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Canadian tariffs of 25% on goods from the United States: How they apply at the border

Note: All currency references are in Canadian dollars

The Government of Canada is imposing 25% tariffs on imports of certain goods from the US, including steel and aluminum products and auto imports. The Canada Border Services Agency (CBSA) is collecting the tariffs in the form of a surtax.

Read on for answers to questions you may have about bringing goods into Canada from the US for personal use (by travel, mail or courier).

What goods the tariffs apply to

Tariffs apply to new and used goods marked as made in the US, produced in the US, or originating in the US or goods that have no country of origin marking.

You will need to pay tariffs on purchased US goods that:

  • exceed personal exemption limits of Canadian residents
  • exceed a reasonable quantity of personal goods brought by a visitor for their stay
  • are imported by mail and courier
  • will stay in Canada, including gifts that are otherwise duty and tax exempt up to $60
  • are transiting through, being transported or shipped through Canada to a third country
  • are brought into Canada temporarily for demonstration or exhibition

More information:

The burden of proof that the goods are not considered as originating from the US lies with the person bringing the goods into Canada (the importer).

Goods purchased in the US but which originate in another country are not subject to these tariffs (for example, clothing marked as made in Italy is exempt). Tariffs will apply if there is no evidence that the goods are the product of a country other than the US.

Goods purchased outside the US but which are clearly marked as made in, produced in, or originating in the US are also deemed to originate in the US and will be subject to tariffs.

How the tariffs apply to travellers

All travellers (both returning residents and visitors) are expected to pay applicable tariffs, duties and taxes owing on purchased US goods upon entry into Canada. The tariffs do not replace the GST/HST or any applicable duties and are added to the value for tax.

Residents returning to Canada

Duties, taxes and any applicable tariffs apply to all goods, including groceries, that exceed your personal exemption limit. The length of your absence from Canada determines your eligibility for an exemption and the amount of goods you can bring back without paying any duty and taxes. You must be outside Canada at least 24 hours to claim this exemption. Personal exemptions do not apply to same-day cross-border shoppers.

More information: Personal exemptions: Guide for residents returning to Canada

Campobello Island

An exemption has been granted to residents of Campobello Island, New Brunswick as it is only accessible by ferry in the summer months or year-round by bridge from the United States. Goods purchased in the US will not be subject to tariffs, as long as they are imported by a person who ordinarily resides on Campobello Island and is:

  • returning after an absence from Canada of less than 24 hours
  • in the person’s possession or form part of their baggage
  • for personal or household use

For more information see section 22 of Customs Notice 25-10: United States Surtax Order (2025-1).

International visitors to Canada (including US Citizens)

The tariff does not apply to goods that visitors temporarily import for personal use such as your vehicle, luggage and personal items.

A border services officer will assess the goods you are bringing with you. You are allowed to bring in personal goods, including groceries, that are considered reasonable in quantity for the length of your stay (for example, 2 weeks' supply of groceries for a 2-week visit).

If an officer determines that the goods exceed a reasonable quantity for the intended stay, you are still allowed to bring them in but you will need to pay duties, taxes and applicable tariffs.

Separate limits apply for items like alcohol and tobacco and meat and dairy.

More information:

How to calculate the tariffs

The amount of tariffs is a percentage of the “value for duty” of the good before taxes (GST and HST). The surtax is calculated by multiplying the value for duty by 25%.

Example

For a US good with a value for duty of $50

Multiplied by 25% tariff (surtax)
Total surtax = $12.50

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