Canada Border Services Agency (CBSA) has announced in Customs Notice 18-24 that remission is granted for those goods described in the Schedule to the Order Imposing a Surtax on the Importation of Certain Steel Goods under the following conditions:
- the goods described in the Schedule were imported into Canada on or after October 25, 2018 and are subject to the 25% provisional safeguard surtax;
- the goods were in transit to Canada before October 25, 2018 (i.e. began their physical journey to Canada);
- the importer makes a claim for remission by completing a B2 and sending it to a CBSA regional office within two years after the date of importation; and
- the importer files, on request, the evidence or information that the CBSA requires to determine eligibility for remission.