TARIFF TRACKER
Canada applies 15, 25 or 50 percent surtaxes to certain U.S. origin goods
Canada applies new surtaxes on certain goods originating in the United States effective September 8, 2026. Importers must self-assess the listed schedule rate and use the CBSA surtax code for 15, 25 or 50 percent goods.
Updated October 12, 2026
STATUS
In effect
·
EFFECTIVE
·
Canada
RATE
15%, 25% or 50%
15%, 25% or 50% of the value for duty, as applicable
COUNTRIES
United States
COVERED GOODS
Certain U.S. origin goods listed in Schedules 1, 2 and 3 to the United States Surtax Order (2026). Chapters 98 and 99 are exempt unless specifically listed in Schedule 4.
EXCLUSIONS
The surtax does not apply to goods eligible to be marked as originating from Puerto Rico, Guam, the Northern Mariana Islands, American Samoa or the U.S. Virgin Islands. Chapters 98 and 99 are exempt unless listed in Schedule 4. It also does not apply to covered in-transit goods, certain Campobello Island personal imports, Import for Re-Export Program permit goods, listed returning or repaired goods, temporary non-resident baggage and conveyances, eligible ships’ stores and some personal exemptions. If goods are also subject to the Steel Derivative Goods Surtax Order, only this Order applies.
USMCA
No CUSMA-wide exemption is stated. The notice uses CUSMA marking and origin concepts for U.S. origin and says duty relief and drawback may be available subject to CUSMA requirements.
WHAT TO DO (OUR GUIDANCE, NOT LEGAL ADVICE)
Check whether each U.S. origin SKU appears in Schedule 1, 2 or 3 to the United States Surtax Order (2026), then use CBSA code 26186A, 26186B or 26186C when accounting. Keep proof of U.S. origin and any in-transit or other exception documents in case CBSA requests them.
SOURCES
CBSA Customs Notice 26-23: United States Surtax Order (2026) (September 7, 2026)
QUOTES FROM THE SOURCE
Rate: "certain goods imported into Canada and originating in the U.S. are subject to a surtax of either 15%, 25% or 50% of the value for duty, as applicable" (source)
Effective date: "This notice provides information on the application of the United States Surtax Order (2026) , specifically regarding surtax provisions effective September 8, 2026" (source)
Covered goods: "The Schedules to the United States Surtax Order (2026) contain a complete list of goods subject to the surtax and the applicable surtax rate." (source)
Countries: "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." (source)
Exclusions: "Goods classified under Chapters 98 and 99 are exempted from the surtax, unless the applicable Chapter 98 or 99 tariff item is specifically listed in Schedule 4 to the Order." (source)
Exclusions: "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." (source)
USMCA: "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)." (source)
Checked against source
on
Live CBSA notice dated Sep 7, 2026: U.S.-origin goods in Schedules 1, 2 and 3 of the United States Surtax Order (2026) pay 15%, 25% or 50% from Sep 8, 2026; Canada Finance lists these new counter tariffs as effective Sep 8, 2026; no repeal note.
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