October 20, 2025
Updated: Customs Notice 25-05: China Surtax Remission Order
Link: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-05-eng.html
Amendments introduced in the Order Amending the China Surtax Remission Order (2024) include:
For more information, please refer to the Order Amending the China Surtax Remission Order (2024) in the Canada Gazette. Updated schedules to the China Surtax Remission Order (2024) can be found below.
Important : Please note that the tariff item associated with item 1.3 in Schedule 2 of the Order Amending the China Surtax Remission Order (2024) incorrectly reads “7223.00.90”. This tariff item does not exist. For Schedule 2, item 1.3, column 2 should read “7223.00.00.90”.
Ottawa, February 4, 2025
Updated: February 5, 2025 (see paragraph 3)
Updated: March 24, 2025 (see paragraph 4 and 5)
Updated: October 17, 2025 (see paragraph 20)
1. The purpose of this Customs Notice is to advise of the China Surtax Remission Order (2024), effective January 31, 2025, which allows for the relief of surtaxes paid or payable under the China Surtax Order (2024) in respect of eligible goods. Remission is being granted pursuant to section 115 of the Customs Tariff.
2. The administration of the remission order is the responsibility of the Canada Border Services Agency (CBSA).
3. This updated notice clarifies accounting details related to adjustments for non-commercial goods (see paragraph 20).
4. This updated notice clarifies the wording regarding special authority codes (see paragraphs 10 to 15).
5. This updated notice includes new information to align with the Order Amending the China Surtax Remission Order (2024) (see paragraphs 6(a), 16, 17, 18, 19 and the updated schedules to the China Surtax Remission Order (2024)).
6. Remission is granted for the following goods listed in the China Surtax Remission Order (2024): SOR/2025-12, under the following conditions:
7. Claims for relief under the China Surtax Remission Order (2024) must include all relevant documents (e.g., bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the goods imported match the description of one of the goods described in Schedule 1 or Schedule 2 to the remission order.
8. 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. Where remission has been granted, surtax must be declared in addition to the applicable remission.
9. Special authorization code 25-054A is to be entered for goods listed in Schedule 1 to the China Surtax Remission Order (2024).
10. Special authorization code 25-054B is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to December 31, 2025 and granted remission under the remission order.
11. Special authorization code 25-054C is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to March 31, 2025 and granted remission under the remission order.
12. Special authorization code 25-054D is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported on or after October 22, 2024 and granted remission under the remission order.
13. Special authorization code 25-054E is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of April 1, 2025 to December 31, 2025 and granted remission under the remission order.
14. Special authorization code 25-054F is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to October 21, 2025 and granted remission under the remission order.
15. Special authorization code 25-054G is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to July 31, 2026 and granted remission under the remission order.
16. Special authorization code 25-054H is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to August 31, 2025 and granted remission under the remission order.
17. Special authorization code 25-054I is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to July 1, 2025 and granted remission under the remission order.
18. Special authorization code 25-054J is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to June 1, 2026 and granted remission under the remission order.
19. Special authorization code 25-054K is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported on or after October 1, 2024 and granted remission under the remission order.
20. Special authorization code 25-054L is to be entered for goods listed in Schedule 2 to the China Surtax Remission Order (2024) imported during the period of October 22, 2024 to December 31, 2025 and granted remission under the remission order.
21. For non-commercial goods that qualify for the remission at time of import and are accounted for on a Form BSF715 or BSF715-1 Casual Goods Accounting Document, the form will be prepared according to standard procedures without collection of surtax.
22. If imported goods qualify for remissions under the China Surtax Remission Order (2024), 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. See paragraphs 6 to 12 above to determine the relevant special authority code.
23. Corrections in order to seek remissions under the China Surtax Remission Order (2024), 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.
24. 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.
25. Adjustments for non-commercial goods cannot be submitted through CARM and must be made through Form B2G, CBSA Informal Adjustment Request. For more information on non-commercial refunds please refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations.
