Are there tariffs on US imports into Canada in 2026? Today vs. before the trade war
TariffPlus · Last verified Oct 29, 2026
Mostly no: most CUSMA-qualifying US goods are still duty free, but since Sept 8, 2026 listed US-origin goods pay a 15%, 25% or 50% surtax, and US vehicles still pay 25%. Last verified Oct 29, 2026 against primary sources.
The short answer
Mostly no, but not everywhere. Before 2025, US goods that qualify under CUSMA came into Canada duty free and you paid only GST/HST, and most still do today. The exceptions: since Sept 8, 2026 the United States Surtax Order (2026), SOR/2026-186, adds a 15%, 25% or 50% surtax on listed US-origin goods (about C$27.6B of imports, per Finance Canada), and CUSMA qualification does not exempt them. The surtax is separate from customs duty and is charged on the value for duty. Examples: fridges 8418.10 25%, washers 8450.11 25%, smartphones 8517.13.00 50%, cotton T-shirts 6109.10.00 50%, cheese 0406 25%. US steel and aluminum is now mostly 50%, and US-built vehicles still face 25% (on their non-Canadian, non-Mexican content if they qualify under CUSMA). Computers 8471 and car parts 8708 are not on the 2026 list. The surtax also applies to small online orders and to goods travellers bring back beyond their personal exemption.
Relief for businesses is not automatic. Importers whose US goods are used in Canada in manufacturing, processing, food or beverage packaging or agricultural production, or for public health, health care or public safety, may claim remission under the United States Surtax Remission Order (2025), which now also covers the 2026 order. The importer must claim it, either with a special authorization code on the customs declaration or later as a refund, and keep records proving the use. This general relief runs for imports before July 1, 2027, and for US steel it now applies only to automotive and aerospace manufacturing. Other cases need a remission request to Finance Canada. See CBSA Customs Notice 25-19 (updated Oct 8, 2026): https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-19-eng.html
Before and after, by category
Pre-2025 rows show normal customs duty. 2025 and Today rows show Canadian surtaxes on US-origin goods, charged on top of any duty. Each card links its source.
Car parts
- Pre-2025
- Free if CUSMA; 6% MFN if not (e.g. brakes
8708.30.99) - 2025 peak
- Not in the vehicle order; a few lines hit 25% from Mar 13, 2025 (e.g.
8708.22.00windshields and glass, which are MFN free anyway) - Today
- Free if CUSMA; 6% MFN if not. No
8708lines in SOR/2026-186 Schedules 1-3
US-built vehicles
- Pre-2025
- Free if CUSMA; 6.1% MFN if not
- 2025 peak
- 25% from Apr 9, 2025 - on full value if non-CUSMA, on non-Canadian/Mexican content if CUSMA
- Today
- Same 25% - still in force
Steel and aluminum
- Pre-2025
- Free if CUSMA
- 2025 peak
- 25% from Mar 13, 2025
- Today
- Mostly 50% from Sept 8, 2026; some lines (e.g.
7615household aluminum) stay at 25%
Food and groceries
- Pre-2025
- Mostly free if CUSMA (dairy and poultry over quota excepted)
- 2025 peak
- 25% on many listed foods, Mar 4 to Aug 31, 2025
- Today
- Most food free again. Cheese 25%, milk powders and whey 50%, honey 50% since Sept 8, 2026
Clothing
- Pre-2025
- Free if CUSMA. MFN if not: cotton T-shirts
6109.10.0018%, cotton sweaters6110.20.0018%; men's cotton trousers and jeans6203.42.00also carry a high MFN rate - 2025 peak
- 25% from Mar 4, 2025 to Aug 31, 2025 on all three lines (SOR/2025-66)
- Today
- 50% on
6109.10.00and6110.20.00since Sept 8, 2026.6203.42.00(cotton trousers, jeans) is NOT on the 2026 list
Appliances
- Pre-2025
- Free if CUSMA
- 2025 peak
- 25% from Mar 4, 2025 to Aug 31, 2025 (e.g. fridges
8418.10, washers8450.11, dryers8451.21, ovens8516.60) - Today
- 25% since Sept 8, 2026: fridges
