Self-serve resources for problem-solving in relation to U.S. imposed tariffs

A tariff (also known as an import duty or customs duty) is a tax imposed by a country on imported products. This makes imported goods more expensive compared to competing products. Tariffs are usually imposed and collected by a country's customs authority or agency when goods cross the border.

Buyers (i.e. importers) are typically responsible for paying tariffs at the time the goods are imported. However, the exact responsibility is defined by the Incoterms that apply to the contract between the exporter and importer.

Understanding Incoterms

Find the latest information on Canada's official response to U.S. tariffs. Finance Canada will continue to update this information as needed.

National governments publish lists of numerical codes (called Harmonized System or HS codes) that are used to classify goods that are imported (and exported). These lists also include the tariff (also called an import duty) that must be paid when the good is imported into that country.

Tariffs and the goods they apply to are typically published online by governments. For example, the full Canadian Customs Tariff, including HS codes and the duties that apply to goods being imported into Canada, is available online from the Canada Border Services Agency. The U.S. International Trade Commission provides a search function for codes that apply to goods imported into the U.S. Examples of other jurisdictions with similar resources include the European Union TARIC database, France's RITA database (in French only), and the United Kingdom Trade Tariff service online.

To read the latest information on U.S. policy changes, please visit the following sites maintained by the U.S. government:

• Federal Register
• Presidential Actions

While the scope and impact of U.S. tariffs is currently unknown, if you would like to maintain your exports to the U.S. market and wish to be proactive, you may wish to talk to your brokers and banks and evaluate the need to set up U.S. bank accounts or Customs and Border Patrol accounts. If broad tariffs come into force, U.S. customs brokers might change their current payment requirements for Canadian exporters.

For a full list of resources and information related to global market expansion and diversification, please see Diversify your exports with the Trade Commissioner Service. The Trade Commissioner Service (TCS) has compiled these resources to support your international business development.

Canadian goods exported through the U.S. are subject to U.S. tariffs when they are "goods entered for consumption" in the U.S. The determination of whether a good is entered for consumption in the U.S. is ultimately one to be made by U.S. Customs and Border Protection (CBP). Various U.S. statutes and provisions pertaining to "transportation in bond and merchandise in transit" may apply and would be germane in determining if a good has been entered for consumption in the U.S. For further information, please contact CBP.

Per the Customs Notice 25-10: United States Surtax Order (2025-1), Canada's surtax only applies to goods originating in the U.S., which is defined as goods eligible to be marked as goods of the U.S. in accordance with the Determination of Country of Origin for the Purposes of Marking Goods (CUSMA Countries) Regulations). Accordingly, goods originating in Mexico are not subject to Canada's surtax.