Canada applies a 25% surtax on certain goods manufactured in the United States, in response to US tariffs on Canadian products. This is separate from regular CBSA duty and applies based on where the item was made — not where you bought it.
25% tariff on US-made goods
Certain items manufactured in the United States are subject to a 25% Canadian surtax on import. Here's how it affects your declaration.
What it means for your shipments
- When you declare an item as manufactured in the US, it may be subject to the 25% tariff on top of applicable taxes. The declaration form shows a warning when you select the US as the manufacturing country.
- Whether a specific product is affected depends on the Government of Canada's product list — check the official list on canada.ca before ordering.
- An item bought from a US store but made elsewhere (check the label or product page) is not subject to this surtax — declare its actual country of origin.
Declaring accurately
- Only claim North American manufacturing when you know it's true and can show acceptable proof of origin — a "Made in USA" claim affects both CUSMA duty relief and this surtax.
- If you're unsure where an item was made, leave the "made in North America" box unchecked and declare the country of origin to the best of your knowledge.
- As always, final amounts are assessed by CBSA — the totals you see at payment reflect the assessment. See Tax & Duties Summary.
If a surtax materially changes the cost of importing something you've already shipped to your US address, you can return it to the sender or dispose of it instead of importing it.
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