The Order Amending the China Surtax Remission Order (2024), No. 2 came into force on January 30, 2026, expanding the scope of surtax relief for certain imports from China. The amendment will be published in the February 11, 2026 edition of Part II of the Canada Gazette.
Structure of the Remission Order:
- Schedule 1 products: Broad remission available to any importer from October 22, 2024 through December 31, 2026
- Schedule 2 products: Remission for specific importers (identified by business number), subject to specified time periods and conditions
This amendment expands relief previously provided under the original China Surtax Remission Order (2024), which has been amended multiple times since its initial implementation in January 2025.
Important: CBSA is updating Customs Notice 25-05 to reflect these changes, including amendments to special authority codes. Importers will continue to be able to submit post-importation adjustments using special authority codes.
Further updates will be provided once the revised Customs Notice is published.
