Canada expands and extends relief from surtaxes on US imports

Horizontal relief now covers more end uses

The changes extend the existing horizontal remission by one year. They add non-steel goods used in Canadian mining, quarrying, and oil or gas extraction, and goods used by qualifying public education entities. The relief already covers specified goods used in manufacturing, processing, agricultural production, food or agricultural packaging, and certain public-health, safety and security functions. It applies to surtaxes under the relevant US surtax orders rather than ordinary customs duties generally.^[1][2][3]

Product exclusions and schedules remain decisive

The amended regime is not an unrestricted exemption. Schedule 7 removes specified domestically produced goods from horizontal relief after stated dates: the government says this begins on 1 December 2026 for certain trailers and on 1 February 2027 for certain aluminium wire and extrusions and paperboard products. The amendments also expand product- and importer-specific relief in Schedules 2, 3, 4 and 4.1, add Schedule 4.2 for company-specific relief on qualifying goods imported from 8 September 2026, and extend the deadline for making a remission claim from two to four years after importation.^[1][2][4]

Importers claim through the customs document

CBSA guidance says the importer must make the claim; this may include a non-resident importer. To obtain relief when commercial goods enter Canada, the relevant special-authorisation code must be entered in the Special Authority OIC field of the Commercial Accounting Document. Importers must retain documents supporting tariff classification, the prescribed use and every other condition. Horizontal relief is available retrospectively and prospectively until 30 June 2028, but goods listed in Schedule 7 cease to qualify under section 3 from the expiry date specified for the product.^[2][3]

Groups should review historic and future imports

For multinational groups, the immediate task is to map Canadian imports from the United States against the surtax orders, end-use tests and incorporated schedules. Manufacturers and extractive groups should identify direct inputs and qualifying machinery; CBSA warns that goods used only for general upkeep, storage or transport may fall outside the manufacturing or extraction tests. Importers should also check whether product-specific or company-specific relief applies, correct past entries where a refund is available, and preserve evidence linking each good to its qualifying use. The change can reduce landed cost and release cash, but an unsupported remission claim remains exposed to customs reassessment.^[2][3]