https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance with respect to the provisions of the annexed Order other than sections 1, 2 and 9 and on the recommendation of the Minister of Finance and the Minister of State (U.S. Trade) with respect to sections 1, 2 and 9, makes the annexed United States Surtax Order (2026) under subsection 53(2), paragraph 79(a) and section 115 of the Customs Tariff.
Sur recommandation du ministre des Finances, en ce qui concerne les dispositions du décret ci-après, autres que les articles 1, 2 et 9, sur recommandation du ministre des Finances et du ministre d’État (Commerce avec les États-Unis), en ce qui concerne les articles 1, 2 et 9 de ce décret, et en vertu du paragraphe 53(2), de l’alinéa 79a) et de l’article 115 du Tarif des douanes, Son Excellence la Gouverneure générale en conseil prend le Décret imposant une surtaxe aux États-Unis (2026), ci-après.
United States Surtax Order (2026)
Surtax
Surtax
1(1) Subject to section 2, goods that originate in the United States that are classified under any of the tariff items set out in Schedule 1, 2 or 3 are subject to a surtax in the amount of the following percentage of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:
(a) in the case of goods that are classified under any of the tariff items set out in Schedule 1, 15%;
(b) in the case of goods that are classified under any of the tariff items set out in Schedule 2, 25%; and
(c) in the case of goods that are classified under any of the tariff items set out in Schedule 3, 50%.
Goods originating in the United States
(2) For the purpose of subsection (1), goods originate in the United States if they are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.
Exceptions
Exceptions
2 The following goods are not subject to the surtax:
(a) goods that are classified under a tariff item of Chapter 98 or 99 of the List of Tariff Provisions that is not set out in Schedule 4, even if the goods are otherwise classifiable under a tariff item set out in Schedule 1, 2 or 3;
(b) goods that are in transit to Canada on the day on which this Order comes into force;
(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;
(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 the purposes of the Import for Re-Export Program.
Consequential Amendments
United States Surtax Remission Order (2025)
3 The portion of section 1 of the United States Surtax Remission Order (2025)1 before paragraph (a) is replaced by the following:
Remission — public health, public safety and national security
1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (2026), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported for use by any of the following entities for the purpose of health care, public health, public safety, national defence or national security:
4 The portion of section 2 of the Order before paragraph (a) is replaced by the following:
Remission — health care
2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (2026), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported
5 Section 3 of the Order is replaced by the following:
Remission — manufacture, processing, production or packaging
3 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (2026) or the United States Surtax Order (Steel and Aluminum 2025) in respect of goods imported for use, in Canada, in the manufacture or processing of any good, in the production of any agricultural product or in the packaging of a food product or beverage.
6 Sections 4 and 4.1 of the Order are replaced by the following:
Remission — goods referred to in Schedule 1
4 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1) or the United States Surtax Order (2026) in respect of the goods referred to in column 1 of Schedule 1 that are classified under a tariff classification number set out in column 2.
Remission — goods referred to in Schedules 2 and 3
4.1 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (2026) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods referred to in column 2 of Schedule 2 or 3 that are classified under a tariff classification number set out in column 1.
7 Section 4.21 of the Order is replaced by the following:
Remission — goods referred to in Schedule 4.1
4.21 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (2026) or the United States Surtax Order (Steel and Aluminum 2025) in respect of the goods that are classified under a tariff classification number set out in column 2 of Schedule 4.1.
8 Paragraphs 5(a.01) and (a.02) of the Order are replaced by the following:
(a.01) in the case of a good that is referred to in Schedule 1 or 1.1 to the United States Surtax Order (Steel and Aluminum 2025) and in respect of which remission is granted under section 3, it is imported into Canada before July 1, 2027;
(a.02) in the case of a good that is referred to in Schedule 2 or 2.1 to the United States Surtax Order (Steel and Aluminum 2025) and in respect of which remission is granted under section 3, it is imported into Canada before February 1, 2026;
Steel Derivative Goods Surtax Order
9 Paragraph 2(a) of the Steel Derivative Goods Surtax Order2 is replaced by the following:
(a) goods that are subject to a surtax under the China Surtax Order (2024), the United States Surtax Order (Steel and Aluminum 2025), the United States Surtax Order (2026), the Order Imposing a Surtax on the Importation of Certain Steel Goods or the Steel Goods and Aluminum Goods Surtax Order;
Coming into Force
September 8, 2026
10 This Order comes into force on September 8, 2026, but if it is registered after that day, it comes into force on the day on which it is registered.
