China Surtax Remission Order (2024) (SOR/2025-12)

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Regulations are current to 2026-01-19 and last amended on 2025-10-15. Previous Versions

China Surtax Remission Order (2024)

SOR/2025-12

Registration 2025-01-31

China Surtax Remission Order (2024)

P.C. 2025-54 2025-01-31

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed China Surtax Remission Order (2024) under section 115Footnote ^a of the Customs TariffFootnote ^b.

Marginal note:Remission

1 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the China Surtax Order (2024) in respect of the goods referred to in Schedule 1 or 2.
Marginal note:Conditions
(2) Remission referred to in subsection (1) is granted on the following conditions:
- (a) in the case of a good referred to in Schedule 1
  - (i) it is not the subject of an order or finding, as defined in subsection 2(1) of the Special Import Measures Act, on the date of importation, and
  - (ii) it is imported into Canada during the period beginning on October 22, 2024 and ending on December 31, 2025;
- (b) in the case of a good referred to in column 3 of Schedule 2 that is classified under the tariff item listed in column 2, it is imported into Canada by an importer listed in column 1 during the period specified in column 4, and any other applicable condition listed in column 5 is met;
- (c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good;
- (d) the good is not subsequently exported to the United States in the same condition in which it was imported; and
- (e) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.

Marginal note:Registration

2 This Order comes into force on the day on which it is registered.