Process for requesting remission of tariffs that apply on certain goods from the U.S.

The Government of Canada is outlining a framework and process for how it will consider remission requests for the tariffs on products from the United States (U.S.) that apply beginning on March 4, 2025. Under specific circumstances, remission allows for relief from the payment of tariffs, or the refund of tariffs already paid.

Should the government decide to impose additional tariffs on other goods, the remission process would also be available for those goods, with further details provided at that time.

In relation to requests for remission of the tariffs that apply beginning on March 4, 2025, the Government will consider requests for remission in the following instances:

1. To address situations where goods used as inputs cannot be sourced domestically, either on a national or regional basis, or reasonably from non-U.S. sources.
2. To address, on a case-by-case basis, other exceptional circumstances that could have severe adverse impacts on the Canadian economy.

Remission represents an exception to the rules by providing for relief of otherwise applicable duties. As such, in all instances above, the federal government will only consider remission where it is required to address exceptional and compelling circumstances that, from a public policy perspective, are found to outweigh the primary rationale behind the application of the tariffs.

Any request for remission will be assessed by the Department of Finance, in consultation with other relevant federal departments. Any request for remission could be subject to consultation with other interested parties, including domestic producers. Recommendations will be made to the Minister of Finance. Under section 115 of the Customs Tariff, the Minister of Finance has the authority to recommend remission to the Governor in Council. To take effect, an Order in Council also needs to be approved by the Governor in Council.

In order to ensure that remission requests are properly substantiated and can be assessed in a timely manner, all requests that are within the confines of the instances outlined above must provide the information requested in the template below.

Any information that is confidential must be marked as such, and will be protected by the Government of Canada. Sufficient non-confidential information must be provided to allow for engagement with domestic producers so that they may be consulted, as appropriate, on any short supply issues that are raised. Only companies registered in Canada are eligible to make requests for remission.

Please submit any inquiries or remission requests to remissions-remises@fin.gc.ca, including “U.S. Remission” in the subject line.

Template for submissions

Please provide the following information:

1. 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.
2. 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.
3. 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.
4. 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.
5. 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).
6. 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.
7. If the goods are used in a manufacturing operation, provide the cost of manufacturing one unit of the end product, broken down into:
   1. Cost (exclusive of surtaxes) of goods on which remission of duties is sought;
   2. Cost (exclusive of surtaxes) of other imported articles (please list);
   3. Cost of Canadian materials (please list);
   4. Labour;
   5. Overhead;
   6. Administrative and selling expenses.
8. The unit selling price for the end product, and information on the effect of the remission of surtaxes on its cost and price.
9. Information on the effect of remission on employment, volume of production, investment, or other relevant aspects of operations.
10. 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.
11. 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.
12. Consent to share non-confidential information with domestic producers to validate information (and any conditions attached to that consent).
13. Any supportive or corroborative information, such as letters of support, independent studies, or market data.
14. Any other information that may be significant in illustrating why the remission is necessary.