Dear Trade Partners,

As part of ongoing trade measures, the Government of Canada has introduced a 25% surtax on selected goods imported from the United States, including items such as steel, aluminum, and certain automotive products. These tariffs, collected at the border by the Canada Border Services Agency (CBSA), are applied in the form of a surtax and are intended to address ongoing trade imbalances.

In this post, we aim to clarify how these tariffs affect importers, travelers, and individuals bringing goods into Canada for personal use—whether by vehicle, mail, or courier.

Which Goods Are Affected?

The 25% surtax applies to both new and used goods that fall into the following categories:

Marked as made in*, produced in, or originating from the United States
Goods with *no country of origin marking**, but believed to originate in the U.S.
Items entering Canada for *commercial use**, temporary exhibition, or personal use, including gifts over \$60 in value
* Goods transiting through Canada to a third country
Imports that exceed *personal exemption limits**

If a product is clearly labeled as being from another country (e.g., Made in Germany), it will generally not be subject to the surtax—even if purchased in the U.S. However, the responsibility to prove country of origin lies with the importer.

For a detailed product list, refer to: Customs Notice 25-10: United States Surtax Order (2025-1)

 Impact on Travellers Entering Canada

Whether you’re a Canadian resident returning home or a visitor arriving for a stay, the surtax may apply depending on the goods you bring and their declared origin.

Canadian Residents

If your purchases from the U.S. exceed your personal exemption (based on the duration of your absence), you’ll be required to pay duties, taxes, and this additional 25% tariff. For example:

* After 24 hours away, residents are eligible for a \$200 exemption
* After 48 hours or more, the exemption increases to \$800
* Same-day trips do not qualify for any exemption

More info: [Personal exemptions for returning residents](https://www.cbsa-asfc.gc.ca/travel-voyage/declare-eng.html)

Campobello Island Exception

Residents of Campobello Island, New Brunswick, benefit from a unique exemption. Due to limited access to mainland Canada (by ferry in summer or via the U.S. year-round), goods brought back after short trips of less than 24 hours are not subject to the 25% surtax, as long as:

* The importer resides on the island
The goods are for *personal or household use**
* Items are in the importer’s possession at the time of return

Refer to Section 22 of Customs Notice 25-10 for complete details.

Visitors to Canada

International travelers, including U.S. citizens, are not subject to this surtax on items they bring for temporary personal use, such as luggage, personal effects, and vehicles.

However, if an officer determines that goods exceed a reasonable quantity for the duration of your visit, the excess may be subject to duties, taxes, and tariffs.

Common allowances apply to alcohol, tobacco, meat, and dairy.

How to Calculate the Surtax

The surtax is applied to the value for duty of the imported item—*before taxes such as GST/HST*. Here’s how it’s calculated:

Example

* Item value for duty: $50
* Surtax rate: 25%
* Surtax payable: $12.50

Keep in mind, this is in addition to applicable GST/HST and duties.

Need Assistance?

At Maska International Customs Broker, our priority is helping you navigate Canada’s changing trade environment. Whether you’re a business managing commercial imports or an individual seeking clarity on personal exemptions, we’re here to offer guidance and full-scale consultation.

Visit our [services page](https://maskacustoms.com/services) or contact us directly for expert advice on your import needs.

Warm regards,
Maska International Customs Broker
Anton