26. 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.
27. 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.
28. 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.
29. 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 website. Please submit any inquiries or remission requests to: remissions-remises@fin.gc.ca.
30. For more information on the administration of the remission order, call the Border Information Service (BIS) at 1-800-461-9999 (toll-free in Canada and the USA). If calling outside Canada and the United States, call 1-204-983-3500 or 1-506-636-5064. Long distance charges will apply. Our automated telephony service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you Monday to Friday 8 am to 4 pm local time, as per time zones in Canada and USA (closed on federal statutory holidays). TTY is also available within Canada: 1-866-335-3237. Alternatively, you may send your enquiries using our client support contact form.
(Subsection 1(1) and paragraph 1(2)(a))
Item
Column 1
Tariff Item
Column 2
Description of Goods
17210.70.00Pre-painted galvalume coils, of grade 33, of specification ASTM A792 or AZ50 (AZM150), with a thickness of 24 gauge, 26 gauge or 30 gauge, a width of 48 inches and an SMP or PVDF coating2RemovedRemoved37217.10.00Non-alloy steel wire, not plated or coated, whether polished or not47217.90.00Steel black annealed wire coils, rebar tie wire and galvanized black annealed wire coils57219.23.00Stainless steel sheets and plates, hot-rolled with 2B finish, of type 304 or 304L, with 11 gauge thickness, width of 5 feet, length of 20 feet, of specification ASTM A24067219.23.00Stainless steel sheets and plates, hot-rolled with 2B smooth finish, of type 304 or 304L, with 11 gauge thickness, width of 6 feet, length of 12 feet, of specification ASTM A24077219.31.00Stainless steel sheets and plates, cold-rolled with 2B smooth finish, of type 304 or 304L, with 3/16 inch thickness, width of 5 feet, length of at least 10 feet but not exceeding 20 feet, of specification ASTM A24087220.20.00Flat-rolled stainless steel products, with a width of less than 600 mm, not further worked than cold-rolled (cold-reduced), for use in the production of goods classified under tariff item 7310.10.0097222.11.00.10Stainless steel rebar107222.20.00Stainless steel metric round bars, of type 304, cold-rolled, h9 tolerance, with an outer diameter of 16 mm, 20 mm, 25 mm, 30 mm, 35 mm, 40 mm, 50 mm or 60 mm, of specification ASTM A276117222.30.00Stainless steel metric square bars of 30 mm or 40 mm, of type 304, cold-rolled, of length 4000 mm, of specification ASTM A276127223.00.00Stainless steel lashing wire or rebar tie wire137223.00.00Ultra-fine stainless steel wire, with a diameter of 0.15 mm or 0.28 mm147225.11.00Silicon grain-oriented steel, with a width of 600 mm or more157225.99.00Specialty steel products: S-7 VRM steel plates, D-2 VRM steel plates or A-2 VRM steel plates167226.11.00Silicon grain-oriented steel, with a width of less than 600 mm177226.19.00Silicon amorphous steel, with a width of less than 600 mm187226.99.00Specialty steel products of grade 4140, heat-treated, annealed197228.30.00Round specialty steel products, of the following grades: of grade 4340, heat-treated, of grade 8620, of grade 3312, hot-rolled, annealed, of grade 1045, hot-rolled, of grade 1018, hot-rolled or of grade EN30B207228.40.00Alloy steel bars and rods217228.50.00Other bars of other alloy steel, not further worked than cold-formed or cold-finished227304.19.00Unfinished seamless carbon or alloy steel line pipes in the form of mother tubes with an outside diameter of 184, 197, 210, 235, 260, 286, 328, 350, 368, 377, 394, 402, 419, 426, 450, 475, 480, 500, 521, 530, 560, 585 or 610 mm, a wall thickness of at least 9 mm but not exceeding 110 mm and a length of at least 7.72 m but not exceeding 15.24 m, not stenciled as meeting any line