Is HS 0404.10.22 surtax remitted?
As of 2026-09-12.
Recently changed — These goods carried no general US counter-tariff yesterday. Canada's previous one, the United States Surtax Order (2025-1), was repealed on September 1, 2025 — this is its first broad replacement, and it is a response to the US Section 338 tariffs imposed on $27.6 billion of Canadian goods.
Read the order →United States Surtax (2026)
Surtax: United States Surtax (2026) — Schedule 3 — 50.00% of value for duty, 2026-09-08 to ongoing
us_surtax_2026__order_schedule3
SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en
Remission: Goods-in-Transit remission (2026-09-08 to ongoing)
us_surtax_2026__remission_transit
Conditional — here's exactly what makes it claimable: Narrow end-use condition — goods in transit to Canada on 2026-09-08 — bound for but not yet arrived in Canada and under the control of a carrier, including goods in transit before that date (Order s.2(b); CN ¶19)
PC 2026-0785, s.2(b); CN 26-23 ¶19 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en
United States Surtax
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.
This tariff item appears in 2 surtax measures' schedules. Under CBSA's non-stacking rule (CN 25-33 §7), only one actually applies to a given real import — which one depends on facts this general lookup doesn't have (exact origin, melt/pour content, CUSMA status). Listed here in precedence order; a real entry would resolve to exactly one.
Paid surtax on HS 0404.10.22 since it took effect? Upload your entry data and see exactly what you're owed.
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