United States Surtax Order (2026)

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance with respect to the provisions of the annexed Order other than sections 1, 2 and 9 and on the recommendation of the Minister of Finance and the Minister of State (U.S. Trade) with respect to sections 1, 2 and 9, makes the annexed United States Surtax Order (2026) under subsection 53(2), paragraph 79(a) and section 115 of the Customs Tariff.^note^note^note^note

Surtax

1Surtax#

(1)Subject to section 2, goods that originate in the United States that are classified under any of the tariff items set out in Schedule 1, 2 or 3 are subject to a surtax in the amount of the following percentage of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:

(a)in the case of goods that are classified under any of the tariff items set out in Schedule 1, 15%;

(b)in the case of goods that are classified under any of the tariff items set out in Schedule 2, 25%; and

(c)in the case of goods that are classified under any of the tariff items set out in Schedule 3, 50%.

(2)For the purpose of subsection (1), goods originate in the United States if they are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.

Exceptions

2Exceptions#

The following goods are not subject to the surtax:

(a)goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 4, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1, 2 or 3;

(b)goods that are in transit to Canada on the day on which this Order comes into force;

(c)goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods

(i)are imported by a person who ordinarily resides on Campobello Island and who is returning after an absence from Canada of less than 24 hours,

(ii)are in the person’s possession or form part of their baggage, and

(iii)are for personal or household use;

(d)goods that are imported under the authority of a permit issued under subsection 8.3(3) of the Export and Import Permits Act, if the permit specifies that it is issued for the purposes of the Import for Re-Export Program.

^note

Consequential Amendments

United States Surtax Remission Order (2025)

3 #

[Amendments]

4 #

[Amendments]

5 #

[Amendments]

6 #

[Amendments]

7 #

[Amendments]

8 #

[Amendments]

Steel Derivative Goods Surtax Order

9 #

[Amendments]

Coming into Force

10September 8, 2026#

This Order comes into force on September 8, 2026, but if it is registered after that day, it comes into force on the day on which it is registered.

Schedule 1 · Goods Subject to 15% Surtax (Subsection 1(1) and paragraph 2(a))

8207.20.008207.30.008415.10.008415.81.108415.82.108415.90.308427.10.108427.20.108427.90.008428.60.008428.70.008428.90.008431.20.008431.41.008431.42.008431.49.008433.20.008433.90.008480.49.008480.71.008480.79.00

Schedule 2 · Goods Subject to 25% Surtax (Subsection 1(1) and paragraph 2(a))

0406.10.100406.10.200406.20.110406.20.120406.20.910406.20.920406.30.100406.30.200406.40.100406.40.200406.90.110406.90.120406.90.210406.90.220406.90.310406.90.320406.90.410406.90.420406.90.510406.90.520406.90.610406.90.620406.90.710406.90.720406.90.810406.90.820406.90.910406.90.920406.90.930406.90.940406.90.950406.90.960406.90.980406.90.994407.11.004407.12.004407.13.004407.14.004407.19.004804.39.004810.31.004818.10.004818.20.005701.10.105701.10.905701.90.105701.90.905702.10.005702.20.005702.31.005702.32.005702.39.005702.41.005702.42.005702.49.005702.50.105702.50.905702.91.005702.92.005702.99.105702.99.905703.10.105703.10.905703.21.005703.29.105703.29.905703.31.005703.90.105703.90.905704.10.005704.20.005704.90.005705.00.007321.11.107321.11.907321.12.007321.19.107321.19.907321.81.007321.82.007321.89.008203.40.008205.70.108205.70.208205.70.908211.10.108211.10.908211.91.108211.91.908211.92.008211.93.008211.94.908211.95.118215.10.108215.10.908215.20.108215.20.908215.91.108215.91.908215.99.108215.99.908302.10.008302.41.108302.42.008302.49.008413.91.008414.80.108414.80.908415.83.008418.10.108418.10.208418.10.908418.21.008418.29.008418.30.108418.40.108418.40.908422.90.108422.90.208422.90.908425.42.008426.20.008426.99.008431.31.008431.43.008433.11.008450.11.108450.11.908450.20.008451.21.008451.29.008467.22.008467.29.008467.81.008467.89.008509.80.108509.80.908516.60.108516.60.208516.60.908529.90.108529.90.208529.90.318529.90.398529.90.508529.90.608529.90.908544.49.008601.10.008601.20.008602.10.008602.90.008603.10.008603.90.008604.00.108605.00.008607.11.008607.19.198607.19.298607.21.108607.30.108607.91.008607.99.118609.00.108716.39.108716.39.208716.39.308716.39.909401.61.109401.61.909403.40.009403.91.00

Schedule 3 · Goods Subject to 50% Surtax (Subsection 1(1) and paragraph 2(a))

0402.10.100402.10.200402.21.110402.21.120402.21.210402.21.220402.91.100402.91.200402.99.100402.99.200404.10.100404.10.210404.10.220404.10.900404.90.100404.90.200409.00.001703.10.101703.10.901703.90.101703.90.901901.20.111901.20.121901.20.131901.20.141901.20.151901.20.191901.20.211901.20.221901.20.231901.20.241901.20.293303.00.003304.10.003304.20.003304.30.003305.90.003501.10.003502.20.003504.00.113504.00.123504.00.903918.10.103918.10.903919.10.993923.21.903924.10.003924.90.004402.90.104402.90.904412.10.004412.31.004412.33.004412.34.004412.39.004412.41.004412.42.004412.49.004412.51.004412.52.004412.91.004412.92.004412.99.004702.00.004803.00.004810.13.004810.32.004810.92.004811.90.004817.10.004818.30.004818.90.004819.10.004819.40.004820.10.004820.30.004823.69.004911.91.005703.39.105703.39.906104.43.006104.63.006109.10.006110.20.006110.30.006116.93.006201.40.106201.40.906202.40.006203.11.006203.31.006203.41.006204.43.006204.49.006210.20.106210.20.906210.40.106210.40.906210.50.106210.50.906211.32.006211.33.006211.43.106211.43.906809.11.007010.90.007325.10.007408.11.107408.11.207408.11.307408.19.008205.59.108205.59.208205.59.908418.50.108517.13.008517.62.008528.59.908711.50.009401.39.109401.39.909401.69.109401.69.909401.71.109401.71.909401.79.109401.79.909403.20.009403.50.009403.60.109403.60.909403.70.109403.70.909405.11.009405.42.109405.42.909405.99.009504.50.009506.39.009506.91.009506.99.009507.10.90

Schedule 4 · Goods Subject to Surtax — Chapters 98 and 99 (Paragraph 2(a))

9804.30.009825.10.009825.20.009825.30.009826.10.009826.20.009826.30.009826.40.009897.00.009898.00.009899.00.009966.00.009971.00.009989.00.00

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.