Canadian Remission Process for Tariffs on U.S. Goods
The Canadian government has outlined a framework for considering remission requests for tariffs on U.S. goods starting March 4, 2025. The following is a summary of the published framework. To review the complete document, please click on the following link:
Process for requesting remission of tariffs that apply on certain goods from the U.S.
Key points of the remission process:
- Allows for relief from tariff payment or refund of paid tariffs under specific circumstances
- Applies to current tariffs and potential future additional tariffs on other goods
- Represents an exception to standard rules, addressing exceptional and compelling circumstances
Remission requests will be considered in these instances:
- Goods used as inputs that cannot be sourced domestically or reasonably from non-U.S. sources
- Exceptional circumstances that could severely impact the Canadian economy
Assessment and approval process:
- Department of Finance evaluates requests, consulting with other relevant federal departments
- Possible consultation with interested parties, including domestic producers
- Minister of Finance recommends remission to the Governor in Council
- Order in Council must be approved by the Governor in Council to take effect
Requirements for remission requests:
- Must be within the outlined instances and provide required information
- Only companies registered in Canada are eligible to apply
- Confidential information must be marked and will be protected
- Sufficient non-confidential information needed for potential consultation with domestic producers
How to submit:
- Send inquiries or remission requests to [email protected]
- Include “U.S. Remission” in the subject line
The government will only consider remission where
exceptional circumstances outweigh the primary rationale for applying the tariffs.
Template for submissions
Please provide the following information in your submission:
- A brief outline of your company’s operations: 15-digit business number, details of corporate structure, location (HQ and any other locations), what it does, number of employees.
- A detailed description of the goods on which remission is sought and the 8-digit tariff item or items under which they are classified. The 10-digit statistical level can be provided if applicable.
- The volume and value, exclusive of surtaxes, of importations of the goods, on an annual basis or for the specific period for which remission is requested. If goods have not been imported, indicate when imports will commence and the name of the foreign producer/exporter. If the goods have already been imported, provide the customs documentation (e.g., B3 forms) and relevant invoices of tariffs paid.
- Evidence demonstrating inability to source the product, or substitutes, from Canadian or non-U.S. suppliers, including any request for proposal notice or the names of companies canvassed and, if possible, copies of replies from these companies. Any additional relevant information on the company’s sourcing model should also be provided.
- Where contractual obligations or other factors prevent sourcing the product, or substitutes, from Canadian suppliers or from other non-U.S. suppliers, provide substantiating evidence (e.g., copies of contracts).
- Information on whether the inability to source the product, or substitutes, from Canadian suppliers or from other non-U.S. suppliers is temporary or transitional and, if so, for what period.
- If the goods are used in a manufacturing operation, provide the cost of manufacturing one unit of the end product, broken down into:
- Cost (exclusive of surtaxes) of goods on which remission of duties is sought;
- Cost (exclusive of surtaxes) of other imported articles (please list);
- Cost of Canadian materials (please list);
- Labour;
- Overhead;
- Administrative and selling expenses.
- The unit selling price for the end product, and information on the effect of the remission of surtaxes on its cost and price.
- Information on the effect of remission on employment, volume of production, investment, or other relevant aspects of operations.
- Names and locations of Canadian competitors, with information on how the remission may affect those companies. If available, provide information on whether those companies import similar goods, or whether they obtain comparable or substitutable goods from Canadian or foreign production.
- Detailed comments on the reasons for requesting remission of tariffs, clearly outlining the exceptional circumstances that merit consideration of the application, and making reference to the factual information provided in the submission.
- Consent to share non-confidential information with domestic producers to validate information (and any conditions attached to that consent).
- Any supportive or corroborative information, such as letters of support, independent studies, or market data.
- Any other information that may be significant in illustrating why the remission is necessary.
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