Revision to the United States Surtax Remission Order, 2018-1272

On December 19, 2018, the Canada Border Services Agency (CBSA) revised Customs Notice 18-16 in regards to the application of the United States Surtax Remission Order 2018-1272.

The amended Remission Order now includes additional products eligible for remission, including for specific companies facing particular circumstances, such as contractual obligations. As well as extending the eligible period of certain goods deemed to be in short supply. However, the revised Remission Order no longer provides HS classifications for those goods listed within the Schedules.

The revised Remission Order now contains 4 schedules as follows:

  • For certain steel and aluminum products determined to be in situations of ongoing short supply and referred to in Schedule 1 of the amending Remission Order, relief can be granted from surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum) for an indefinite period (i.e., for products imported from the U.S. on or after July 1, 2018).
  • For certain steel and aluminum products determined to be in situations of temporary short supply and referred to in Schedule 2 of the amending Remission Order, relief can be granted from surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum)for a time-limited period (i.e., for products imported from the U.S. from July 1, 2018 to April 30, 2019). Schedule 2 of the amending Remission Order also extends the period of remission of countermeasures for products previously covered under Schedule 2 of the Remission Order, from December 31, 2018 to April 30, 2019.
  • For certain steel and aluminum products imported pursuant to certain contractual obligations existing prior to May 31, 2018, or under exceptional circumstances, and referred to in Schedule 3 of the amending Remission Order, relief can be granted from surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum)This relief is limited to specifically listed importers, for specified periods (e.g., for imports until April 30, 2019 in most cases) and subject to applicable conditions as prescribed in Schedule 3 of the amending Remission Order.
  • The amending Remission Order also remits surtaxes for two additional manufacturing inputs (i.e., certain plywood and certain paperboard) determined to be in short supply and referred to in Schedule 4. Remission for these products can be granted from surtaxes paid or payable under the United States Surtax Order (Other Goods)for an indefinite period (i.e., for products imported from the U.S. on or after July 1, 2018). This remission is limited, however, to situations in which the products are used as inputs into manufacturing activities in Canada.

Lists of Steel, Aluminum & Other Goods subject to the Remission is available here.

Please contact your Livingston account representative should you have any questions.