UNITED STATES SURTAX ORDER - 2025

There are certain exceptions, such as: 

• Canadian goods returning to Canada after having been exported to the US. 

• goods entered temporarily to Canada for repair 

• goods returning to Canada after having been repaired in the US 

Procedure 

• Surtax will be automatically applied to your imports when the country of origin of a good is USA and the HS code (tariff item) is a match to the schedule. 

• If the country of origin is not listed on the clearance documents, we will reach out to the listed customs contact for your company to request the missing info (as usual) 

• To prevent border delays, please ensure your customs documents list all required info, such as country of origin. 

• The surtax will be 25% of the value for duty. This is the value of your goods, converted to CAD. 

Quick Facts about Origin 

• Only applies to goods that originate in the US (i.e. goods eligible to be marked as goods of the US) 

• Applies to US origin goods, even when exported from a country other than the US into Canada (e.g. surtax would apply to a US origin good that was exported to Canada from Germany) 

• Will not apply to goods exported from the US when the country of origin is a non-US country (e.g. a good made in Denmark will not have surtax even if exported to Canada from the USA) 

Get more information on what goods are considered those eligible to be marked as goods of the US HERE. 

Quick Facts – General 

• Begins Feb 4, 2025 
• Will be automatically applied if the HS code is a match 
• Does not apply to goods that were in transit on Feb 4 (must have proof, such as a bill of lading) 
• Applies to goods imported for commercial and personal use
• Applies to both High Value and Low Value shipments (HVS and LVS) 
• Surtax is 25% of any good listed in the Schedule to the order. Link 
• The schedule lists the first 8 digits of the HS code. Ignore the 9-10th digits of the HS code when searching the list. 

To review Customs Notice 25-03: United States Surtax Order (2025), click HERE