Customs Notice 26-23: United States Surtax Order (2026)

… <p>2. The surtax is introduced by Canada in response to the U.S.’ imposition of Section 338 tariffs on goods imported into the U.S. from Canada. The goods subject to Canada’s surtax are drawn from those targeted by U.S. Section 338 and Section 232 tariffs, with the surtax applicable to each product generally corresponding to the U.S. tariff rate.</p> <p>3. The administration of the <cite>United States Surtax Order (2026)</cite> is the responsibility of the Canada Border Services Agency (CBSA).</p> <h2>Application</h2> <p>4. Effective <time datetime="2026-09-08">September 8, 2026</time>, 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, in accordance with the <cite>United States Surtax Order (2026)</cite>. The value for duty is determined in accordance with sections 47 to 55 of the <a href="https://laws-lois.justice.gc.ca/eng/acts/C-52.6/"><cite>Customs Act</cite></a>. The Schedules to the <cite>United States Surtax Order (2026)</cite> contain a <a href="https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/canadas-response-us-tariffs/complete-list-us-products-subject-to-counter-tariffs.html">complete list of goods subject to the surtax</a> and the applicable surtax rate. </p> …