In June 2026, the Government of Canada announced important amendments to the United States Surtax Remission Order (2025). These amendments officially came into effect on June 22, 2026, and are essential for importers, as they have a direct impact on the application of surtax remissions. Please refer to Customs Notice 25-19 for complete details on the updates.
The following are key amendments designed to broaden relief and extend existing provisions:
- Expanded Product Coverage: Following a comprehensive assessment of further remission requests, additional products have now been added to Schedules 2, 3, 4, and 4.1 of the Remission Order. Clients are advised to review these schedules for potential new eligibility.
- Extended Horizontal Relief: The horizontal relief, which was originally set to expire on June 30, 2026, has been extended for an additional year, now valid until June 30, 2027. This extension provides continued relief for:
- Aluminum and steel goods, and motor vehicles, used for public health, health care, public safety, and national security purposes.
- Aluminum goods utilized in manufacturing, processing, food and beverage packaging, or agricultural production.
- Aluminum and steel goods employed in the manufacturing of motor vehicles, aerospace products, and their related parts.
- Remission for Steel Mill Products: Remission has also been extended to a range of specific steel mill products, as listed in new Schedule 6 of the remission order. Importers should pay particularly close attention to the tariff items found in schedule 6. If they import any steel products under those classifications, they should contact their Livingston account representative to request their tariff database be updated to take advantage of the remission order.
For clarity, the Remission Order categorizes products with varying conditions for remission:
- Broad, Indefinite Remission: Products included in Schedules 1, 2, 5, 6, and Section 4.3 are eligible for broad remission for all importers. This remission is effective indefinitely from the time the tariffs were initially introduced.
- Broad Remission with Specific End Date: Products found in Schedule 3 qualify for broad remission for all importers, commencing from the tariff imposition date until a specified date indicated in column 3 of the schedule.
- Importer-Specific Remission: Products in Schedule 4 are subject to remission for specified importers (identified by their business number) and under certain conditions. This relief is valid from the tariff entry into force until September 1, 2025. Products in Schedule 4.1 also involve importer-specific remission, with conditions and during periods specified within that schedule.
These amendments are critical for importers, and we recommend a thorough review of your import activities in light of these changes. For further information or assistance in understanding how these updates impact your specific operations, please contact your Livingston account representative.