Canada will apply surtaxes of 15%, 25% and 50% to $27.6 billion in U.S.-origin goods from 12:01 a.m. on September 8, 2026. Each product's rate matches the U.S. rate on the equivalent Canadian good. If you import from U.S. suppliers, you have two weeks to confirm which of your tariff items are on the list.

What Canada announced

Prime Minister Carney committed on August 22 to matching the U.S. Section 338 tariffs dollar for dollar. Finance Minister François-Philippe Champagne published the tariff-item-level list on August 25.

The countermeasures target goods subject to both U.S. Section 338 and Section 232 actions. That is a broader pool than the U.S. measure alone, which means a category the U.S. carved out can still appear on Canada's list.

Rates and sectors

Three rates apply, set product-by-product to mirror the U.S. rate on the same goods: 15%, 25%, and 50%.

The list concentrates on steel and aluminum, dairy, appliances, agricultural equipment, pulp and paper, plastics and electronics.

Steel and aluminum illustrate why direction matters. Those goods sit in the U.S. exclusion heading 9903.03.15, so they escape Section 338 southbound. They are the first-named sector on Canada's list northbound. Screening one direction tells you nothing about the other.

Read the published list at the tariff-item level against the Schedule to Canada's Customs Tariff. The same HS heading can appear at different rates depending on the item, so sector summaries will not answer the question for a specific shipment.

Which goods are caught

The surtax applies only to goods originating in the United States. Origin is determined by whether the good is eligible to be marked as a good of the U.S. under the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations (SOR/94-23).

This is the marking test, not the CUSMA preferential rules of origin. The two can produce different answers for the same shipment, so a CUSMA certificate is not evidence of either one here. CUSMA preference does not exempt goods from the surtax.

Goods already in transit

U.S. goods in transit to Canada on the day the countermeasures come into force are not subject to the surtax. This is more generous than the U.S. action, which granted no in-transit relief.

If you have inbound orders that will arrive shortly after September 8, the in-transit position is worth documenting now rather than arguing about it later.

What is still outstanding

CBSA had not published its Customs Notices as of August 25. The administrative detail, including how the surtax is reported and how the in-transit exemption is evidenced, will come through that channel.

Importers using Release Prior to Payment should also review their CARM financial security. New surtaxes increase duty and tax liability, and the security you posted against a pre-surtax liability may no longer be adequate. Our CARM bonds page covers the review, and our CARM onboarding team can recalculate the requirement.

Check your tariff items

1. Tariff Impact Checker — screen your southbound HTS codes against active Section 301, 232 and 338 measures, so you see both directions of exposure. First ten codes free, no account needed.
2. HS Tariff Classification (CAN) — confirm the classification on the goods you buy from U.S. suppliers. Everything downstream depends on the code being right.
3. HTS Tariff Classification (USA) — confirm any code the checker flags before you rely on it.

For the U.S. side of this dispute, see the 50% Section 338 tariff now in effect.

To have your U.S.-origin purchases screened against the Finance Canada list before September 8, talk to our team.