pipe product specification, but suitable for use in the production, and not solely the finishing, of seamless line pipe made to any one or more of the following specifications: API 5L, CSA Z245.1, ISO 3183, ASTM A333, ASTM A335, ASTM A106, ASTM A53 or their equivalent237304.23.00Drill pipes, other than of stainless steel, of specification API 5DP or API 7-1247304.29.00.79Tubes, pipes and hollow profiles, seamless, of iron — other than cast iron — or steel: coupling stock, with an outside diameter of at least 2.875 inches but not exceeding 37 inches257304.59.00.60Alloy mechanical tubes of grade 4140 or 4130 Mod, of specification ASTM A519, with an external diameter of at least 3.5 inches but not exceeding 10 inches, a wall thickness of at least 0.3 inches but not exceeding 1.5 inches, and black lacquer protective coating267306.40.00.10Stainless steel tubes, circular, of type 304L, with an external diameter not exceeding 25.3 mm277306.40.00.20Stainless steel tubes, circular, of type 304L, with an external diameter exceeding 25.3 mm but not exceeding 114.9 mm287306.61.00.39Steel tubes — other than galvanized — rectangular, of type 304L, with an external periphery not exceeding 812.8 mm297604.21.00Aluminum alloy hollow profiles with a powder coating finish on the interior and exterior surfaces307604.29.00Aluminum alloy bars, rods and profiles: Die #C300X110, Die #C410X110 or Die #1693317605.19.00Non-alloyed aluminum wire, with cross-sectional dimension not exceeding 7 mm, of grade AL-1350, compliant with the chemical requirements referred to in Table 2 of specification ASTM B233-97, of any of the following dimensions:
327606.11.00Non-alloyed aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular, compliant with specification ASTM B209 or equivalent industry specifications, flat 2 mm per metre in all directions, with diagonals that do not measure a difference of more than 4 mm, no visible ripples on any sheet and no scratches, gouges or residual oils337606.11.00Non-alloyed aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular, used as cathode sheets in zinc electrowinning processes347606.11.00Non-alloyed aluminum plates, sheets and strip, rectangular, of grade 1050 Aluminum "O" Coil or grade 1350 Aluminum "O" Coil, compliant with the chemical requirements of specification ASTM B233-97, with a thickness of at least 0.020 inches but not exceeding 0.060 inches, a width of at least 2 inches but not exceeding 33.5 inches, and a mill finish357606.12.00Aluminum alloy plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular367606.12.00.11Aluminum checker plate sheets of alloy 3003, with a base thickness of 4 mm, width of 4 feet and length of 10 feet377606.12.00.11Pre-painted aluminum coils, 3003–H24 with 8 or 12 μm polyester coating in black, brown or white, with a thickness of 0.5 mm and width of 610 mm37.17606.12.00.11Aluminum coils of alloy 5005, H14 or H34, anodized quality, not clad, with a thickness exceeding 0.2 mm but less than 7 mm387606.12.00.12Aluminum alloy plates, sheets and strip, with a thickness of 7 mm or more, rectangular, not clad, compliant with specification ASTM B209 or equivalent industry specifications, flat 2 mm per metre in all directions, with diagonals that do not measure a difference of more than 4 mm, no visible ripples on any sheet and no scratches, gouges or residual oils38.17606.12.00.12Aluminum coils of alloy 5005, H14 or H34, anodized quality, not clad, with a thickness of 7 mm or more397607.19.00.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, other than rolled but not further worked, of alloys 3003, 3004, 3104, 8011 or 8111407609.00.00Aluminum tube or pipe fittings, of the following specifications:
Note If the description in column 2 covers only a subset of goods classified under the tariff item referred to in column 1, remission is granted only for the goods described in column 2.
