Is HS 0404.10.10 surtax remitted?

Surtax: United States Surtax — 25.00% of value for duty, 2025-03-04 to 2025-09-01

us_surtax__order

SOR/2025-66, ss.1-4 & Schedule; CN 25-10 §§7-11, 26, 28 — https://gazette.gc.ca/rp-pr/p2/2025/2025-03-12/html/sor-dors66-eng.html

Remission: Health, Safety & Security end-use remission (2025-04-16 to 2027-07-01)

us_surtax__remission_health_safety_security

Conditional — here's exactly what makes it claimable: Narrow end-use condition — imported for use by a qualifying entity for health care, public health, national defence, or national security purposes Eligible entities include: government/clinical health research organization; medical-countermeasure producer/storer; office of a public health official (Food and Drug Regulations s.C.10.001(1)); ambulance/emergency response provider; firefighting service; law enforcement agency (incl. self-administered Indigenous police services, environmental/wildlife enforcement with peace-officer status); federal/provincial correctional service; Department of National Defence; Canadian Forces; CSIS.

SOR/2025-122, s.1 & s.5(a) (as amended by SOR/2026-154, s.2) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

SOR/2025-66, ss.1-4 & Schedule; CN 25-10 §§7-11, 26, 28 — https://gazette.gc.ca/rp-pr/p2/2025/2025-03-12/html/sor-dors66-eng.html

Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.