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 regulations.
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.
A complete list of goods subject to the surtax is available at the following link.
The government is also issuing a notice of intent to implement a second round of tariffs, and is seeking views on imposing tariffs on imports of additional goods from the U.S.
This second round of tariffs will be subject to a 21-day comment period prior to implementation. The government is seeking views from business, stakeholders, and Canadians regarding the impacts of the application of tariffs to the goods listed below until April 02, 2025.
Notice of Intent to Impose Countermeasures in Response to United States Tariffs on Canadian Goods
Customs Notice 25-10: United States Surtax Order (2025-1) provides information on the application of the United States Surtax Order (2025-1), specifically regarding surtax provisions effective March 4, 2025, on certain goods originating in the United States (U.S.).
This notice provides information on the application of the United States Surtax Order (2025-1), specifically regarding surtax provisions effective March 4, 2025, on certain goods originating in the United States (U.S.).
The surtax is introduced by Canada in response to the U.S.’ imposition of tariffs on goods imported into the U.S. from Canada.
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.
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).
In relation to requests for remission of the tariffs that apply beginning on March 4, 2025, the Government will consider requests for remission in the following instances:
To address situations where goods used as inputs cannot be sourced domestically, either on a national or regional basis, or reasonably from non-U.S. sources.
To address, on a case-by-case basis, other exceptional circumstances that could have severe adverse impacts on the Canadian economy.
Remission represents an exception to the rules by providing for relief of otherwise applicable duties. As such, in all instances above, the federal government will only consider remission where it is required to address exceptional and compelling circumstances that, from a public policy perspective, are found to outweigh the primary rationale behind the application of the tariffs.
Process for requesting remission of tariffs that apply on certain goods from the U.S.