United States Surtax

United States Surtax — 25.00% of value for duty

Effective 2025-03-04 to 2025-09-01

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

us_surtax__order

Schedule 1 remission (8-digit)Conditional

us_surtax__remission_schedule1_8digit

Effective 2025-04-16 to ongoing · 3 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — goods listed in Schedule 1, item 3 only: medical compression garments. (Item 5, freezers/refrigerators, moved to us_surtax__remission_schedule1_freezers -- it was added to Schedule 1 later than item 3 and needs its own effective_from; see batch-008.md.) — tariff code alone is not sufficient -- each item Schedule 1 description narrows the code to a specific medical end-use, same caveat as batch-001 Rule 4

SOR/2025-122, s.4 & Schedule 1 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Schedule 1 remission — FreezersConditional

us_surtax__remission_schedule1_freezers

Effective 2025-06-26 to ongoing · 1 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — blood bank or plasma freezers, laboratory freezers, blood bank refrigerators (incl. pass-thru), laboratory refrigerators, pharmaceutical refrigerators (incl. pass-thru or laboratory pass-thru) — tariff code alone is not sufficient -- Schedule 1 item 5's description narrows to these specific equipment types, same caveat as batch-001 Rule 4

SOR/2025-122, s.4 & Schedule 1 item 5, as added by SOR/2025-147 s.10 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Schedule 1 remission (10-digit)Conditional

us_surtax__remission_schedule1_10digit

Effective 2025-04-16 to ongoing · 14 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — goods listed in Schedule 1, items 1/2/4 only: specialized infant formulas; nutrition formulas/metabolic products/formulated liquid diet/human milk fortifiers; sterile barrier film/pouches for medical manufacturing. (Item 6, inter-hospital transfer vans, moved to us_surtax__remission_schedule1_vans -- it was added to Schedule 1 much later than items 1/2/4 and needs its own effective_from; see batch-008.md.) — tariff code alone is not sufficient -- same caveat as batch-001 Rule 4

SOR/2025-122, s.4 & Schedule 1 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Schedule 1 remission — VansConditional

us_surtax__remission_schedule1_vans

Effective 2026-02-05 to ongoing · 1 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — inter-hospital transfer vans with fewer than 10 passengers — tariff code alone is not sufficient -- Schedule 1 item 6's description narrows to this specific vehicle type/capacity, same caveat as batch-001 Rule 4

SOR/2025-122, s.4 & Schedule 1 item 6, as added by SOR/2026-16 s.1 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Health, Safety & Security end-use remissionConditional

us_surtax__remission_health_safety_security

Effective 2025-04-16 to 2027-07-01 · 1270 tariff item(s)

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.

Schedule 2 remission (8-digit)Conditional

us_surtax__remission_schedule2_8digit

Effective 2025-04-16 to ongoing · 26 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 2 is a general short-supply list -- goods found not to be reasonably available from domestic production. Tariff code alone is NOT sufficient; column-2 descriptions are narrower than the code, same caveat as batch-001 Rule 4 and batch-003 steel/aluminum variant of this same schedule.

SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (as amended by SOR/2026-154, ss.4-14) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Schedule 2 remission (10-digit)Conditional

us_surtax__remission_schedule2_10digit

Effective 2025-04-16 to ongoing · 11 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 2 is a general short-supply list. Tariff code alone is NOT sufficient; column-2 descriptions are narrower than the code, same caveat as batch-001 Rule 4 and batch-003 steel/aluminum variant of this same schedule.

SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (as amended by SOR/2026-154, ss.4-14) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Health Care end-use remissionConditional

us_surtax__remission_health_care

Effective 2025-04-16 to 2027-07-01 · 1270 tariff item(s)

Conditional — here's exactly what makes it claimable: Narrow end-use condition — for medically necessary health care services (hospital, health/dental clinic, medical/dental/diagnostic lab, long-term care facility) OR for use by a blood/cell/tissue/organ program or a federal/provincial/local/Indigenous health authority Eligible entities include: hospital; health/dental clinic; medical/dental/diagnostic lab; long-term care facility; blood/cell/tissue/organ program; federal/provincial/local/Indigenous health authority.

SOR/2025-122, s.2 & 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.