CBSA updates China Surtax Remission Order guidance and special authorization codes

The Canada Border Services Agency states in Customs Notice 25-05 that the China Surtax Remission Order (2024), SOR/2025-12, effective January 31, 2025, relieves surtaxes paid or payable under the China Surtax Order (2024) on eligible goods in Schedule 1 or Schedule 2, granted under section 115 of the Customs Tariff. The updated notice aligns with the Order Amending the China Surtax Remission Order (2024) and sets out special authorization codes 25-054A through 25-054M for the Special Authority OIC field on the Commercial Accounting Declaration, each tied to specific Schedule 2 items and import periods.