Canada’s surtax on U.S. goods: how remission gets it back
Canada charges a surtax of 15%, 25% or 50% on certain goods from the United States. Many importers can have it remitted (waived or refunded) under the United States Surtax Remission Order. You claim it on the declaration, or afterwards by adjustment.
- Surtax15%, 25% or 50%
- Claimcode on the CAD
- Deadline4 years (some none)
Customs rules change — confirm with the official sources on this page or with a licensed customs broker before you ship.
Two ways to get this done
Do it yourself
Everything you need is on this page, step by step, from official government sources.
Read the guideLet a broker handle it
A licensed broker checks which of your U.S. goods qualify, claims the remission on new entries and files refunds for past ones. The review is free.
Request a free reviewIn short
Who can get the surtax back
The United States Surtax Order (2026), in force since September 8, 2026, adds a surtax on certain U.S.-origin goods on top of regular duty. The United States Surtax Remission Order (2025) gives it back for goods on the Department of Finance’s Remission List: health-related goods, specific products, specific importers, motor vehicles and steel goods, among others.
Read the details
To claim it at import, your broker enters the special authorization code for your category in the Special Authority OIC field of the Commercial Accounting Declaration. If you already paid, it can be corrected before the payment due date, or refunded after it by an adjustment in CARM.
A claim must be made within 4 years of importation; for some schedules (health, product-specific, motor vehicles, steel) there is no time limit. If your goods are not on the list, you can still ask the Department of Finance under the U.S. remission framework.
Claiming remission, step by step
Confirm the surtax
Check your tariff classification and origin against the schedules of the United States Surtax Order (2026): which rate applies, if any.
Check the Remission List
Look for your goods, or your company, in the Department of Finance’s Remission List and note the schedule and the special authorization code.
Keep the proof
Keep the declaration, invoice, purchase order and transport documents, plus proof of how the goods were used when the remission depends on it (manufacturing, processing, packaging).
Claim on the declaration
On new imports, have the code entered in the Special Authority OIC field of the declaration so the surtax is not charged.
Or claim afterwards
Already paid? Before the payment due date, a correction; after it, an adjustment in CARM that refunds the surtax. Within 4 years, unless your schedule has no limit.
Not on the list?
If your goods aren’t covered, a request can be made to the Department of Finance under the U.S. remission framework.
The list changes, and so do your rights
The surtax orders and the Remission List have been amended several times since 2025, and the list carries a version date. Check the version in force for each import date, and claim before the time limit: surtax you don’t claim is not refunded on its own.
Common questions
Can I appeal the surtax itself?
No. The surtax cannot be appealed. You can get it back through remission when your goods qualify, or through duty relief or drawback in some cases.
How long do I have to claim remission?
4 years after the date of importation, and no time limit for some schedules of the Remission List (health, product-specific, motor vehicles, steel goods).
Does it apply to goods I import by courier?
The surtax applies to commercial and casual imports, including low-value ones. Casual goods are adjusted with Form B2G rather than in CARM.
Can someone check all my U.S. imports for this?
Yes. A free review of your last 12 months checks each entry, including surtax that could be remitted.
Find out what you can get back
A free review of your last 12 months of imports, by a CBSA-licensed brokerage. You keep your current broker.
Keep reading
The next steps most people take from here.
Customs duty refunds
How to claim back overpaid duty in CARM, and the deadlines.
Read →AMPS penalty
What a CBSA penalty means and the 90 days you have to challenge it.
Read →CBSA trade compliance verification
What a CBSA trade compliance verification checks, and what you must correct.
Read →Duty recovery review
A free review of 12 months of entries to find duty you can still get back.
Read →