8418.10.10/.20/.90, washers8450.11,8450.20, dryers8451.21,8451.29, ovens8516.60. 15%: AC8415.10.00,8415.81.10,8415.82.10. 50%:8418.50.10
Electronics
- Pre-2025
- Mostly free (many are free from every country)
- 2025 peak
- 25% on listed lines from Mar 13, 2025 to Aug 31, 2025 (e.g. computers
8471, phones8517) - Today
- 50% on smartphones
8517.13.00, network gear8517.62.00, some monitors8528.59.90. Computers8471are not on the 2026 list
Chinese EVs (for context)
- Pre-2025
- 6.1% MFN; 100% surtax added Oct 1, 2024
- 2025 peak
- 106.1% total
- Today
- Surtax repealed Mar 1, 2026; 49,000 a year at 6.1% under quota (33,069 left as of Oct 23, 2026)
| Category | Pre-2025 | 2025 peak | Today | Source |
|---|---|---|---|---|
| Car parts | Free if CUSMA; 6% MFN if not (e.g. brakes 8708.30.99) | Not in the vehicle order; a few lines hit 25% from Mar 13, 2025 (e.g. 8708.22.00 windshields and glass, which are MFN free anyway) | Free if CUSMA; 6% MFN if not. No 8708 lines in SOR/2026-186 Schedules 1-3 | https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch87-eng.html |
| US-built vehicles | Free if CUSMA; 6.1% MFN if not | 25% from Apr 9, 2025 - on full value if non-CUSMA, on non-Canadian/Mexican content if CUSMA | Same 25% - still in force | https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/canadas-tariff-responses/canadas-tariffs-automobiles.html |
| Steel and aluminum | Free if CUSMA | 25% from Mar 13, 2025 | Mostly 50% from Sept 8, 2026; some lines (e.g. 7615 household aluminum) stay at 25% | https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/canadas-tariff-responses/canadas-tariffs-steel-aluminum.html |
| Food and groceries | Mostly free if CUSMA (dairy and poultry over quota excepted) | 25% on many listed foods, Mar 4 to Aug 31, 2025 | Most food free again. Cheese 25%, milk powders and whey 50%, honey 50% since Sept 8, 2026 | https://www.canada.ca/en/department-finance/news/2026/08/canada-announces-targeted-countermeasures-and-substantive-support-for-workers-and-businesses-in-response-to-us-tariffs.html |
| Clothing | Free if CUSMA. MFN if not: cotton T-shirts 6109.10.00 18%, cotton sweaters 6110.20.00 18%; men's cotton trousers and jeans 6203.42.00 also carry a high MFN rate | 25% from Mar 4, 2025 to Aug 31, 2025 on all three lines (SOR/2025-66) | 50% on 6109.10.00 and 6110.20.00 since Sept 8, 2026. 6203.42.00 (cotton trousers, jeans) is NOT on the 2026 list | https://laws-lois.justice.gc.ca/eng/regulations/SOR-2026-186/FullText.html |
| Appliances | Free if CUSMA | 25% from Mar 4, 2025 to Aug 31, 2025 (e.g. fridges 8418.10, washers 8450.11, dryers 8451.21, ovens 8516.60) | 25% since Sept 8, 2026: fridges 8418.10.10/.20/.90, washers 8450.11, 8450.20, dryers 8451.21, 8451.29, ovens 8516.60. 15%: AC 8415.10.00, 8415.81.10, 8415.82.10. 50%: 8418.50.10 | https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/canadas-response-us-tariffs/complete-list-us-products-subject-to-counter-tariffs.html |
| Electronics | Mostly free (many are free from every country) | 25% on listed lines from Mar 13, 2025 to Aug 31, 2025 (e.g. computers 8471, phones 8517) | 50% on smartphones 8517.13.00, network gear 8517.62.00, some monitors 8528.59.90. Computers 8471 are not on the 2026 list | https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/canadas-response-us-tariffs/complete-list-us-products-subject-to-counter-tariffs.html |
| Chinese EVs (for context) | 6.1% MFN; 100% surtax added Oct 1, 2024 | 106.1% total | Surtax repealed Mar 1, 2026; 49,000 a year at 6.1% under quota (33,069 left as of Oct 23, 2026) | https://www.eics-scei.gc.ca/report-rapport/Imports_of_electric_vehicles_from_China.htm |
GST (5%) or HST is calculated on the value for duty plus any duty and surtax, so the surtax also raises the tax you pay.
