The remission side of Canada’s counter-tariffs caught up with the new United States Surtax Order (2026) during its first week in force. Between September 9 and 11, the Department of Finance clarified how the existing special authorization codes apply, and the CBSA updated Customs Notice 25-19 so that the remission order’s reliefs now reach goods subject to the new order.
Customs Notice 25-19 now covers the 2026 order
The CBSA updated Customs Notice 25-19, United States Surtax Remission Order (2025), on September 11, 2026. The notice now refers to the United States Surtax Order (2026) alongside the earlier U.S. surtax orders, so the remission order’s general reliefs, including those for goods used in public health and safety, in health care, and in manufacturing, processing or food and beverage packaging, apply to goods surtaxed under the new order where the relevant section covers them. No new codes were introduced: importers use the existing 25-0466 series of special authorization codes.
Code 25-0466C: aluminum and the new order, not steel
The Department of Finance clarified on September 9 and 10 that special authorization code 25-0466C remains valid for aluminum goods under the United States Surtax Order (Steel and Aluminum 2025) and for all goods under the new 2026 order, without a time limit. It is no longer active for steel: U.S. steel goods now rely on the general reliefs in sections 1, 2 and 3.1 of the remission order, which were extended in June to goods imported before July 1, 2027, or on code 25-0466M.
Import for Re-Export Program exception
Goods imported under a permit issued under subsection 8.3(3) of the Export and Import Permits Act for the Import for Re-Export Program (IREP) are exempt from the new surtax, provided every IREP condition is met, including processing in Canada and re-export within the required period. Customs Notice 26-23 sets out the exception.
Practical impact: brokers and importers who have been claiming 25-0466C on U.S. steel should stop and move to the applicable general relief or 25-0466M, and should check whether goods newly surtaxed on September 8 qualify for an existing relief before paying.
Customs Notice 25-19 (updated September 11, 2026) · Customs Notice 26-23 · SOR/2026-154 (June amendment to the remission order)
