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Foreign rules on US goodsCBSA (Canada)CanadaImportsExports

Processing of claims with surtax in the CREDITS Program

1 October 2026

In plain English

CBSA Customs Notice 25-26 sets procedures for CREDITS Program participants submitting surtax refund claims, requiring separate batches, combined duty/surtax totals, and a CREDITS Surtax Template emailed to the Revenue Assessment Unit.

Read the official notice
Topic
Foreign rules on US goods
Regulator
CBSA (Canada)
Published
1 October 2026
For
Imports and Exports
Where it applies
Canada
Source
CBSA Customs Notices

From the notice

Ottawa, July 11 2025 Updated: October 1, 2026 1. This notice is intended to provide information on the processing of claims with surtax for participants of the Casual Refund Electronic Data Interchange Transaction System (CREDITS) Program. 2. CREDITS participants are permitted to submit refund claims where Surtax was paid at the time of importation, so long as the claims meet all other CREDITS Program requirements. 3. Claims with surtax are to provided in a separate batch and not included in batches with claims which do not have surtax. 4. The CREDITS participant must add the surtax and duty amounts together and enter the combined total amount in the Duty. field 5. In addition to the batch containing just surtax claims, the CREDITS participant must complete and send the CREDITS Surtax Template via encrypted email, using the broker reconciliation password, to the Revenue Assessment Unit (RAU) at cbsa-asfc_assessment_and_licensing_unit@cbsa-asfc.gc.ca. The email subject line needs to include: CREDITS Surtax, batch number, name of broker and foreign sales company. All templates must be received by midnight of the same day that the batches were transmitted to CBSA. One template is required per batch. 6.
The full text is at the source

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