Relief of Surtaxes with China Surtax Remission Order (2024): SOR/2025-12

China Surtax Remission Order (2024): SOR/2025-12 that came into effect on January 31st, 2025, allows for the relief of surtaxes paid or payable under the China Surtax Order (2024) in respect of eligible goods. For more details, please refer to CBSA’s notice Customs Notice 25-05: China Surtax Remission Order. 

Conditions for Remission to be Granted  

Remission is granted for the goods listed in Schedule 1 and Schedule 2 to the China Surtax Remission Order (2024), SOR-2025-12, under certain conditions: 

1. In the case of a good listed in Schedule 1, it is imported into Canada during the period beginning on October 22nd, 2024, and ending on December 31st, 2025;
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; and
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. 

How to Request Remission    

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 Canada’s website.  

Inquiries or remission requests are to be sent to [email protected]. 

Delmar Services & Support  

Our Canadian Customs Advisory team is available to assist importers with related questions.  

Delmar will continue to provide pertinent updates as they become available.  

 

For additional information and assistance, please contact your local Delmar Representative.