July 3, 2026

Amendments to the United States Surtax Remission Order (2025)

The U.S. Surtax Remission Order relieves Canadian importers from paying surtaxes Canada imposed on certain U.S. goods (steel, aluminum, and related products). Recent amendments to the Order have added new products to several schedules and extended horizontal relief by a year to June 30, 2027. More details below:

  • Products have been added to schedules 2, 3, 4, and 4.1, further to an assessment of a fourth tranche of remission requests received by the Department of Finance.
  • Horizontal relief, which had been set to expire on June 30, 2026, has been extended to June 30, 2027, for the following:
    • Aluminum and steel goods and motor vehicles used for public health, health care, public safety and national security purposes under Section 1 and 2; 
    • Aluminum goods used for manufacturing, processing, food and beverage packaging or agricultural production under Section 3; and, 
    • Aluminum and steel goods used for the manufacturing of motor vehicles, aerospace products, and their related parts under Section 3.1. 
  • Remission has been extended to a range of steel mill products, listed in Schedule 6, that have been determined not to be made in Canada.

For reference, the Remission Order is structured as follows:

  • Products listed in Schedules 1, 2, 5 and 6 and Section 4.3 are subject to broad remission for all importers, indefinitely from the time the tariffs came into effect.
  • Products listed in Schedule 3 are subject to broad remission for all importers, from the time the tariffs came into effect until the date specified in column 3.
  • Products listed in Schedule 4 are subject to remission by a specified importer listed in column 1 (according to business number) and subject to any other applicable condition listed in column 4, from entry into force of the tariffs until September 1, 2025. 
  • Products listed in Schedule 4.1 are subject to remission by a specified importer listed in column 1 (according to business number), during the period specified in column 4, and subject to any other applicable condition listed in column 5.

For more information, please review the amendment here. Further information will be published in due course in the CBSA’s Customs Notice.

Filing Claims Under the Remission Order & Duty Drawback

Carson can help you file claims for a wide range of products that were granted relief, including cases where surtax has already been paid.

If your steel items aren’t covered by the Remission Order, you may still recover surtax through a duty drawback — provided the goods are either exported from Canada in the same condition or used in the production of goods that are subsequently exported. If you export products that contain surtaxable items, please get in touch with us to explore your options.