Canada Updates United States Surtax Remission Order (2025)

The Government of Canada has amended the United States Surtax Remission Order (2025), with the changes entering into force on June 22, 2026. The amendments expand the scope of available surtax relief and extend several existing remission measures. Key Amendments The principal changes include:

• Additional eligible products: New products have been added to Schedules 2, 3, 4, and 4.1 following the Department of Finance Canada's review of a fourth tranche of remission requests.
• Extension of horizontal remission measures: Relief that was scheduled to expire on June 30, 2026, has been extended until June 30, 2027 for:
  • Aluminum and steel goods, as well as motor vehicles, imported for public health, health care, public safety, and national security purposes;
  • Aluminum products used in manufacturing, processing, food and beverage packaging, and agricultural production; and
  • Aluminum and steel products used in the manufacture of motor vehicles, aerospace products, and their related parts.
• New relief for steel mill products: Remission has been expanded to include a range of steel mill products listed in Schedule 6 that have been determined not to be manufactured in Canada.

Current Structure of the Remission Order The amended Remission Order now provides:

• Schedules 1, 2, 5, 6, and Section 4.3: Broad remission available to all importers on an ongoing basis from the date the surtaxes came into effect.
• Schedule 3: Broad remission available to all importers until the expiry date specified for each product.
• Schedule 4: Importer-specific remission available to designated importers, subject to the applicable conditions and eligibility requirements.
• Schedule 4.1: Importer-specific remission available to designated importers for the periods and under the conditions specified in the Order.

Next Steps The Canada Border Services Agency (CBSA) will continue administering claims for surtax remission under the amended Order and is expected to publish updated administrative guidance. Importers that may benefit from the expanded relief should review the revised schedules to determine whether their products or operations now qualify for remission. Businesses importing affected goods should also evaluate whether they may be eligible to recover surtaxes previously paid or to claim relief on future imports. If you have questions regarding the impact of these amendments or require assistance in assessing eligibility or preparing remission claims, please contact your Buckland representative. Source: Order Amending the United States Surtax Remission Order (2025)