Canadian tariffs on US steel, aluminum and auto imports: How they apply at the border
The Canada Border Services Agency (CBSA) collects tariffs, in the form of a surtax, on behalf of the Government of Canada.
Read on for answers to questions you may have about bringing goods into Canada from the US for personal use (by travel, mail or courier).
How the tariffs apply to travellers
As of September 1, 2025, the Government of Canada's 25% tariff applies only to steel and aluminum products and auto imports originating from the US.
Consult the complete list of US products subject to counter tariffs.
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.
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. Steel and aluminium products originating 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 25%.
Example
For a US good with a value for duty of $50
Multiplied by 25% tariff (surtax)
Total surtax = $12.50
Related links
Page details
- Date modified: