As of March 4, 2025, certain U.S.-origin goods imported into Canada are subject to a 25% surtax under the United States Surtax Order (2025). These countermeasures will apply to commercial shipments, goods imported by mail or courier, and items brought in by travellers exceeding personal exemptions. The surtax will remain in effect until the U.S. lifts its trade restrictions against Canada.
The Canada Border Services Agency (CBSA) is responsible for enforcing the surtax, ensuring all applicable goods—regardless of mode of entry—are reported and taxed accordingly. Payments must be made within the same timeframe as customs duties and taxes.
A full list of affected goods is available on Finance Canada’s website, and information on how to apply the surtax can be accessed online. The CBSA remains prepared to adjust to ongoing trade developments and ensure compliance with these measures.
(Tim Baltz)