CBSA Notice 26-07: Remission of 8302.41.90 and 3925.20.00 with OIC code refund process
- 2 hours ago
- 2 min read
Dear Members,
Late on March 11, CBSA released Customs Notice 26-07, which outlines the process for remitting and refunding surtaxes related to HS 8302.41.90 (.20 and .39) and 3925.20.00.
Customs Notice 26-07 can be found here: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-07-fra.html
The notice and the Department of Finance Order in Council references several policy areas (public health, public safety, national security, health care, and wind towers). However, at the end of Section 1, the notice also states “all goods listed in Schedule 1 of the Remission Order.” This is the basis for the remission granted for fenestration-related goods.
The Remission Order can be found here: https://orders-in-council.canada.ca/attachment.php?attach=48175&lang=en
Remission (going forward)
Importers should use OIC code 26-0145C to exempt the surtax for the following tariff items:
8302.41.90.20 – Window hardware
8302.41.90.39 – Door hardware
3925.20.00 – Finished uPVC and fiberglass windows and doors
Please ensure the correct national tariff extensions (.20 and .39) are used for hardware, as other national extensions under 8302.41.90 are not covered by this remission.
Corrections (entries not yet paid)
For affected imports that are not yet due for payment, a correction can be issued through a Commercial Goods Declaration using reason code: R5-00-COT
Adjustments / Refunds (surtax already paid)
If surtax has already been paid on eligible goods since December 26, 2025 (when the Steel Derivative Surtax was first implemented), importers may request a refund or adjustment using reason code: R2-74-1-GR-53
Members should also be aware that CBSA enabled Mass Adjustments through the CARM portal on February 2. This may simplify the process for brokers handling multiple transactions.
Customs Notice 26-03 can be found here: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-03-eng.html
We recommend working with your customs broker to ensure remission and any necessary adjustments are applied correctly.
Please feel free to share feedback on how the process is working in practice. I’m happy to assist where helpful.
Thank you,
Adrian Edge
Director, Codes and Regulatory Affairs