Canadian tariffs on certain US goods: How they apply at the border
The Canada Border Services Agency (CBSA) collects tariffs, in the form of surtaxes, on behalf of the Government of Canada.
How the tariffs apply to travellers
As of , the Government of Canada has imposed counter tariffs of 15%, 25% or 50% on certain goods originating from the US.
All travellers (including returning Canadian residents and international visitors) are expected to pay applicable tariffs on purchased US goods upon entry into Canada.
The tariffs do not replace the GST, HST or any applicable duties and are added to the value for tax.
Consult the complete list of US products subject to counter tariffs.
Returning Canadian residents
The tariffs on certain US goods will be applied if you:
- do not qualify for a personal exemption (when returning to Canada after less than 24 hours away)
- exceed your personal exemption
Examples of scenarios where tariffs will apply
You are a resident of Canada returning to the country after an absence of 24 and 48 hours with goods of US origin.
The value of the goods you are bringing back to Canada exceeds CAN$200.
More information
Visitors to Canada
The tariffs on certain US goods will be applied on goods that will remain in Canada.
They do not apply to personal vehicles (conveyances) and baggage being temporarily imported by a non-resident of Canada for their own personal use.
If you are bringing consumable goods with you, such as groceries, the border services officer at port of entry will assess the quantity you are bringing in against the intended purpose, nature and duration of your stay in Canada. The officer will determine if the tariffs apply, along with all other duties and taxes.
If the officer determines that the goods exceed a reasonable quantity for your intended stay, then the tariffs (in the form of surtaxes) may be applied.
More information
What visitors can bring into Canada
Proof of US origin
Tariffs on US goods are based on where the goods were made, not where they were purchased.
The burden of proof that the goods are not of US origin lies with the person bringing the goods into Canada (the importer).
Goods purchased in the US but made in another country are not subject to the tariffs, provided there is proof they were not made in the US.
Goods purchased outside the US but clearly marked as made in, produced in, or originating in the US are considered of US origin and will be subject to tariffs.
Campobello Island
An exemption has been granted to residents of Campobello Island, New Brunswick as it is only accessible by ferry in the summer months or year-round by bridge from the US.
Applicable goods that originate from the US will not be subject to tariffs as long as they are imported by a person who ordinarily resides on Campobello Island and is:
- returning after an absence from Canada of less than 24 hours
- in the person’s possession or form part of their baggage
- for personal or household use
For more information, see section 25 of Customs Notice 25-11: United States Surtax Order (Steel and Aluminum 2025).
How to calculate the tariffs
The amount of tariffs is a percentage of the “value for duty” of the good before taxes (GST and HST). The surtax is calculated by multiplying the value for duty by 15%, 25% or 50%, as applicable.
Example
For a US good with a value for duty of $50:
Multiplied by 25% tariff (surtax)
Total surtax = $12.50
The calculation of the surtax for motor vehicles is different. For goods imported by individuals for their personal use (casual goods), the rate of 25% applies on 85% of the value for duty of the vehicle.
Example
Value for duty of the vehicle is $50 000
85% of the value is: $ 50, 000 × 85 ÷ 100 = $42,500.
The 25% surtax is calculated on this value: $42, 500 × 25 ÷ 100 = $10, 625 is the amount of surtax to pay.
Please note that in all cases of surtax, the GST, HST or provincial taxes apply to the amount of surtax.
Related links
Page details
- Date modified: