Marginal note:Remission — public health, public safety and national security

1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported by or on behalf of

• (a) a government health research organization or clinical health research organization;

• (b) an organization that produces or stores medical countermeasures, including pharmaceuticals or medical devices;

• (c) the office of a public health official, as defined in subsection C.10.001(1) of the Food and Drug Regulations;

• (d) an organization that provides ambulance or other emergency response services;

• (e) a firefighting service;

• (f) a law enforcement agency;

• (g) a federal or provincial correctional service;

• (h) the Department of National Defence;

• (i) the Canadian Forces; or

• (j) the Canadian Security Intelligence Service.

Marginal note:Remission — health care

2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported

• (a) for use in the provision of medically necessary health care services, including services provided at

  • (i) a hospital,

  • (ii) a health care or dental clinic,

  • (iii) a medical, dental or diagnostic laboratory, or

  • (iv) a long-term care facility; or

• (b) by or on behalf of

  • (i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or

  • (ii) a federal, provincial, local or Indigenous health authority.

Marginal note:Remission — manufacture, processing or packaging

3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported for use, in Canada, in the manufacture or processing of any good or the packaging of a food product or beverage.

Marginal note:Remission — goods referred to in schedule

4 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) in respect of the goods referred to in column 1 of the schedule that are classified under a tariff classification number set out in column 2.

Marginal note:Conditions

5 Remission is granted on the following conditions:

• (a) the good is imported into Canada before October 16, 2025;

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

• (c) the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation.

Marginal note:Coming into force

6 This Order comes into force on the day on which it is registered.