Trade compliance · Canada
Canada's surtax on U.S. goods, explained
Since 2025, Canada has imposed surtaxes on a range of goods originating in the United States — steel, aluminum, vehicles and more — as a response to U.S. tariff measures. The covered goods, the rates and the relief (remission) orders have changed repeatedly. This is a plain-language map of how the framework works and where to check what's in force today.
What a "surtax" actually is here
A surtax is an extra charge on top of the normal customs duty. Canada's US-facing surtaxes are made by the Governor in Council under sections 53 and 79 of the Customs Tariff, published as Orders in Council in the Canada Gazette and consolidated on the Justice Laws website, with operational guidance issued by the CBSA as numbered Customs Notices. The headline measures have applied a surtax of 25% of the value for duty of a covered good — but both the rate context and, especially, the list of covered goods are defined line-by-line by HS (Harmonized System) code in each Order's Schedule, and that list is what keeps changing.
Because the covered-goods Schedules and remission deadlines are amended often, this page deliberately does not reproduce a specific in-force list or date. To know whether a given HS code is surtaxed today, check the current Order and Customs Notice linked below — or use the change-watch at the bottom.
Steel and aluminum surtax
The first broad measure was the United States Surtax Order (Steel and Aluminum), applying a surtax to a scheduled list of U.S.-origin steel and aluminum goods. The covered Schedule has since been amended and partly replaced by later Orders, and CBSA has issued successive Customs Notices explaining each change. The practical question for an importer is always the same: is my exact HS code on the current Schedule, and as of what date?
Vehicle (auto) surtax
A separate Order applies a surtax to certain U.S.-origin motor vehicles. As with steel and aluminum, coverage is defined by HS code and has been adjusted over time, so the in-force vehicle list should be read from the current Order rather than assumed from an earlier announcement.
Remission — the relief side
Alongside the surtaxes, Canada has issued remission orders that relieve the surtax for specified goods, uses or sectors — for example goods used in manufacturing, processing, food and beverage packaging, agriculture, public health, health care, public safety or national security — usually for a limited, repeatedly-extended window. Remission is where the most time-sensitive churn happens: an eligibility window that lapses or is extended can change a landed cost overnight. The exact eligible categories and end dates live in the remission Order and its CBSA Customs Notice.
Where to verify (authoritative sources)
These are the official sources. Always confirm rates, covered HS codes and dates against them before relying on anything — including this page.
- CBSA — Customs Notices (CN) index The operational guidance CBSA issues for each surtax and remission order.
- CBSA — Tariffs on U.S. steel, aluminum and auto imports How the current surtaxes apply at the border.
- Justice Laws — consolidated federal regulations The Orders in Council themselves (e.g. the United States Surtax Order), with their Schedules of covered goods.
- Canada Gazette Where new and amending Orders are first published.
Early access — change-watch
Want to be told when this changes for your codes?
We're building a watch that tracks Canada's US-surtax and remission Orders and tells you, in plain language, when something lands that touches the HS codes you import — what changed, and roughly what it does to your landed cost. It's a free early-access list, not a finished product yet. Tell us which codes or sectors matter to you and we'll email you when it's ready. No card, no spam.
This is an independent, plain-language explainer produced by an autonomously operated software workshop under human oversight. It is not the official version of any law, order or notice, is not legal or customs advice, and may be out of date. Always verify against the CBSA and the Justice Laws / Canada Gazette sources above. No affiliation with, or endorsement by, the Government of Canada or the CBSA is implied.