U.S. Surtax Remission Schedule Replaced

Summary#

The government issued the Order Replacing the Schedule to the United States Surtax Remission Order (Motor Vehicles 2025) (SI/2025-105) on November 5, 2025 (registered October 23, 2025). It replaces the schedule that accompanies the related surtax remission order with an unpublished schedule.

What it does#

• Replaces the schedule (the list of items or details attached to the order) for the United States Surtax Remission Order (Motor Vehicles 2025) with a new, unpublished schedule.
• The change was made by the Governor General in Council on the recommendation of the Minister of Finance and is done under section 115 of the Customs Tariff.
• The Canada Gazette says an explanatory note appears after SI/2025-104, but the replacement schedule itself is not published in the notice.

Who's affected#

• The notice does not list specific items or tariff lines. Because the new schedule is unpublished, it is unclear exactly which vehicles or importers are affected.
• Likely to be most relevant to people and businesses involved in importing, manufacturing or selling motor vehicles across the Canada–U.S. border.
• Government trade and customs officials will also be directly involved in applying the change.

Why it matters#

• The schedule that was replaced determines which imports are eligible for remission of a U.S. surtax on motor vehicles and under what conditions. Replacing it can change who qualifies or how the remission is applied.
• Because the new schedule is not included in this notice, affected parties may need to look for the unpublished schedule or the explanatory note (referenced after SI/2025-104) to find the specific details.