Chapter 98 and 99: The Automatic Tariff Waivers Many Importers Never Check

Some counter-tariff relief is automatic. During Canada’s 2025 countermeasure rounds, the government indicated that tariffs — with the exception of steel products — were automatically waived where goods were used for specified non-commercial or commercial uses set out in Chapter 98 and Chapter 99 of the Customs Tariff, such as inputs to automobile or aircraft manufacturing.

What Chapters 98 and 99 are

They are special-provision chapters of Canada’s Customs Tariff. Chapter 98 covers particular non-commercial classes of goods (returning residents’ goods, certain personal importations and similar categories); Chapter 99 contains special commercial provisions that reduce or eliminate duties for goods imported for specified end-uses.

Why check before applying for anything

If your use case is already covered by a 98/99 provision, no remission application, drawback claim, or relief licence is needed — the waiver applies through correct tariff classification at the time of accounting. Classification is exacting, end-use provisions carry proof obligations, and the availability of any given provision against a specific surtax order has to be confirmed against the order itself — which is exactly the kind of check a licensed customs broker does quickly.

When the September 8 list publishes

Each new surtax order defines its own interaction with Chapter 98/99 provisions. When the Order in Council is out, our sector pages and checker will note where automatic-waiver provisions are in play.

Sources: Customs Tariff, Chapters 98–99; Canada.ca — Canada’s response to U.S. tariffs (mitigation measures).


TariffCleared is an independent publisher. Nothing on this site is legal, customs, or financial advice. Confirm against the linked primary sources or consult a licensed professional.

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