If a remission order covers goods you already imported, the refund route runs through your Commercial Accounting Declaration (CAD).
The mechanism
Under CARM, imports are accounted for on a CAD. When relief becomes available after the fact — as happened repeatedly during the 2025 remission orders — professional guidance (including RSM Canada’s trade practice) describes the refund path as amending the commercial accounting declaration for the affected entries so the surtax is removed and the overpayment refunded.
What you need lined up
- The entry/CAD transaction numbers for each affected importation
- The applicable remission order and the tariff items it covers
- Proof the goods and use fit the order’s conditions
- Awareness of the deadlines: remission claims generally within two years of importation, with no duplicate relief for the same goods
Where it happens
Adjustments flow through the CARM Client Portal (or through your broker under your delegated access). Expect the CBSA to administer refunds against the amended declarations, per the applicable customs notice for each remission order.
Sources: CBSA CARM program documentation and customs notices; United States Surtax Remission Order (2025) guidance; RSM Canada trade advisory analysis.
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.