Canada: CBSA Surtax Refund Claim Rules for CREDITS Program Participants
What happened
CBSA's Customs Notice 25-26 sets refund claim rules for CREDITS Program participants who paid surtax at importation. Surtax claims must be submitted in a separate batch, with surtax and duty amounts combined in the Duty field, and a CREDITS Surtax Template emailed to the Revenue Assessment Unit by midnight of the same day the batches were transmitted, one template per batch. Claims must meet all other CREDITS requirements. The notice does not state a surtax rate, effective date, or the countries or goods covered.
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- CBSA · Customs NoticesTop PickCBSA sets surtax refund claim rules for CREDITS Program participants
CBSA states in Customs Notice 25-26 that CREDITS Program participants may submit refund claims where surtax was paid at importation, provided the claims meet all other CREDITS requirements. Surtax claims must be sent in a separate batch, with the surtax and duty amounts combined in the Duty field, and a CREDITS Surtax Template must be emailed to the Revenue Assessment Unit by midnight of the same day the batches were transmitted, one template per batch. A batch received with surtax claims but without the template is treated as non-compliant, resulting in an Administrative Monetary Penalty and placement on upfront review.