Canada Surtax Refund Claims for CREDITS Program Participants (Customs Notice 25-26)
What happened
The Canada Border Services Agency issued Customs Notice 25-26, setting refund claim rules for CREDITS Program participants who paid surtax at importation under the China Surtax Order (2024) covering steel and aluminum. Surtax claims must be submitted in a separate batch, with surtax and duty amounts combined in the Duty field, and a CREDITS Surtax Template emailed to the Revenue Assessment Unit by midnight of the same day the batches were transmitted, one template per batch. Claims must meet all other CREDITS requirements. The reports do not state a deadline for submitting claims or the applicable surtax rate.
Generated by AI from the reports · updated 16 days ago
Developments
- Oct 2, 01:10 · 1 reportChina Surtax Order (2024) – Steel and AluminumCBSA · Customs Notices: China Surtax Order (2024) – Steel and Aluminum
- Oct 2, 01:10 · 1 reportCBSA sets surtax refund claim rules for CREDITS Program participantsCBSA · Customs Notices: CBSA sets surtax refund claim rules for CREDITS Program participants
Report timeline
Follow the reports to see the story from each side.
- CBSA · Customs NoticesTop PickChina Surtax Order (2024) – Steel and Aluminum
- CBSA · Customs NoticesTop PickCBSA sets surtax refund claim rules for CREDITS Program participants
CBSA states in Customs Notice 25-26 that CREDITS Program participants may submit refund claims where surtax was paid at importation, provided the claims meet all other CREDITS requirements. Surtax claims must be sent in a separate batch, with the surtax and duty amounts combined in the Duty field, and a CREDITS Surtax Template must be emailed to the Revenue Assessment Unit by midnight of the same day the batches were transmitted, one template per batch. A batch received with surtax claims but without the template is treated as non-compliant, resulting in an Administrative Monetary Penalty and placement on upfront review.