Effective March 4, 2025, the Government of Canada is imposing 25 per cent tariffs on $30 billion in goods imported from the United States (U.S.).
These tariffs only apply to goods originating from the U.S., which shall be considered as those goods eligible to be marked as a good of the U.S. in accordance with the Determination of Country of Origin for the Purposes of Marking Goods (CUSMA Countries) Regulations.
These countermeasures are effective as of 12:01 a.m., March 4, 2025, and will remain in place until the U.S. eliminates its tariffs against Canadian goods. Canada’s countermeasures do not apply to U.S. goods that are in transit to Canada on the day on which they come into force. Additional details on the administration of these tariffs are available on the Canada Border Services Agency website: Customs Notices (cbsa-asfc.gc.ca).
The list of products outlined at the tariff item level in the table below should be read in conjunction with the Schedule to Canada’s Customs Tariff.
Effective , certain goods imported into Canada and originating in the U.S. are subject to a surtax in the amount of 25% of the value for duty in accordance with the United States Surtax Order (2025-1). The value for duty is determined in accordance with sections 47 to 55 of the Customs Act. The Schedule to the United States Surtax Order (2025-1) contains a complete list of goods subject to the surtax.
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 surtax will apply to goods imported for commercial and personal purposes, even when exported from a country other than the U.S. into Canada.
The surtax does not apply to goods that are classified, or that should be classified, in Chapter 98 of the Schedule to the Customs Tariff, other than goods of 9804.30, 98.25, 98.26, 9897.00.00, 9898.00.00 and 9899.00.00.
The surtax does not apply to goods that may be classified in the tariff items of Chapter 99 of the Schedule to Canada’s Customs Tariff – with the exception of goods classified in tariff items 9966.00.00, 9971.00.00 and 9989.00.00. Goods in those tariff items are subject to the surtax even though they are entitled to the Most-Favoured-Nation zero customs duty rate under that Chapter.
The surtax applies to goods imported from the U.S., including those that may be eligible for the remission of customs duties, sales and/or excise taxes under the Postal Imports Remission Order or the Courier Imports Remission Order.
The surtax does not apply to goods (both casual and commercial) eligible for remission under the Akwesasne Residents Remission Order.
Canada’s Duties Relief and Duty Drawback Programs will be available for surtax paid or payable, subject to the provisions of the Canada-United States-Mexico Agreement (CUSMA).