Timeline
- Oct 1, 2024100% surtax on Chinese EVs
- Oct 22, 202425% surtax on Chinese steel and aluminum
- Mar 4, 202525% counter-tariffs on about C$30B of US goods (SOR/2025-66)
- Mar 13, 202525% on about C$29.8B of US steel, aluminum and other goods (SOR/2025-95)
- Apr 9, 202525% on US vehicles
- Apr 16, 2025Remission order for inputs and some goods
- Jul 31, 202525% on non-US goods with Chinese-melted steel or smelted aluminum
- Sept 1, 2025Most US counter-tariffs removed (SOR/2025-181); steel, aluminum, autos stay
- Dec 26, 2025Tighter steel quotas for non-CUSMA countries and 25% on steel derivatives from all countries
- Mar 1, 2026China EV surtax repealed (SOR/2026-33); 49,000 a year at 6.1%, with import permits
- Aug 22, 2026US 50% Section 338 tariff on Canadian goods (C$27.6B, per Finance Canada)
- Sept 8, 2026Canada: 15/25/50% on C$27.6B of US goods; most US steel and aluminum to 50%SOR/2026-186 and SOR/2026-187: https://gazette.gc.ca/rp-pr/p2/2026/2026-09-23/html/sor-dors186-eng.html
- June 30, 2027General remission ends (covers imports before July 1, 2027)
Why made in the USA is not automatically duty free
- Rules of origin, not the label. CUSMA zero duty needs the good to meet its product-specific rule. Assembled in the US from Asian parts may not qualify.
- Proof of origin. You need a certification of origin from the exporter, producer or importer to claim the UST rate.
- No proof, MFN rate. Example from T2026: brakes
8708.30.99and shocks8708.80.30are 6% MFN vs Free under UST; cars8703.23.00are 6.1% MFN. - Counter-tariffs ignore CUSMA. SOR/2026-186 s.1(2): 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.' The s.2 exceptions cover only Chapter 98/99 items not in Schedule 4, goods in transit on Sept 8, 2026, Campobello Island residents' personal goods, and Import for Re-Export permits. There is no CUSMA exemption. For personal imports, CBSA treats goods marked as made in the US as US goods, even if shipped from another country (Customs Notice 26-23).
FAQs
Are US goods duty free in Canada in 2026?
Most CUSMA-qualifying goods are. Goods on the Sept 8, 2026 list pay 15-50%, steel and aluminum mostly 50%, vehicles 25%.
Did Canada remove its tariffs on US goods?
Most were removed Sept 1, 2025, but new ones on C$27.6B of goods started Sept 8, 2026.
Is there duty on small online orders from the US?
For normal duty and tax, courier shipments from the US or Mexico: up to C$40 duty and tax free; over C$40 to C$150 tax but no duty; over C$150 both. By mail: C$20 from any country. But these thresholds do not cover the surtax: CBSA says it applies to listed US goods even under the de minimis thresholds.
Do I pay GST on US imports?
Yes, GST or HST applies on most imports above the low-value thresholds, and it is calculated on a value that includes any surtax.
How do I know if my product is on the list?
Search its 10-digit HS code on the Finance complete list page.
Last verified
Last verified Oct 29, 2026
Checked against Justice Laws (SOR/2026-186, current to Sept 30, 2026; SOR/2025-95), Canada Gazette Part II (SOR/2025-66, SOR/2025-95, SOR/2025-181, SOR/2026-33, SOR/2026-186, SOR/2026-187; no surtax changes in the Oct 7 or Oct 21, 2026 issues), CBSA Customs Notices 26-23 (updated Oct 23, 2026) and 25-19 (updated Oct 8, 2026), CBSA T2026 Customs Tariff chapters 61, 87 and 98, the CBSA low value shipments page, Finance Canada (Aug 25, 2026 release, complete list, steel and aluminum, automobiles, tariff relief), Global Affairs Canada (China EV quota) and the US Federal Register (Proclamation 11056). This is general information, not a ruling; rates depend on the exact tariff classification and origin of your goods.
Sources
- Canada's tariff responses (Finance Canada)
- Aug 25, 2026 countermeasures release (Finance Canada)
- Complete list of US products subject to counter-tariffs (Finance Canada)
- United States Surtax Order (2026), SOR/2026-186 (Justice Laws)
- Customs Notice 25-19 remission (updated Oct 8, 2026) (CBSA)
- Customs Notice 26-23: United States Surtax Order (2026) (CBSA)
- T2026 Chapter 61 (knitted apparel) (CBSA)
- T2026 Chapter 98 (mail, courier and traveller items) (CBSA)
- SOR/2025-66 US Surtax Order (2025-1) (Canada Gazette)
- SOR/2025-95 Steel and Aluminum 2025 (Canada Gazette)
- SOR/2025-181 removal of surtaxes (Canada Gazette)
- T2026 Chapter 87 (CBSA)
- Low value shipments under CUSMA (CBSA)
- Tariff relief for importers of US goods (Finance Canada)
- EV imports from China quota (Global Affairs Canada)
- SOR/2026-33 repeal of China EV surtax (Canada Gazette)
- SOR/2026-186 as published (Canada Gazette)
- Proclamation 11056 (US 50% tariff from Aug 22, 2026) (Federal Register)