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Government of Canada / Finance Canada - Surtax Order

Surtax Imposition on Certain Products Originating in the United States- Customs Notice CN18-08 Effective July 1st, 2018

The Government of Canada announced the imposition of the United States Surtax Order effective July 1st, 2018. The provisions include a 25% surtax on steel and aluminum imports into Canada and 10% surtax on other goods originating in the United States. The listing of commodities with the respective surtax rates can be found on the Department of Finance website at: https://www.fin.gc.ca/access/tt-it/cacsap-cmpcaa-1-eng.asp

The Surtax order applies to commodities originating in the United States as goods eligible to be marked as goods of U.S origin. Burden of proof remains with the importer to ensure proper documentation is on file to support proof of origin requirements. Duty Relief and Duty Drawback Programs have been considered to include provisions for both duties and surtax recovery. Exceptions to the surtax order are goods in transit to Canada prior to July 1st, 2018 and certain Chapter 98 tariff provisions.

The surtax applies to goods released on or after July 1st, 2018.