(Subsection 1(1) and paragraph 1(2)(b))
ItemColumn 1Business NumberColumn 2Tariff ItemColumn 3Description of GoodsColumn 4PeriodColumn 5Conditions11026450827607.11.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further workedFrom October 22, 2024 to December 31, 2025 1.11035693727229.90.00Chrome silicon wire, round, with a diameter of 8.51 mmFrom October 22, 2024 to December 31, 2025 1.21054892727212.40.00Steel strapping, with open or closed steel sleevesFrom October 22, 2024 to August 31, 2025 1.31054972427223.00.00.90Stainless steel wires of alloy 304L, cold drawn and annealedFrom October 22, 2024 to July 1, 2025 21194468477228.30.00.72Hot-rolled steel bars, of special bar qualityFrom October 22, 2024 to December 31, 2025 31229602227606.91.00.10Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, circular, with circumference from at least 6 inches but not exceeding 20 inchesFrom October 22, 2024 to December 31, 2025 41378642297305.31.00Coated permanent steel piles, longitudinally welded, with a pipe outer diameter of 1.219 m, a thickness of 25.4 mm and lengths not exceeding 95 mFrom October 22, 2024 to December 31, 2025 7305.39.00Temporary steel piles, spiral welded, with a pipe outer diameter of 1.067 m, and a length of at least 41 m but not exceeding 72 m4.11405159587604.29.00.30Extruded 5-star (blade) turbulator, with a diameter of 8.30 mm of alloy 6063, of temper T5, of straight lengths of up to 4877 mmFrom October 22, 2024 to December 31, 2025 7606.12.00.20Extruded rectangular micro channel tubes, 76.2 mm x 9.04 mm, with a wall thickness of 0.51 mm, of alloy 3003, of temper F, of straight lengths of up to 4877 mmFrom October 22, 2024 to December 31, 2025 7608.20.00Extruded round thin-walled aluminum tubes, of alloy 3003, of temper O, with an outside diameter of 9.09 mm, with a wall thickness of 0.51 mm, spooled on level wound coilsFrom October 22, 2024 to December 31, 2025 57095145097304.39.00
From October 22, 2024 to December 31, 2025 67292403417606.12.00Flat-rolled aerospace-grade aluminum, of alloys 7475, 7075 or 2024From October 22, 2024 to December 31, 2025Imported for sale to company with business number 87136136677292403417606.12.00.12Aluminum alloy plates, sheets and strip, rectangular, not clad, with a thickness of 7 mm or moreFrom October 22, 2024 to March 31, 2025Imported for sale to company with business number 86107216387364012907223.00.00.90Stainless steel profile wire with a solid cross-sectional area greater than 0.787 mm2From October 22, 2024 to December 31, 2025 7306.40.00.10Stainless steel capillary line97371517207604.21.00.10Aluminum hollow profiles, unworkedFrom October 22, 2024 to December 31, 2025 7606.12.00.20Aluminum alloy plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangular, clad9.17475457477217.30.00Copper plated steel wires, plated or coated with other base metalFrom October 22, 2024 to June 1, 2026 107588332977210.70.00.90Pre-painted steel coils PPGI or PPGL, with a thickness of at least 0.37 mm but not exceeding 0.45 mm, AZ100 g/m2 with polyester and epoxy coating in black or brown, and a width of at least 590 mm but not exceeding 1220 mmFrom October 22, 2024 to December 31, 2025 117610941197607.11.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further workedFrom October 22, 2024 to December 31, 2025 127697928707607.11.00Aluminum foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding a length of 0.2 mm, rolled but not further worked, of alloy 3003 or 3004, with food-safe lubricationFrom October 22, 2024 to December 31, 2025 137783404067606.12.00.20Aluminum sheets, with a thickness exceeding 0.2 mm, rectangular, clad, of alloy 3003 or 4045From October 22, 2024 to December 31, 2025 7606.92.00.00Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, other than rectangular, of alloy 4043, 4045, 3003, 3005 or 70727607.11.00.20Aluminum foil, not backed, rolled but not further worked, with a thickness of 0.005 mm or more but less than 0.127 mm, of alloy 3003147828896047210.12.00Electrolytic tinplate of iron or non-alloy steel, batch annealed materials or box annealed materials, with a thickness of less than 0.50 mm and width of more than over 600 mmFrom October 22, 2024 to December 31, 2025Imported for sale to company with business number 10470840914.17980450847604.21.00.90Aluminum bars, rods and profiles, hollow profiles, otherFrom October 22, 2024 to December 31, 2025 158087395777607.11.