This is a reminder regarding the Remission Order applicable to U.S. origin goods imported into Canada for use in manufacturing, processing, or food and beverage packaging, as outlined under Sections 3 and 5 of the Order. Please note that this order is subject to specific import deadlines that must be carefully observed to ensure eligibility.
Goods listed in Schedule 1 of the Order, intended for manufacturing purposes must be imported into Canada before July 1, 2026, to qualify under the general manufacturing remission provisions.
Certain goods, specifically, tariff classifications listed in Schedule 2 of the Order, are subject to an earlier import deadline. These goods must be imported before February 1, 2026, to remain eligible for remission under the Order.
As specified under Sections 3.1 and 5 of the Order, a targeted remission window applies to goods imported for use in:
Aircraft
Ground flying trainers
Spacecraft
Parts for any of the above
The manufacture of motor vehicles or chassis and the manufacture of parts of such goods.
To qualify under this specific remission, goods must be imported after February 1, 2026, but before July 1, 2026.
We encourage all clients to review the import schedules and ensure compliance with these deadlines to fully benefit from the applicable remission provisions.
The following links provide detailed information:
Customs Notice 25-19: United States Surtax Remission Order (2025)
Order Amending the United States Surtax Remission Order (2025)
We will continue to monitor the developments and provide updates as they become available.
Should you have any questions do not hesitate to contact our consulting team at [email protected].