United States Surtax Remission Order

Marginal note:Remission

• 2 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Other Goods) in respect of goods referred to in Schedule 4.

• Marginal note:Conditions

  (2) Remission referred to in subsection (1) is granted on the following conditions:

  • (a) the good is imported into Canada on or after July 1, 2018;

  • (b) in the case of goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff,

    • (i) the good was purchased and sold under contract by the importer before May 31, 2018, and

    • (ii) the good has not been exported from Canada and subsequently re-imported into Canada;

  • (c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and

  • (d) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.