Tuesday, October 13, 2026

CBSA REGULATION REVISIONS: Navigating the Latest Canadian Retaliatory Tariffs – Essential Updates on Surtax Eligibility and Exemptions

Customs Notice 25-19: United States Surtax Remission Order (2025) has been updated to include the expanded the scope of surtax relief and align the remission order with the newer United States Surtax Order (2026).

The United States Surtax Order (2026) provides for three surtax rates:

The new Order applies to:

15% on goods listed in Schedule 1

25% on goods listed in Schedule 2

50% on goods listed in Schedule 3

Complete list of U.S. products subject to counter tariffs

The applicable rate depends on the tariff item listed in the schedules.

Relief (remission) of surtaxes otherwise owed is available when the prescribed conditions are met.

Remission now covers surtaxes imposed under the United States Surtax Order (2026)

• Relief is no longer limited to the 2025-1, Steel & Aluminum 2025, and Motor Vehicles 2025 surtax orders.
• Eligible goods may now receive remission for surtaxes paid or payable under the United States Surtax Order (2026) as well.

 Extended eligibility period for many "horizontal" remission claims

• Goods qualifying under:
  - Public Health/Public Safety/National Security (s.1)
  - Health Care (s.2)
  - Manufacturing, Processing, Agricultural Production and Food/Beverage Packaging (s.3)
• generally, must now be imported before July 1, 2027, to qualify.

Aerospace and automotive manufacturing relief

• Section 3.1 continues to provide remission for certain steel and aluminum goods imported for use in:
  - motor vehicle and auto parts manufacturing
  - aircraft, spacecraft, and related parts manufacturing.

New Schedule 4.1 company-specific relief provisions



• A new Schedule 4.1 was added with numerous business-number-specific remission authorizations.
• CBSA introduced a series of new special authorization codes 25-0466R01 through 25-0466R17 for claiming these remissions.

Schedule 6 relief for certain steel and aluminum goods

• The Order now includes Schedule 6, providing remission for specified steel and aluminum tariff classifications subject to the Steel and Aluminum 2025 surtax.

Additional claim codes

• New and updated remission claim codes include:
  - 25-0466A (Public Health/Public Safety/National Security)
  - 25-0466B (Health Care)
  - 25-0466C (Manufacturing/Processing/Packaging)
  - 25-0466S01 (Automotive/Aerospace manufacturing)
  – 25-0466Q01 (Schedule 4 relief)
  - 25-0466R01–R17 (Schedule 4.1 relief)

Remission continues to be available for goods imported for use in:


• manufacturing,
• processing,
• agricultural production, and
• food or beverage packaging in Canada,

with imports generally required before July 1, 2027, to qualify under that provision.

Disclaimer: The information provided here is for informational purposes only and is offered without liability on the part of Willson International. It is based on the best available information; however, the tariff environment is rapidly changing, and some details may become outdated. Any advice and/or information contained in this communication is not binding on U.S. Customs and Border Protection (CBP) or the Canada Border Services Agency (CBSA), nor does it satisfy the requirements for “reasonable care” in conducting your customs business. For the most up-to-date and accurate information, please contact your customs broker or trade advisor.