Tariff relief for Canadian importers importing goods from the U.S.
Tariff relief is available in specific circumstances for businesses importing goods from the United States.
Existing tariff relief
Remission has been granted on a generally available basis (i.e., all importers of specified products) under Sections 1, 2, 3 and 3.1 of the United States Surtax Remission Order (2025) for:
- Goods used in public health, health care and public safety;
- aluminum goods used as manufacturing inputs; and
- steel goods used as manufacturing inputs in the auto and aerospace industries
Remission is also available under the United States Surtax Remission Order (2025) for:
- a wide range of goods under Schedules 1, 2 and 3.
- certain categories of motor vehicles under Section 4.3 and Schedule 5, including motor homes, hearses, ambulances, prison vans and ATVs
For more information on how to access this relief, please refer to the CBSA's Customs Notice 25-19: United States Surtax Remission Order (2025).
Remissions request
Where existing relief is not available for the goods being imported, companies may choose to submit a request for exceptional relief.
Exemptions and Other Programs
Imports not subject to tariffs
Imports classified under certain items in Chapter 98 or 99 of the Schedule to the Customs Tariff are not subject to the tariffs. For more information on the items of Chapter 98 and 99 that are subject to the tariffs, please refer to Schedule 3 (for aluminum) and Schedule 4 (for steel) of the United States Surtax Order (Steel and Aluminum 2025).
Goods that are eventually exported
Where goods are eventually exported, companies can apply to:
Relief for Canadian-based auto makers
Remission on automotive tariffs is available for Canadian-based automakers, provided production and investment commitments in Canada are met, as set out in the United States Surtax Remission Order (Motor Vehicles 2025).