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further workedFrom October 22, 2024 to December 31, 2025 168424742497217.10.00.43Spring wire, with a diameter of 1.0 mm or more but less than 1.5 mmFrom October 22, 2024 to December 31, 2025 7217.10.00.44Spring wire, with a diameter of 1.5 mm or more but less than 3 mm178582999287606.91.00Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, other than rectangular, non-alloyed, of the 1000, 5000 or 8000 seriesFrom October 22, 2024 to December 31, 2025 7606.92.00Aluminum plates, sheets and strip, with a thickness exceeding 0.2 mm, other than rectangular, alloyed, of the 1000, 5000 or 8000 series7607.11.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further worked, of the 1000, 5000 or 8000 series7607.19.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, other than rolled but not further worked, of the 1000, 5000 or 8000 series188610721637606.12.00.12Aluminum alloy plates, sheets and strip, rectangular, not clad, with a thickness of 7 mm or moreFrom April 1, 2025 to December 31, 2025 198612064237306.50.00.00Steel tubes, circular, cold-rolled, of specification ASTM A500 gr AFrom October 22, 2024 to December 31, 2025 7306.61.00.39Steel tubes, rectangular, cold-rolled, of specification ASTM A500 gr A7306.69.00.39Steel tubes, oval, of specification ASTM A500 gr A208635798277607.11.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further workedFrom October 22, 2024 to December 31, 2025 218723212037606.12.00Aluminum alloy plates, sheets and strip, with a thickness exceeding 0.2 mm, rectangularFrom October 22, 2024 to December 31, 2025 228728895147228.40.00Steel bars with an outer diameters of at least 7.1 inches but not exceeding 26.6 inches, of grade 4130, of specification API 6AFrom October 22, 2024 to December 31, 2025 238766863207607.11.00Aluminum foil, with a thickness not exceeding 0.2 mm, not backed, rolled but not further workedFrom October 22, 2024 to December 31, 2025 248820925627219.90.00#301 Full Hard Stainless Steel coil, with thickness of 0.02 inches (0.5 mm), width of 1 inch (25 mm), grounded edges, purchased in large coilsFrom October 22, 2024 to October 21, 2025 24.18921834768703.40.90Non-plug-in hybrid passenger vehicles, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, with a cylinder capacity of 1000 cm³ or moreFor goods imported on or after October 1, 2024Remission limited to a maximum of 554 vehicles24.28959302877607.11.00.20Rolls of aluminum foil with a thickness ranging from 7 μm to 70 μm and a width of at least 40 inches but not exceeding 60 inchesFrom October 22, 2024 to December 31, 2025 258969644007219.90.00
From October 22, 2024 to July 31, 2026 7606.12.00
268997710427606.12.00Pre-painted aluminum coil, of alloy 3003 or 3105, with a thickness of 0.012 inches, 0.017 inches, 0.0234 inches, 0.027 inches or 0.32 inchesFrom October 22, 2024 to December 31, 2025Imported for sale to company with business number 100980127
Note If the description in column 3 covers only a subset of goods classified under the tariff item referred to in column 2, remission is granted only for the goods described in column 3.
In the event of any discrepancy between the schedules in this Customs Notice and those in the China Surtax Remission Order (2024), the schedules in the China Surtax Remission Order (2024) are the official version.
March 27, 2025: Customs Notice 25-05: China Surtax Remission Order Updated.