United States Surtax Remission Order (2025) (SOR/2025-122)

Marginal note:Remission — public health, public safety and national security

1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported for use by any of the following entities for the purpose of health care, public health, public safety, national defence or national security:

• (a) a government health research organization or clinical health research organization;

• (b) an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;

• (c) the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;

• (d) an organization that provides ambulance or other emergency response services;

• (e) a firefighting service;

• (f) a law enforcement agency;

• (g) a federal or provincial correctional service;

• (h) the Department of National Defence;

• (i) the Canadian Forces; or

• (j) the Canadian Security Intelligence Service.

Marginal note:Remission — health care

2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported

• (a) for use in the provision of medically necessary health care services, including services provided at

  • (i) a hospital,

  • (ii) a health care or dental clinic,

  • (iii) a medical, dental or diagnostic laboratory, or

  • (iv) a long-term care facility; or

• (b) for use by any of the following entities for the purpose of health care or public health:

  • (i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or

  • (ii) a federal, provincial, local or Indigenous health authority.

Marginal note:Remission — manufacture, processing, production or packaging

3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported for use, in Canada, in the manufacture or processing of any good, in the production of any agricultural product or in the packaging of a food product or beverage.

Marginal note:Remission — United States Surtax Order (Steel and Aluminum 2025)

3.1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported

• (a) for use in the manufacture of motor vehicles or chassis for motor vehicles or in the manufacture of parts of or accessories for motor vehicles or chassis for motor vehicles; or

• (b) for use in aircraft, ground flying trainers or spacecraft or in parts of aircraft, ground flying trainers or spacecraft.

Marginal note:Remission — goods referred to in Schedule 1

4 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of the goods referred to in column 1 of Schedule 1 that are classified under a tariff classification number set out in column 2.

Marginal note:Remission — goods referred to in Schedules 2 and 3

4.1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods referred to in column 2 of Schedule 2 or 3 that are classified under a tariff classification number set out in column 1.

Marginal note:Remission — goods referred to in Schedule 4

4.2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods that are classified under a tariff classification number set out in column 2 of Schedule 4.

Marginal note:Remission — goods referred to in Schedule 4.1

4.21 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods that are classified under a tariff classification number set out in column 2 of Schedule 4.1.

Marginal note:Remission — motor vehicles

4.3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (Motor Vehicles 2025) in respect of

• (a) motor vehicles that are classified under a tariff classification number set out in Schedule 5;

• (b) all-terrain vehicles, including utility terrain vehicles and side-by-side vehicles; and

• (c) hearses and hearse limousines.

Marginal note:Conditions

5 Remission is granted on the following conditions:

• (a) in the case of a good in respect of which remission is granted under section 1 or 2, it is imported into Canada before July 1, 2026;

• (a.01) in the case of a good that is referred to in Schedule 1 to the United States Surtax Order (Steel and Aluminum 2025) and in respect of which remission is granted under section 3, it is imported into Canada before July 1, 2026;

• (a.02) in the case of a good that is referred to in Schedule 2 to the United States Surtax Order (Steel and Aluminum 2025) and in respect of which remission is granted under section 3, it is imported into Canada before February 1, 2026;

• (a.03) in the case of a good in respect of which remission is granted under section 3.1, it is imported into Canada on or after February 1, 2026 and before July 1, 2026;

• (a.04) in the case of a good referred to in Schedule 3, it is imported into Canada before the date specified in column 3 of that Schedule;

• (a.1) in the case of a good that is classified under a tariff classification number set out in column 2 of Schedule 4,

  • (i) it is imported into Canada by a person whose business number is set out in column 1,

  • (ii) it conforms to the description set out in column 3, if any,

  • (iii) it is imported before September 1, 2025, and

  • (iv) it is imported in accordance with the conditions set out in column 4, if any;

• (a.2) in the case of a good that is classified under a tariff classification number set out in column 2 of Schedule 4.1,

  • (i) it is imported into Canada by a person whose business number is set out in column 1,

  • (ii) it conforms to the description set out in column 3, if any,

  • (iii) it is imported during the period specified in column 4, if any, and

  • (iv) it is imported in accordance with the conditions set out in column 5, if any;

• (b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and

• (c) 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:For greater certainty

5.1 For greater certainty, there is no time limit that applies in respect of the importation of goods referred to in section 4.3 or in Schedule 1, 2 or 5.

Marginal note:Coming into force

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