On January 26 the Canada Border Services Agency published Customs Notice 26-02 detailing how importers can claim remission of the 25 percent surtax on certain steel products imposed in 2025. While aimed primarily at trade compliance teams, the guidance has indirect implications for corporate mobility and project logistics that rely on duty-paid temporary imports.
The notice explains procedures for goods that were "in transit to Canada" on or before 1 August 2025 and for steel classes listed in the Remission Order schedule. Importers must annotate special authorisation codes (25-0976A or 25-0976B) on Commercial Accounting Declarations in the CBSA Assessment and Revenue Management (CARM) portal and retain documentary proof such as bills of lading or cargo-control documents. Claims must be filed within two years of importation.
Why mobility professionals should care: large corporate moves often involve oversized equipment, modular office units, or exhibition materials that may fall under the affected tariff lines. Failure to apply the correct remission code could inflate project costs or complicate re-exportation schedules. Mobility tax advisers also note that reimbursement of incorrectly paid surtax is non-trivial—companies must self-initiate amendments via CARM or risk cash-flow hits.
![CBSA issues Customs Notice 26-02 clarifying steel-surtax remission claims]()
VisaHQ’s global mobility specialists can complement these compliance efforts by securing the necessary business visas and work permits for project personnel deploying alongside the equipment. Through its Canadian portal (https://www.visahq.com/canada/), the firm offers end-to-end application management, real-time status tracking, and document procurement services that dovetail with temporary import paperwork, ensuring that both cargo and crew clear the border with minimal friction.
The CBSA notice reiterates that temporary imports entitled to full duty and GST relief should be documented on a BSF865 Temporary Admission Permit or an A.T.A. Carnet, while those with partial relief must be accounted for in CARM. Firms planning capital-project mobilisations after the steel surtax came into force should review vendor contracts to ensure remission eligibility clauses are included.
Although the measure targets goods rather than people, it is part of the broader “Border Plan” modernisation agenda that also encompasses traveller-facing initiatives such as Advance Declarations and facial-verification e-gates. Practitioners should expect similar detailed guidance when Canada rolls out its long-anticipated ‘Free-Flow Transit’ model for connecting air passengers.
The notice explains procedures for goods that were "in transit to Canada" on or before 1 August 2025 and for steel classes listed in the Remission Order schedule. Importers must annotate special authorisation codes (25-0976A or 25-0976B) on Commercial Accounting Declarations in the CBSA Assessment and Revenue Management (CARM) portal and retain documentary proof such as bills of lading or cargo-control documents. Claims must be filed within two years of importation.
Why mobility professionals should care: large corporate moves often involve oversized equipment, modular office units, or exhibition materials that may fall under the affected tariff lines. Failure to apply the correct remission code could inflate project costs or complicate re-exportation schedules. Mobility tax advisers also note that reimbursement of incorrectly paid surtax is non-trivial—companies must self-initiate amendments via CARM or risk cash-flow hits.
VisaHQ’s global mobility specialists can complement these compliance efforts by securing the necessary business visas and work permits for project personnel deploying alongside the equipment. Through its Canadian portal (https://www.visahq.com/canada/), the firm offers end-to-end application management, real-time status tracking, and document procurement services that dovetail with temporary import paperwork, ensuring that both cargo and crew clear the border with minimal friction.
The CBSA notice reiterates that temporary imports entitled to full duty and GST relief should be documented on a BSF865 Temporary Admission Permit or an A.T.A. Carnet, while those with partial relief must be accounted for in CARM. Firms planning capital-project mobilisations after the steel surtax came into force should review vendor contracts to ensure remission eligibility clauses are included.
Although the measure targets goods rather than people, it is part of the broader “Border Plan” modernisation agenda that also encompasses traveller-facing initiatives such as Advance Declarations and facial-verification e-gates. Practitioners should expect similar detailed guidance when Canada rolls out its long-anticipated ‘Free-Flow Transit’ model for connecting air passengers.
