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U.S. Surtax Remission Order – Motor Vehicles 2025


Trade Update • April 17, 2025

T

he Canada Border Services Agency (CBSA) posted Customs Notice 25-17 outlining outlining the implementation of the United States Surtax Remission Order (Motor Vehicles 2025).

This measure is designed to reduce the negative impact of the 25% surtax imposed on U.S.-origin motor vehicles by allowing targeted relief to eligible Canadian importers.

Remission Eligibility

Relief is available to eligible importers who meet all the following conditions:

  • Vehicles are listed in Schedule 1 of the Surtax Order.
  • Importation occurred between April 9, 2025 and April 8, 2026.
  • Importer has a business number listed in the Remission Order schedule.
  • A formal claim for remission is submitted to the Minister of Public Safety within two years of importation.
  • The importer agrees to provide reports and commit to restarting Canadian production if paused due to factory retooling.
  • No duplicate claim for surtax relief under other Customs Tariff provisions.
  • Note: Personal importations are excluded from this remission.
How to Apply

To obtain surtax relief at the time of import:

  • Use Special Authorization Code 25-0465 in the Special Authority OIC field of the Commercial Accounting Declaration (CAD).
  • Refer to CBSA Memorandum D17-1-10 for CAD completion details and Memorandum D8-4-1 for remission order guidance.
  • For non-commercial imports, Form BSF715 or BSF715-1 must be completed per standard procedure, and surtax will not be collected.

Submit any inquiries or remission requests to: remissions-remises@fin.gc.ca.

Required Documentation

All remission claims must be supported by:

  • Proof of surtax payment (e.g. CAD, invoices, bills of lading)
  • Proof of importation dates
  • Evidence that imported goods meet all Remission Order conditions
  • Maximum vehicle quantities per importer as stated in the Remission Order schedule
How We Can Help

Our Global Trade Services team can guide you through the surtax recovery process, ensuring you maximize your refund potential. Whether you need assistance navigating the Duty Drawback Program or other surtax recovery options, we’re here to help streamline the process and secure the refunds you’re entitled to.

Contact Us Today! gts@ghy.com, or call +1 (800) 667-0771.

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