The Canada Border Services Agency (CBSA) has issued Customs Notice 25-19 outlining the procedures for claiming surtax remission under the United States Surtax Remission Order (2025). This update is critical for importers seeking relief on surtax charges applied to specific goods imported from the United States. The notice clarifies how to apply the relevant Order-in-Council (OIC) code during the import process to obtain partial or full remission.
Below is a simplified explanation of how this works across different import scenarios.
Submitting a Surtax Remission for CIRO / OIC 85-2955-Eligible Goods
- For Commercial Goods at Time of Import
- If your goods qualify for a surtax remission, you must enter the appropriate special authorization code in the Special Authority OIC field on the Commercial Accounting Declaration (CAD).
- Even when remission is granted, surtax must still be declared and reported properly.
- Understanding Special Authority OIC Codes
- An Order-in-Council (OIC) may offer full or partial relief from duties or taxes.
- These legal instruments are enacted by the Governor in Council, often on the recommendation of a responsible minister.
- Example entries:
- OIC by Treasury Board: 73-1-82
- OIC by a specific department: 85-277
- Always use the original number—even if the OIC has been amended.
- If the OIC applies to multiple goods, enter the OIC on every applicable commodity line.
- You must be able to provide supporting documents to show compliance with any OIC conditions.
- For F-type CADs, group together goods tied to the same OIC into a sub-consolidation.
- For Courier Low Value Shipments (CLVS)
- Follow procedures outlined in:
- D17-4-0 – Courier Low Value Shipment Program
- D8-2-16 – Courier Imports Remission
- If goods under CLVS are subject to surtax and also qualify for remission (e.g., used in manufacturing or food packaging), an adjustment request can be made in the Commercial Client Portal (CCP).
- Ensure you enter the US Surtax Remission Order number in the Special Authority OIC field when submitting the CAD.
- Follow procedures outlined in:
Argo Customs Brokers Can Help
Need help navigating surtax remission filings?
At Argo Customs Brokers, we specialize in assisting Canadian importers with all aspects of customs compliance—including entering correct OIC codes, submitting CADs, and ensuring all documentation meets CBSA requirements.
Our licensed customs consultants are here to simplify the process, ensure accurate filings, and help you claim every dollar you’re entitled to under the United States Surtax Remission Order.
Contact us today to make sure your imports are compliant and your duties minimized.