º¬Ð߲ݴ«Ã½

The Canada Border Services Agency says the new 25 per cent surtax on certain American goods went into effect on March 4.Ìý

CBSA explains certain goods originating from the U.S. are subject to a surtax of 25 per cent on the value for duty in accordance with the United States Surtax Order 2025.

CBSA says all goods entering Canada, regardless of mode and whether they are eligible for duty and tax-free exemptions, must be reported.ÌýThe administration and enforcement of the surtax orders is the responsibility of the CBSAÌýfor commercial, traveller, postal and courier streams.Ìý

On March 4, the first phase of Canada’s response includes tariffs on $30 billion in goods imported from the U.S. took effect in response to U.S. President Donald Trumps 25 per cent tariffs imposed on most Canadian imports.

“These countermeasures will apply to commercial shipments, goods imported by mail or courier, and goods imported by individual travellers above their personal exemptions,” saidÌýRebecca Purdy, senior spokesperson for the CBSA.Ìý

Surtaxes will remain in place until the U.S. eliminates its trade-restrictive measures against Canada.

What will the surtax be applied to?

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.

Surtaxes will apply to commercial shipments and goods that originate from the U.S. and are included on the list being imported by individual travellers above their personal exemptions.

CBSA says payment of the surtax is made in the same way that customs duties and taxes are paid.Ìý

Products subject to the surtax include certain clothing and accessories, food items, furniture, beauty and makeup products, toiletries, perfumes and more.

A subject to the surtax is available on Finance Canada’s website.

The surtax will only apply to goods that originate in the U.S., which shall be considered as those goods eligible to be marked as goods of the U.S.Ìýin accordance with the .

Information for travellers

Goods listed in the surtax order are not prohibited from importation; rather they are subject to a surtax, in addition to all other duties and taxes, to be paid upon importation.

For personal goods, the surtax is assessed by the CBSA at the port of entry. This means that individuals travelling with the goods will pay at the port of entry and individuals shipping goods through the mail or courier will pay upon delivery.

The surtax will be applied on if a traveller does not qualify for or exceeds their personal exemption.

Travellers’ exemptions allow returning residents of Canada to bring back goods up to a specified dollar limit on a duty-free and tax-free basis when returning to Canada.

Exemption limits vary according to the time spent out of the country, with quantitative limits set for tobacco, alcohol and vaping products.

VisitÌýÌýfor information on personal exemption limits.Ìý

CBSA says travellers can help speed up processing times by coming prepared with their travel documents and receipts in hand prior to arriving at the border.

Travellers can consider completing an prior to their arrival at the airport. Travellers are encouraged to checkÌý before they leave and plan their journey accordingly.

Information for commercial importers

For commercial goods, an importer (or their authorized customs broker) must self-assess the surtax on applicable goods when doing the final accounting for their imports through the Commercial Accounting Declaration. This may be done through either the CARM Client Portal, Electronic Data Interchange or Application Programming Interface.Ìý

When accounting for the surtax, importers should follow the instructions in .

Additional information on completing the CAD is available for importers in .

You can use a CBSA’s tool to online. However, the new surtax is not factored in to the estimator tool.Ìý