The Canada Border Services Agency (CBSA) has issued Customs Notice 25-10 detailing the implementation of additional tariffs on specific goods from the United States, effective March 4, 2025, in response to recent U.S. trade measures.
The surtax determined in accordance with sections 47 to 55 of the Customs Act represents a reciprocal trade measure designed to address ongoing bilateral trade tensions between Canada and the United States.
Customs Notice 25-10: United States Surtax Order (2025-1)
List of products from the United States subject to 25 per cent tariffs effective March 4, 2025
The surtax will only apply to goods that originate in the U.S., which shall be considered as those goods eligible to be marked as goods of the U.S. in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.
The amount of surtax payable is calculated in the amount of 25% of the value for duty of the imported good in accordance with the United States Surtax Order (2025-1). This is in addition to any other duties owing (e.g., in addition to anti-dumping duties that may be applicable).
The surtax will not apply to U.S. goods that are in transit to Canada on the day on which the surtax comes into force. This includes goods that were in transit before the surtax comes into force.