Customs Notice 25-05: China Surtax Remission Order

Application

4. Remission is granted for the following goods listed in the China Surtax Remission Order (2024): SOR/2025-12, under the following conditions:

1. in the case of a good listed in Schedule 1:
   • 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
   • it is imported into Canada during the period beginning on October 22, 2024, and ending on December 31, 2026
2. in the case of a good referred to in column 3 of Schedule 2 that item 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 subject to any other applicable condition listed in column 5
3. no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good
4. the good is not subsequently exported to the United States in the same condition in which it was imported
5. the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation

5. Claims for relief under the Order must include all relevant documents (for example, bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the goods imported match the description of one of the goods described in Schedule 1 or Schedule 2 to the remission order.

How to apply

6. In respect of commercial goods, to obtain relief of surtax at time of import, the relevant special authorization code is to be entered in the Special Authority OIC field on the Commercial Accounting Declaration (CAD). Where remission has been granted, surtax must be declared in addition to the applicable remission.

7. Special authorization code 25-054A is to be entered for goods listed in Schedule 1 to the Order.

8. Special authorization code 25-054B is to be entered for goods listed in Schedule 2 to the Order imported during the period of October 22, 2024, to December 31, 2025 and granted remission under the remission order. This code corresponds to the following item numbers set out in Schedule 2:

• items 5, 6, 9.1 (7217.10.00)

9. Special authorization code 25-054C is to be entered for goods listed as item 7 in Schedule 2 to the Order imported during the period of October 22, 2024, to March 31, 2025, and granted remission under the remission order.

10. Special authorization code 25-054D is to be entered for goods listed as item 11 in Schedule 2 to the Order imported during the period of October 22, 2024, to December 31, 2026, and granted remission under the remission order.

11. Special authorization code 25-054E is to be entered for goods listed as item 18 in Schedule 2 to the Order imported during the period of April 1, 2025, to December 31, 2026, and granted remission under the remission order.

12. Special authorization code 25-054F is to be entered for goods listed as item 24 in Schedule 2 to the Order imported during the period of October 22, 2024, to December 31, 2025, and granted remission under the remission order.

13. Special authorization code 25-054G is to be entered for goods listed as item 25 in Schedule 2 to the Order imported during the period of October 22, 2024, to July 31, 2026, and granted remission under the remission order.

14. Special authorization code 25-054H is to be entered for goods listed as item 1.2 and Tariff Item 7212.40.00 in Schedule 2 to the Order imported during the period of October 22, 2024, to August 31, 2025, and granted remission under the remission order.

15. Special authorization code 25-054I is to be entered for goods listed as item 1.3 in Schedule 2 to the Order imported during the period of October 22, 2024, to July 1, 2025, and granted remission under the remission order.

16. Special authorization code 25-054J is to be entered for goods listed as item 9.1 and Tariff Item 7217.30.00 in Schedule 2 to the Order imported during the period of October 22, 2024, to June 1, 2026, and granted remission under the remission order.

17. Special authorization code 25-054K is to be entered for goods listed as item 24.1 in Schedule 2 to the Order imported on or after October 1, 2024, and granted remission under the remission order.

18. Special authorization code 25-054L is to be entered for goods listed in Schedule 2 to the Order imported during the period of October 22, 2024, to December 31, 2026, and granted remission under the remission order. This code corresponds to the following item numbers set out in Schedule 2:

• items 9.2, 14.01, 14.02, 24.01

19. Special authorization code 25-054M is to be entered for goods listed in Schedule 2 to the Order imported during the period of October 22, 2024, to December 31, 2026, and granted remission under the remission order. This code corresponds to the following item numbers set out in Schedule 2:

• items 1, 1.1, 1.2 (7217.90.00), 2 to 4.1, 5.1, 8 to 9.01, 10, 12 to 14, 14.1 to 17, 19 to 23, 24.2, 26

20. For non-commercial goods that qualify for the remission at time of import and are accounted for on a Form BSF715 or BSF715-1 Casual Goods Accounting Document, the form will be prepared according to standard procedures without collection of surtax.

Corrections, adjustments, and re-determinations

21. If imported goods qualify for remissions under the Order, but remission was not claimed on the CAD, a correction or adjustment may be submitted via the CARM Client Portal (CCP) or via EDI/API by entering the relevant special authority code in the Special Authority OIC field. Refer to paragraphs 6 to 12 above to determine the relevant special authority code.

22. Corrections in order to seek remissions under the Order, can be made up until the CAD payment due date, and will relieve the surtax listed as owing. The reason code provided must be R5-00-COT. For more information on how to submit a CAD correction, please refer to Memorandum D17-1-5: Accounting for Commercial Goods.

23. Adjustments can be made after the CAD payment due date, and will result in a refund of the surtax incorrectly paid. The reason code provided must be R2-74-1-GR-53. For more information on how to submit an adjustment, please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations.

24. Adjustments for non-commercial goods cannot be submitted through CARM and must be made through Form B2G: CBSA Informal Adjustment Request. For more information on non-commercial refunds please refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations.

25. The origin, tariff classification, and/or value for duty of imported goods may be re-determined or further re-determined in accordance with the Customs Act and the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations. This may occur further to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of surtax.

Examinations and verifications

26. Imported goods may be subject to examination at the time of importation and to post-release verification for compliance with the tariff classification, valuation, origin, and any other applicable provisions administered by the CBSA. In cases of non-compliance, in addition to the imposition of a surtax, customs duties and taxes, penalties may be issued and interest may accrue and be assessed on the amount owing.

Advance rulings for commercial importations

27. For predictability and certainty on how goods are to be accounted for, an Origin National Customs Rulings in advance of the importation of goods can be requested from the CBSA. Refer to Memorandum D11-11-1: National Customs Rulings for additional information. Refer to Memorandum D11-11-3: Advance Rulings for Tariff Classification for additional information on requesting an advance ruling on the tariff classification of goods.

Additional information

28. For further information on the process for requesting remission of surtaxes that apply on certain goods from China or to submit a remission request, refer to the Department of Finance website. Please submit any inquiries or remission requests to remissions-remises@fin.gc.ca.

29. For more information on the administration of the remission order, call the Border Information Service (BIS) at 1-800-461-9999 (toll-free in Canada and the USA). If calling outside Canada and the United States, call 1-204-983-3500 or 1-506-636-5064. Long distance charges will apply. Our automated telephony service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you Monday to Friday 8 am to 4 pm local time, as per time zones in Canada and USA (closed on federal statutory holidays). TTY is also available within Canada: 1-866-335-3237. Alternatively, you may send your enquiries using our client support contact form.