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United States Surtax Remission Order

Version of section 2 from 2018-10-11 to 2018-12-16:


Marginal note:Remission

  •  (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.

  • Marginal note:Conditions

    (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;

    • (c) no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the good; and

    • (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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