Canada's Counter-Tariffs on US Goods: What Travellers Pay at the Border

Quick answerSince September 8, 2026, Canada charges counter-tariffs (surtaxes) of 15%, 25% or 50% on certain US-origin goods, collected by the CBSA. Travellers pay on US goods above their personal exemption, or on all of them if they have none. The rate depends on where the goods were made, not where you bought them.

Free toolCheck a purchase before you buy: the calculator# below adds the counter-tariff surtax, GST/HST and your exemption, and shows a range when it is unclear.

Check before you shopThe product lists and rates can change. This page summarizes what the CBSA and Finance Canada published when we checked on October 17, 2026. Confirm your specific item on the official Finance Canada product list and the CBSA tariffs page.

Which goods and what rates

Finance Canada says each product's rate matches the corresponding US rate. The announcement names these categories:

Rate	Categories named by Finance Canada
50%	Steel and aluminum products previously subject to a 25% counter-tariff, furniture, clothing and apparel
25%	Appliances, dairy products such as cheese, and certain steel and aluminum derivative products
15%	No categories or examples named in the announcement

Sectors cited overall: steel, dairy, appliances, agricultural equipment, pulp and paper and electronics. Existing counter-tariffs on US goods, including autos, remain in place.

Who pays

The CBSA expects all travellers, including returning residents and visitors, to pay applicable tariffs on purchased US goods at entry.

Returning residents: the tariffs apply if you do not qualify for a personal exemption (for example, after less than 24 hours away) or if your goods exceed it. See personal exemptions.
Visitors: tariffs apply to goods that will stay in Canada. Officers assess consumables such as groceries by the purpose, nature and length of your stay; quantities beyond what is reasonable for the stay may be surtaxed.

Made in the US, or bought in the US?

Tariffs depend on where goods were made, produced or originated. The importer must prove non-US origin. Goods you bought in the US but that were made elsewhere are not subject to the surtax if you can prove it. Goods marked as made, produced or originating in the US are treated as US-origin.

How the surtax is calculated

The surtax is a percentage of the value for duty, before GST/HST. The CBSA's example: a $50 US good at 25% carries a $12.50 surtax. GST, HST or provincial taxes then apply to the surtax amount. For casual motor vehicles imported by individuals, the rate applies to 85% of the value for duty (a $50,000 vehicle gives a $10,625 surtax at the CBSA's example rate).

Illustration (not an official figure)

You spend $100 on US-made clothing on a same-day trip to the US, so you have no exemption. At 50% the surtax is $50. In Ontario, 13% HST applies to $150, which is $19.50. Total to pay: $69.50. If you have an exemption, only the portion above it is taxed; the CBSA does not say which goods your exemption is applied to, so the calculator shows a range.

Exclusions

Personal vehicles and baggage temporarily imported for personal use by non-residents
Goods that are not of US origin, with proof
Residents of Campobello Island, New Brunswick, returning after less than 24 hours, for personal or household use of US-origin goods

Where the official tools fall short

When we checked on October 17, 2026, the CBSA duty and taxes estimator page did not mention the counter-tariffs, and the CBSA tariffs page does not describe payment methods (it links to paying duty and taxes). Do not rely on a single tool. Our calculator is an estimate only.

Try it with your numbers

Enter your trip and purchases. The estimate updates when you press the button; it is not an official CBSA assessment.

How long were you outside Canada?

Province or territory where you enter Canada

Total value of goods in CAD (excluding alcohol and tobacco)

Part of that value that is US-origin goods in tariffed categories (CAD)

Counter-tariff rate on those goods

Regular duty rate on goods not made in Canada, US or Mexico (%)

Some goods are NOT marked as made in Canada, the US or Mexico, so duty applies to the amount above my exemption.

Alcohol (only for trips of 48 hours or more)

Wine (litres)

Spirits (litres)

Beer or ale (litres)

Worked examples

Ontario's 13% HST. Surtax rates are the ones named by Finance Canada; confirm your item is on the official list. Illustrations, not official figures.

Scenario	Surtax	HST (13%)	Total to pay
Same-day trip, $200 US-made appliance (25%), no exemption	$50.00	$32.50 on $250	$82.50
Same-day trip, $60 hoodie labelled "Made in Bangladesh"	$0.00 (not US-origin)	$7.80 on $60	$7.80
3-day trip, $1,000 of US-made clothing (50%), exemption $800	$100.00 (on the $200 above the exemption)	$39.00 on $300	$139.00
3-day trip, $500 US-made clothing plus $500 made elsewhere, exemption $800	$0 to $100	$26.00 to $39.00	$26.00 to $139.00
3-day trip, $1,500 US-made sofa (50%), exemption $800	$350.00 (on $700)	$136.50 on $1,050	$486.50

The fourth row shows why the calculator gives a range: the CBSA does not say whether your exemption is used on the tariffed goods first or the other goods first. At the low end the exemption covers the tariffed goods; at the high end it covers the other goods first.

How to check an item before you buy

Read the label for where the item was made. Tariffs depend on origin, not on where you buy.
Check whether the category appears on the Finance Canada product list.
Note the rate: 15%, 25% or 50%.
Work out whether your exemption covers it. A same-day trip has no exemption.
Keep proof of origin if the item was made outside the US: the importer must prove non-US origin, so a photo of the label next to the receipt helps.

Smart habits for cross-border shoppers

Before a big purchase (furniture, appliances, a lot of clothing), run the numbers: at 50%, the surtax can add up faster than the sales tax.
Check the tag of each item, not the store. A US store sells goods from many countries.
Do not split a haul between travellers to claim more exemption: exemptions cannot be combined or transferred.
Expect the rules and the product list to change; check again the week you travel.

FAQ

Do the counter-tariffs apply if I buy in a US store?

Yes, if the goods are US-origin and in an affected category. Buying in the US matters less than where the product was made.

What if the item says "Made in Vietnam"?

Goods not of US origin are not subject, with proof of origin. Goods marked as made in the US are treated as US-origin.

Does my $800 exemption cover tariffs?

The tariffs apply if you exceed your personal exemption or have none. The CBSA does not say which goods the exemption is applied to first.

Do visitors pay?

Yes, on US-origin goods that will remain in Canada. Personal vehicles and baggage that non-residents bring temporarily are excluded.

Where is the official product list?

Finance Canada published "List of products subject to new counter tariffs effective September 8, 2026". It is linked in the sources below.

I bought a $1,500 couch in the US. How much extra will I pay?

If it is US-made furniture at 50%, with the $800 exemption you would pay about $350 surtax plus about $136.50 HST in Ontario, about $486.50 in total. If it was made elsewhere and you can prove it, the surtax does not apply.

Is a "Made in USA" label the only thing that matters?

No. Goods marked as made in the US are treated as US-origin, but the category must also be on the Finance Canada list.

Official sources

Data checked against official sources: October 17, 2026. Rules change; confirm with the CBSA before you travel.