The Canada Border Services Agency (CBSA) has released two significant customs notice updates in April 2026 affecting importers managing exposure to the Canadian surtaxes on U.S. and Chinese goods. Both updates are now in force and importers should review eligibility before filing claims.
Customs Notice 26-10: United States Surtax Remission Order (Motor Vehicles 2026)
Published April 10, 2026, Customs Notice 26-10 provides remission relief from the 25% surtax that Canada imposed on motor vehicles originating in the United States on April 9, 2025. The remission applies to qualifying vehicles imported between April 9, 2026 and April 8, 2027, and covers goods listed in Schedule 1 of the United States Surtax Order (Motor Vehicles 2025).
To qualify, importers must hold a business number listed in the Remission Order schedule, file claims within two years of importation, and provide information on U.S. motor vehicle imports, Canadian sales, domestic manufacturing operations, and use of Canadian-sourced materials. The Order also requires ministerial conditions tied to restarting or establishing Canadian manufacturing. Remission is capped per importer and cannot be combined with other surtax relief for the same vehicle.
Claims are filed by entering special authorization code 26-0302 in the Special Authority OIC field of the Commercial Accounting Declaration (CAD). After-the-fact corrections are permitted with the appropriate reason codes. Importers should retain commercial accounting documents, purchase orders, invoices, and bills of lading that demonstrate goods meet the conditions and fall within the eligible import window.
Customs Notice 25-05: Updated China Surtax Remission Order
CBSA reissued Customs Notice 25-05 on April 8, 2026, to align the published procedures with the recent Order Amending the China Surtax Remission Order (2024). CN 25-05 governs remission of the 100% surtax on Chinese-origin electric vehicles and the 25% surtax on steel and aluminum products that took effect in late 2024.
Importers already filing under CN 25-05 should review the refreshed text to confirm their current practices reflect the amended regulation’s scope and claim procedures. The core remission mechanism — claiming through the CAD with the applicable special authorization code — remains unchanged, but specific conditions tied to goods lists and claim periods have been refreshed to match the amending Order.
Importers uncertain whether a shipment qualifies should contact CBSA at 1-800-461-9999 or consult with a licensed customs broker before filing.
What This Means for Importers
Both notices reflect the ongoing recalibration of Canada’s surtax regime in response to evolving trade tensions with the United States and China. Importers of U.S. motor vehicles should assess manufacturing obligations carefully before claiming under CN 26-10, while those importing Chinese EVs, steel, or aluminum should revalidate their remission approach against the updated CN 25-05 text. NGB Group can help assess eligibility, prepare documentation, and file claims in line with CBSA requirements.
