United States Surtax Remission Order

 

CN 18-16, United States Surtax Remission Order

The complete notice is available on the Canada Border Services Agency website.

This notice provides information on obtaining refunds of surtax, paid on certain goods and under certain conditions.  A refund of surtax is also available for some temporarily imported goods, after exportation.

The remission order remits the surtaxes imposed by the United States Surtax Order (Steel and Aluminum) and the United States Surtax Order (Other Goods) which took effect on July 1, 2018 (25% in the case of certain steel products, 10% in the case of certain aluminum products and 10% for certain other goods listed in the order) under the following situations:

Pursuant to section 115 of the Customs Tariff, in respect of the goods listed in Schedule 1 and Schedule 2 of the remission order;
Pursuant to section 115 of the Customs Tariff, in respect of goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those that have been exported from Canada and then subsequently re-imported into Canada; and

Goods temporarily imported into Canada for the purposes of repair, alteration, or storage, including those classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 that have been exported from Canada.

The administration of the remission order is the responsibility of the Canada Border Services Agency (CBSA).

Application (Steel and Aluminum)

Remission is granted for those goods described in Schedule 1 and Schedule 2 attached to the remission order under the following conditions:

(a) the good listed in the schedule was imported into Canada on or after July 1, 2018 and subject to surtaxes;
(b) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good;
(c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
(d) the importer files, on request, the evidence or information that the Canada Border Services Agency requires to determine eligibility for remission;
(e) the importer agrees that it is subject, at any time, including after the remission, to review by the Canada Border Services Agency for the purpose of determining whether the information supplied by the importer under paragraph (c) or (d) is accurate and complete and whether the facts on which the Canada Border Services Agency relied or intends to rely to determine the eligibility for remission remain unchanged in all material respects; and
(f) at the time when the Canada Border Services Agency conducts the review referred to in paragraph (e), the Canada Border Services Agency must be able to conclude that the information supplied remains accurate and complete and that the facts remain unchanged in all material respects.
(g) goods described in Schedule 2 must be imported into Canada no later than December 31, 2018.

All claims for relief of surtax under the remission order for these goods described in Schedule 1 and Schedule 2 must attach all relevant documents (e.g. B3 form, purchase order, commercial invoice, Canada customs invoice, bill of lading, way bill, etc.) that demonstrate that the goods imported match the description of one of the goods described in Schedule 1 and Schedule 2 of the remission order.

Application (Other Goods)

Remission is granted for goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those that have been exported from Canada and then subsequently re-imported into Canada. Remission for these goods is granted under the following conditions:

(a) the good was imported into Canada on or after July 1, 2018 and subject to surtaxes;
(b) the good was both purchased under contract and sold under contract prior to May 31, 2018;
(c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good;
(d) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation;
(e) the importer files, on request, the evidence or information that the Canada Border Services Agency requires to determine eligibility for remission;
(f) the importer agrees that it is subject, at any time, including after the remission, to review by the Canada Border Services Agency for the purpose of determining whether the information supplied by the importer under paragraph (d) or (e) is accurate and complete and whether the facts on which the Canada Border Services Agency relied or intends to rely to determine the eligibility for remission remain unchanged in all material respects; and
(g) at the time when the Canada Border Services Agency conducts the review referred to in paragraph (f), the Canada Border Services Agency must be able to conclude that the information supplied remains accurate and complete and that the facts remain unchanged in all material respects.

 

The remission order referred to in this notice is available on the Department of Finance Canada website.  Please note that the HS tariff classification numbers provided are product definition specific.