Guide · Canada
Canada's counter-tariffs on certain US goods: what travellers pay at the border
General information, not official or legal advice. Customs, immigration and border rules change and every situation is different. Check the linked official sources and the agency’s current page before you travel. This site is not affiliated with CBP, the CBSA, DHS or any government.
Short answer
As of 2026-09-08 the Government of Canada has imposed counter-tariffs of 15%, 25% or 50% on certain goods originating from the US, and the CBSA says all travellers, including returning Canadian residents and international visitors, are expected to pay applicable tariffs on purchased US goods when entering Canada.[1] The tariffs are charged as a surtax, do not replace GST, HST or duties, and are based on where goods were made, not where they were bought.[1]
Steps
- Check the Department of Finance list of US products subject to counter-tariffs before buying.[2]
- The CBSA says goods bought in the US but made elsewhere are not subject if there is proof they were not made in the US, and that the burden of proof lies with the importer.[1]
- The CBSA says travellers are expected to pay applicable tariffs on entry, and GST, HST or provincial taxes apply to the surtax amount.[1] It asks that all goods for personal use be declared.[2]
- The Government of Canada's personal exemptions page says the surtax is not factored into the estimator tool, but that wording dates from the original March 2025 tariff and may not reflect the current rates; check the CBSA page.[3]
| Item | Detail | Source |
|---|---|---|
| As-of date on the CBSA page | 2026-09-08 ("As of September 8, 2026" on the tariffs page; "Starting September 8, 2026" on the personal goods page) | [1], read 2026-10-20 |
| Rates | 15%, 25% or 50% depending on the good | [1], read 2026-10-20 |
| Who pays | All travellers, including returning residents and visitors, are expected to pay applicable tariffs on purchased US goods | [1], read 2026-10-20 |
| Basis | Where goods were made, not where they were purchased | [1], read 2026-10-20 |
| Calculation | Value for duty x 15%, 25% or 50%, with GST/HST/provincial taxes applying on the surtax | [1], read 2026-10-20 |
| Vehicles (casual goods) | 25% applies on 85% of the value for duty | [1], read 2026-10-20 |
| Visitor baggage and vehicles | Not subject if temporarily imported for personal use by a non-resident | [1], read 2026-10-20 |
Returning Canadian residents
The CBSA says the tariffs on certain US goods will be applied if you do not qualify for a personal exemption (returning after less than 24 hours) or if you exceed your personal exemption.[1] One of its listed examples is a resident returning after an absence of 24 and 48 hours with goods of US origin worth more than CAN$200.[1] See the guide on personal exemptions for the exemption tiers.
Visitors to Canada
For visitors, the tariffs apply to goods that will remain in Canada. They do not apply to personal vehicles and baggage temporarily imported by a non-resident for personal use.[1] If you bring consumable goods such as groceries, the officer assesses the quantity against the intended purpose, nature and duration of your stay; if it exceeds a reasonable quantity for your stay, the tariffs may be applied along with other duties and taxes.[1]
Proof of origin
The CBSA says tariffs are based on where goods were made, so goods purchased in the US but made in another country are not subject to the tariffs, provided there is proof they were not made in the US. Goods purchased outside the US but clearly marked as made in, produced in or originating in the US are considered US origin and subject to tariffs. The burden of proof is on the importer.[1]
How the amount is calculated
The surtax is a percentage of the "value for duty" before GST or HST. The CBSA example is a US good with a value for duty of $50 at 25%, for a total surtax of $12.50. For motor vehicles imported by individuals, the 25% rate applies on 85% of the value for duty; a vehicle with a value for duty of $50,000 therefore has $42,500 as its base and a surtax of $10,625. In all cases GST, HST or provincial taxes apply to the amount of the surtax.[1]
Where it says more
The CBSA's page says the tariffs "do not replace" GST, HST or any applicable duties and are added to the value for tax.[1] A separate exemption exists for residents of Campobello Island, New Brunswick, returning after less than 24 hours with goods for personal or household use in their possession.[1] The page links to the Department of Finance list and to the Customs Notice 26-23 and related notices; those notices are not summarised here.[1][2]
What we could not confirm
This guide does not reproduce the product list, since which goods are covered is defined by the Department of Finance list and customs notices rather than by the traveller pages. Rates and covered goods can change; the CBSA page we read is dated 2026-09-08.[1]
About this guide
Officers decide at the border; this is general information, not official guidance. travel.tnaado.ca is not affiliated with CBP, CBSA, DHS or the Government of Canada.
Frequently asked questions
Do the tariffs apply to something I bought in the US but that was made in Mexico?
Per the CBSA, goods purchased in the US but made in another country are not subject if there is proof they were not made in the US.[1]
Do the tariffs replace GST/HST?
No. The CBSA says they do not replace the GST, HST or any applicable duties.[1]
Do visitors pay tariffs on their luggage?
The CBSA says the tariffs do not apply to personal vehicles and baggage temporarily imported by a non-resident for personal use.[1]
Does a day-trip shopper pay?
Per the CBSA, tariffs on certain US goods apply to returning residents who do not qualify for a personal exemption (under 24 hours) or who exceed it; which goods are covered is set by the Department of Finance list.[1]
Which rate applies to a car?
For casual goods, the CBSA says 25% applies on 85% of the value for duty of the vehicle.[1]
Where is the list of covered products?
The CBSA links to the Department of Finance "complete list of US products subject to counter tariffs".[2]
Sources
- CBSA, Canadian tariffs on certain US goods: how they apply at the border (page dated 2026-09-08). https://www.cbsa-asfc.gc.ca/travel-voyage/tariffs-tarifs/index-eng.html. Read 2026-10-20.
- CBSA, Bring personal goods into Canada (page dated 2026-03-13). https://www.cbsa-asfc.gc.ca/travel-voyage/bgb-rmf-eng.html. Read 2026-10-20.
- Government of Canada, Personal exemptions mini guide (page dated 2026-09-03). https://travel.gc.ca/returning/customs/personal-exemptions. Read 2026-10-20.