Process for requesting remission of tariffs

Process for Requesting Remission of Tariffs on Certain U.S. Goods

Following the implementation of counter-tariffs matching U.S. Section 338 and Section 232 duties, the Government of Canada maintains a tariff remission framework to evaluate requests for exceptional relief. The process is managed by the Department of Finance.

Core Policy Rule: Remission is strictly an exception to the rules. It is only considered when compelling public policy and exceptional circumstances are proven to outweigh the primary objective of the counter-tariffs.

Grounds for Consideration

Short-Supply Inputs: Addressing scenarios where necessary input materials cannot be sourced domestically (nationally or regionally) or reasonably from non-U.S. international suppliers.
Exceptional Economic Impacts: Evaluating unique, case-by-case situations where duties would inflict severe adverse effects on the Canadian economy.

Approval Pathway

Submissions are reviewed by the Department of Finance in consultation with other federal departments and, when necessary, domestic producers regarding short-supply issues. Under Section 115 of the Customs Tariff, the Minister of Finance may recommend relief to the Governor in Council for final enactment via an Order in Council.

Required Submission Details

Only companies registered in Canada are eligible to apply. If applying across multiple programs, submit a single consolidated request. All submissions must include:

Corporate Profile: 15-digit business number, structure, locations, operations summary, and employee headcount.
Product & Tariff Data: Detailed item descriptions with 8-digit tariff classifications (and 10-digit statistical levels if applicable).
Import Metrics & Proof: Historical or planned import volumes, values (excluding surtaxes), customs documentation (e.g., B3 forms), and paid tariff invoices.
Sourcing Verification: Substantiating evidence proving the inability to source alternatives from Canada or non-U.S. markets (e.g., RFP notices, vendor responses, active contracts).
Manufacturing Cost Breakdown: For production goods, per-unit end-product metrics including target remission costs, other imported parts, local materials, labour, overhead, and administrative expenses.
Economic Impacts: Expected changes to unit selling prices, employment figures, production volume, investments, and effects on Canadian competitors.
Justification & Consent: A comprehensive rationale outlining the exceptional circumstances, paired with formal consent to share non-confidential data with domestic producers for validation.

Submitting Your Request

Forward all complete applications or inquiries to remissions-remises@fin.gc.ca with "U.S. Remission" specified in the subject line. Confidential data must be clearly marked.

Source: Adapted from the Department of Finance Canada Official Guidelines. This summary is provided for general reference purposes only and does not constitute formal legal or regulatory advice.