The following has been posted in Canada Gazette, Part II, Volume 159, Number 9:
United States Surtax Order (2025-1) and the United States Surtax Order (Steel and Aluminum 2025) — Order Amending the
Customs Tariff
United States Surtax Order (2025-1)
1 (1) Paragraph 3(2)(a) of the French version of the United States Surtax Order (2025-1) footnote1 is replaced by the following:
- a) les marchandises classées dans la position 40.11 qui sont destinées à être utilisées comme pièces d’équipement d’origine dans la production de tout véhicule, engin ou appareil ou de toute machine mentionnés dans cette position;
(2) Subsection 3(2) of the Order is amended by striking out “and” at the end of paragraph (a) and by adding the following after paragraph (b):
- (c) goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods
- (i) are imported by a person who ordinarily resides on Campobello Island and who is returning after an absence from Canada of less than 24 hours,
- (ii) are in the person’s possession or form part of their baggage, and
- (iii) are for personal or household use; and
- (d) goods that are imported under the authority of a permit issued under subsection 8.3(3) of the Export and Import Permits Act, if the permit specifies that it is issued for purposes of the Import for Re-Export Program.
United States Surtax Order (Steel and Aluminum 2025)
2 Section 2 of the United States Surtax Order (Steel and Aluminum 2025) footnote2 is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
- (c) goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods
- (i) are imported by a person who ordinarily resides on Campobello Island and who is returning after an absence from Canada of less than 24 hours,
- (ii) are in the person’s possession or form part of their baggage, and
- (iii) are for personal or household use.
Coming into Force
3 This Order comes into force on April 9, 2025, but if it is registered after that day, it comes into force on the day on which it is registered.
United States Surtax Order (Motor Vehicles 2025)
Customs Tariff
United States Surtax Order (Motor Vehicles 2025)
Definition of motor vehicle
1 In this Order, motor vehicle means a good that is classified under any of the tariff items set out in Schedule 1.
Surtax
2 (1) Motor vehicles that originate in the United States that are not entitled to the United States Tariff are subject to a surtax in the amount of 25% of the value for duty determined in accordance with sections 47 to 55 of the Customs Act.
Motor vehicles entitled to United States Tariff
(2) Motor vehicles that originate in the United States that are entitled to the United States Tariff are subject to a surtax in the amount of 25% of the value determined by the formula
A − B
where
A is the value for duty of the motor vehicle determined in accordance with sections 47 to 55 of the Customs Act; and
B is
- (a) the value, determined in accordance with the CUSMA Rules of Origin Regulations, of all goods that originate in Canada and Mexico used in the production of the motor vehicle, if the importer claims that the value of those goods is greater than 15% of the value determined for A, or
- (b) 15% of the value determined for A, in any other case.
For the full Order please visit https://gazette.gc.ca/rp-pr/p2/2025/2025-04-23/html/sor-dors118-eng.html