order Number 27334 (May 16, 2018) - imported under any of the following transaction numbers (B3-3 Form): 13177190728943 13177191379943 13177191930996 13177191944060 Goods ordered under Purchase Order Number 27359 (May 24, 2018) – imported under the following transaction number (B3-3 Form): 13177315258407 13177191780096 16865819296413 16865819296015 16865819296037 16865819305880 16865819316941 16865819323699 16865819325533 16865819326578 16865819340224 16865819357781 16865819363142 16865819367339 16865819367545 16865819383317 16865819387059 16865819388061 16865819400078 16865819407634 16865819414940 16865819415111 16865819422611 16865819425055 16865819447186 16865819455791 16865819469456 13284639341882 12997492696978 10215811360847 10215811545543 10215811682367 10215811289439 10215811310631 10215811381604 10215811439123 10215811461086 10215811495849 12997775643180 12997775643077 12997775794980 12997775758986 12997775776216 12997775794877 12997775810149 12997775820697 12997775891762 13409084409760 13409084409942 13409086210857 13409086211006 13409086212860 13409086212882 13409086212893 13409086213155 13409086213326 13409086214704 13409086217397 13409086217605 For goods ordered under one of the following purchase orders: 28702H 29522D 30136H 30209H 30222H 28691H 30181H 30184H 30186H 13276214951970 13276215051598 13276215179169 13276215179283 12138734228501 12138734220477 12138734220503 12138734222629 12138734222890 12138734223700 12138734227920 12138734228011 12138734271388 12138734744562 12138734766967 12138734767354 12138734768242 12138734774068 12138734779906 12138734780204 12138734785061 12138734791979 12138734792765 12138734959551 12138735004229 12138735004719 12138735007119 12138735010706 12138735021082 12138735022915 12138735022937 12138735027362 12138735032438 12138735068011 12138735069329 12138735069363 12138735090985 12138735091167 12138735169934 13409084406892 13409086214873 13409086213612 13049084384168 13409086212702 13409084384044 13409084384226 11197004149460 11197004149507 11197004171971 11197004183715 11197004184384 11197004184395 11197004185125 11197004189276 11197004189880 11197004198051 35605 35756 35811 35884 16717206170456 16717206175861 16717206175974 16717206195091 16717206199040 16717206199197 16717206207950 16717206226247 16717206226326 13292934658174 13292934713923 13292934863981 13292934946526 13292935295748 13292935357242 13292935407173 13292936106466
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