United States Surtax Remission Order
2 (1) Subject to subsection (2), remission is granted of surtaxes paid or payable under the United States Surtax Order (Other Goods) in respect of goods classified under tariff item No. 8903.10.00, 8903.91.00, 8903.92.00 or 8903.99.90 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those that have been exported from Canada and subsequently re-imported into Canada.
(2) Remission referred to in subsection (1) is granted on the following conditions:
(a) the good is imported into Canada on or after July 1, 2018;
(b) the good was purchased and sold under contract by the importer before May 31, 2018;
(d) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.
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