The Canada Border Services Agency (CBSA) updated Customs Notice 25-19 on October 17, 2025, to provide an extension of the provisions under the United States Surtax Remission Order (2025).
The Remission Order allows the continued relief of surtaxes paid or payable on eligible goods under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025).
The Order intends to minimize the negative effects of the surtaxes on Canadian companies and entities by providing relief for goods used in Canadian manufacturing, processing and food and beverage packaging, and for those used to support public health, health care, public safety, and national security objectives.
Please refer to Customs Notice 25-19: United States Surtax Remission Order (2025) for complete details regarding the circumstantial requirements and application of the remission
All claims for surtax relief must be supported by all relevant documents (e.g., Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, waybill) that demonstrate that they meet the following conditions of relief set out in the Remission Order:
- The good was imported into Canada before December 16, 2025; or dates provided for in the provisions of the order as listed in the Customs Notice
- 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.
For further assistance or clarification, consult with a Livingston trade representative.