Customs Notice 26-10: United States Surtax Remission Order (Motor Vehicles 2026)

Application

6. Remission is granted for those goods described in Schedule 1 of the United States Surtax Order (Motor Vehicles 2025), under the following conditions:

1. in the case of a good listed in Schedule 1 of the Surtax Order, imported into Canada on or after April 9, 2026 and not later than April 8, 2027, imported into Canada by an importer with a business number set out in the schedule to the Remission Order and subject to surtaxes;
2. the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation;
3. the importer provides the Minister and the Minister of Industry with any information that may be requested by either Minister respecting the importing into Canada and sale in Canada of motor vehicles manufactured in the United States;
4. the importer also provides the Minister and the Minister of Industry with any information that may be requested by either Minister respecting the manufacture of motor vehicles in Canada and the goods that originate in Canada that are used in the manufacture of those motor vehicles;
5. in the case of an importer that has reduced or paused its manufacturing of motor vehicles in Canada because of factory retooling, the importer restarts manufacturing in Canada in accordance with the requirements established by the Minister and the Minister of Industry;
6. in the case of an importer that is not a manufacturer of motor vehicles in Canada on the day on which the Remission Order comes into force, the importer has begun manufacturing goods in Canada in accordance with the requirements established by the Minister and the Minister of Industry; and
7. no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the motor vehicle.

7. All claims for relief of surtax under the Remission Order for these goods described in Schedule 1 of the Surtax Order, imported by an importer with a business number set out in the schedule, must attach all relevant documents (e.g. Commercial Accounting Document (CAD), purchase order, commercial invoice, Canada customs invoice, bill of lading, way bill, etc.) that demonstrate that the goods imported meet the conditions of the Remission Order.

8. Remission is granted up to a maximum of the number of motor vehicles set out in Column 2 of the Remission Order schedule for the importer applying for remission.

9. All claims for relief of surtax under the Remission Order for these goods must also attach all relevant documents that demonstrate that the good was imported into Canada on or after April 9, 2026 and not later than April 8, 2027 and subject to surtaxes.

How to apply

10. 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.

11. Special authorization code 26-0302 is to be entered for goods listed in Schedule 1 to the United States Surtax Order (Motor Vehicles 2025 ) and imported into Canada by an importer with a business number set out in the schedule of the Remission Order.

12. Please refer to Memorandum D17-1-10: Coding of Customs Accounting Documents, for additional information on completing the CAD. Refer to Memorandum D8-4-1: Information Pertaining to Remission Orders, for additional information on remission orders.

Corrections, adjustments, and re-determinations

13. If imported goods qualify for remissions under the United States Surtax Remission Order (Motor Vehicles 2026 ), 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.

14. Corrections in order to seek remissions under the United States Surtax Remission Order (Motor Vehicles 2025 ), 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.

15. 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.

16. 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

17. 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

18. 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

19. For further information on the process for requesting remission of surtaxes that apply on motor vehicles originating in the U.S. 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.