Tariff relief for Canadian importers importing goods from China
Tariff relief is available in specific circumstances for businesses importing goods from China.
Existing tariff relief
Remission has already been granted on a product-specific basis (i.e., all importers of specified products) for a range of steel and aluminum products under Schedule 1 of the China Surtax Remission Order (2024).
For more information about how to access this relief, please refer to the CBSA's Customs Notice 25-05: China Surtax Remission Order.
Remissions request
Where existing relief is not available for the goods being imported, companies may choose to submit a request for exceptional relief.
Exemptions and Other Programs
Imports not subject to tariffs
Imports are not subject to the tariffs if they can be classified under:
- chapter 98 of the Schedule to the Customs Tariff, or
- chapter 99 of the Schedule to the Customs Tariff, and are either:
- temporarily imported for repair in Canada, or
- re-imported into Canada after being exported for repair
Goods that are eventually exported
Where goods are eventually exported, companies can apply to: