If you import U.S. goods for manufacturing, processing, farming or food and drink packaging, enter code 25-0466C and the surtax can be remitted. Past payments can be claimed within two years.
Who qualifies
- Importers of U.S. goods used in Canada for manufacturing or processing, agricultural production, or packaging food and drink. The finished product may be exported.
- Goods for health care, public health, public safety, national defence and national security are also covered.
- The importer of record or consignee doing the activity, or an importer selling straight to such businesses.
What counts, and what doesn't
| Counts | Doesn't count |
|---|---|
| Direct inputs that end up in the product | Fuel and lubricants |
| Production machinery integral to the product | Maintenance supplies |
| Empty packaging for human food and drink, such as cans | Packaging for animal food or personal use |
How to claim
- Enter 25-0466C in the special authority field on the customs accounting document.
- For past entries, correct or adjust them in the CBSA portal. Claims can go back two years from import.
- Keep contracts and invoices that show the production use, with the import documents.
- Goods must be imported before July 1, 2027 unless the order is extended.
Check your surtax payments
DutyHarbor's Money back tool includes a Canadian surtax refund check that flags imports where you likely didn't need to pay.
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Questions
What is code 25-0466C?
The special authority code entered on the customs accounting document to claim remission of Canada's surtax on U.S. goods used in manufacturing, processing or packaging.
How far back can I claim?
Within two years of the date of import.
Does it cover the September 2026 surtax?
Yes. SOR/2026-186 extended the existing 2025 remission order to the new surtax.
Sources
- Canada Gazette, SOR/2026-186, United States Surtax Order (2026)
- GHY International: CBSA updates the U.S. surtax remission order
- CSCB: list of U.S. products subject to counter tariffs
This guide is general information, not legal or customs advice. Confirm your product code, origin and duty with a licensed customs broker before you act.