Canada’s Tariff Relief Guide for Importers of U.S. Goods

Published Oct. 22, 2026

Key Points

• Canada’s counter tariffs on certain U.S. imports came into force on September 8, 2026. Check the Complete List of U.S. Products Subject to Counter Tariffs to see if your goods are covered.
• If your goods aren’t on that list, other surtaxes may still apply. These include steel derivative surtaxes, steel tariff-rate quotas and China surtaxes.
• Horizontal remission is available retroactively and going forward until June 30, 2027.
• Eligible importers may claim relief through the CBSA or request refunds for surtaxes already paid.
• If both the U.S. surtax and the steel derivative surtax apply to a U.S. import, only the U.S. surtax applies.
• Exceptional remission is case-by-case, and only the importer of record can claim it.

C​​​​​​​​​​anada’s Department of Finance has updated its tariff relief guide to help importers of U.S. goods determine whether they qualify for tariff relief. Importers can use the guide to check whether their goods are subject to counter tariffs, review existing remission measures, explore alternative relief programs, and assess whether to request exceptional remission. Eligibility depends on the goods, their intended use, and the conditions of the applicable measure. Businesses must also retain supporting documentation where required and follow Canada Border Services Agency (CBSA) procedures when claiming relief or requesting refunds.

How To Determine Which Tariff Relief Applies

1. Check whether your goods are subject to counter tariffs

Review the Complete List of U.S. Products Subject to Counter Tariffs to determine whether your imports are covered.

Goods outside the list may still be subject to other tariff measures, including steel derivative surtaxes, steel tariff-rate quotas on certain non-CUSMA steel imports, and China-specific surtaxes.

Where both the U.S. surtax and steel derivative surtax would otherwise apply to goods imported from the United States, only the U.S. surtax applies.

2. Check existing remission measures

Eligible goods may qualify for tariff relief without a new remission request to Finance Canada.

Product-specific remission

Check whether your goods are covered under Schedules 1, 2, 3 (subject to conditions), 5 or 6, or Section 4.3 of the United States Surtax Remission Order (2025). These provisions cover hundreds of products determined not to be produced in Canada, including a range of steel inputs.

Horizontal remission

Existing remission also covers qualifying goods used for specified purposes:

• Public health, health care or public safety.
• Steel goods used in automotive or aerospace manufacturing.
• Non-steel goods used in Canadian manufacturing, processing, food or beverage packaging, or agricultural production.

Horizontal remission is available retroactively and prospectively until June 30, 2027, subject to the applicable conditions. There is no specific list of eligible goods; importers must keep records showing that their imports were used for the purposes prescribed under the remission order.

How to claim existing remission

If your goods qualify, you do not need to submit a new remission request to Finance Canada. Instead:

1. Find the applicable special authorization code in CBSA Customs Notice 25-19.
2. Include the code on your customs declaration to claim relief through the CBSA.
3. If you have already paid the surtax, follow the notice’s correction, adjustment and re-determination procedures to request a refund.

3. Assess other tariff relief options

If existing remission does not apply, check whether your goods qualify under other provisions or programs.

• Chapters 98 and 99 of the Customs Tariff: Certain special classifications are not subject to the relevant tariffs. Check the applicable provisions in the United States Surtax Order (Steel and Aluminum 2025) and the United States Surtax Order (2026).
• Duties Relief Program: May provide relief on eligible imported goods used in qualifying activities.
• Duty Drawback Program: May allow refunds of eligible duties on qualifying goods that are subsequently exported or otherwise meet program requirements.
• Import for Re-Export Program: May provide relief for eligible goods imported for subsequent export.

Review each program’s requirements before claiming relief.

4. Consider exceptional remission

If none of the existing measures applies, businesses may request exceptional remission through Canada’s United States Remission Framework.

Finance Canada may consider requests on a case-by-case basis if at least one of the following applies:

• Inputs cannot be sourced elsewhere: The goods cannot be sourced domestically, either nationally or regionally, or reasonably obtained from non-U.S. sources.
• Other exceptional circumstances: The circumstances could severely affect the Canadian economy.

A request may be submitted by the importer of record or a downstream user. However, only the importer of record can claim remission if it is granted. A downstream user submitting a request must work with its distributor to ensure the surtax relief is passed on.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.