SCHEDULE 1
(Subsection 1(1) and paragraph 2(a))
Goods Subject to 15% Surtax
8207.20.00
8207.30.00
8415.10.00
8415.81.10
8415.82.10
8415.90.30
8427.10.10
8427.20.10
8427.90.00
8428.60.00
8428.70.00
8428.90.00
8431.20.00
8431.41.00
8431.42.00
8431.49.00
8433.20.00
8433.90.00
8480.49.00
8480.71.00
8480.79.00
SCHEDULE 2
(Subsection 1(1) and paragraph 2(a))
Goods Subject to 25% Surtax
0406.10.10
0406.10.20
0406.20.11
0406.20.12
0406.20.91
0406.20.92
0406.30.10
0406.30.20
0406.40.10
0406.40.20
0406.90.11
0406.90.12
0406.90.21
0406.90.22
0406.90.31
0406.90.32
0406.90.41
0406.90.42
0406.90.51
0406.90.52
0406.90.61
0406.90.62
0406.90.71
0406.90.72
0406.90.81
0406.90.82
0406.90.91
0406.90.92
0406.90.93
0406.90.94
0406.90.95
0406.90.96
0406.90.98
0406.90.99
4407.11.00
4407.12.00
4407.13.00
4407.14.00
4407.19.00
4804.39.00
4810.31.00
4818.10.00
4818.20.00
5701.10.10
5701.10.90
5701.90.10
5701.90.90
5702.10.00
5702.20.00
5702.31.00
5702.32.00
5702.39.00
5702.41.00
5702.42.00
5702.49.00
5702.50.10
5702.50.90
5702.91.00
5702.92.00
5702.99.10
5702.99.90
5703.10.10
5703.10.90
5703.21.00
5703.29.10
5703.29.90
5703.31.00
5703.90.10
5703.90.90
5704.10.00
5704.20.00
5704.90.00
5705.00.00
7321.11.10
7321.11.90
7321.12.00
7321.19.10
7321.19.90
7321.81.00
7321.82.00
7321.89.00
8203.40.00
8205.70.10
8205.70.20
8205.70.90
8211.10.10
8211.10.90
8211.91.10
8211.91.90
8211.92.00
8211.93.00
8211.94.90
8211.95.11
8215.10.10
8215.10.90
8215.20.10
8215.20.90
8215.91.10
8215.91.90
8215.99.10
8215.99.90
8302.10.00
8302.41.10
8302.42.00
8302.49.00
8413.91.00
8414.80.10
8414.80.90
8415.83.00
8418.10.10
8418.10.20
8418.10.90
8418.21.00
8418.29.00
8418.30.10
8418.40.10
8418.40.90
8422.90.10
8422.90.20
8422.90.90
8425.42.00
8426.20.00
8426.99.00
8431.31.00
8431.43.00
8433.11.00
8450.11.10
8450.11.90
8450.20.00
8451.21.00
8451.29.00
8467.22.00
8467.29.00
8467.81.00
8467.89.00
8509.80.10
8509.80.90
8516.60.10
8516.60.20
8516.60.90
8529.90.10
8529.90.20
8529.90.31
8529.90.39
8529.90.50
8529.90.60
8529.90.90
8544.49.00
8601.10.00
8601.20.00
8602.10.00
8602.90.00
8603.10.00
8603.90.00
8604.00.10
8605.00.00
8607.11.00
8607.19.19
8607.19.29
8607.21.10
8607.30.10
8607.91.00
8607.99.11
8609.00.10
8716.39.10
8716.39.20
8716.39.30
8716.39.90
9401.61.10
9401.61.90
9403.40.00
9403.91.00
SCHEDULE 3
(Subsection 1(1) and paragraph 2(a))
Goods Subject to 50% Surtax
0402.10.10
0402.10.20
0402.21.11
0402.21.12
0402.21.21
0402.21.22
0402.91.10
0402.91.20
0402.99.10
0402.99.20
0404.10.10
0404.10.21
0404.10.22
0404.10.90
0404.90.10
0404.90.20
0409.00.00
1703.10.10
1703.10.90
1703.90.10
1703.90.90
1901.20.11
1901.20.12
1901.20.13
1901.20.14
1901.20.15
1901.20.19
1901.20.21
1901.20.22
1901.20.23
1901.20.24
1901.20.29
3303.00.00
3304.10.00
3304.20.00
3304.30.00
3305.90.00
3501.10.00
3502.20.00
3504.00.11
3504.00.12
3504.00.90
3918.10.10
3918.10.90
3919.10.99
3923.21.90
3924.10.00
3924.90.00
4402.90.10
4402.90.90
4412.10.00
4412.31.00
4412.33.00
4412.34.00
4412.39.00
4412.41.00
4412.42.00
4412.49.00
4412.51.00
4412.52.00
4412.91.00
4412.92.00
4412.99.00
4702.00.00
4803.00.00
4810.13.00
4810.32.00
4810.92.00
4811.90.00
4817.10.00
4818.30.00
4818.90.00
4819.10.00
4819.40.00
4820.10.00
4820.30.00
4823.69.00
4911.91.00
5703.39.10
5703.39.90
6104.43.00
6104.63.00
6109.10.00
6110.20.00
6110.30.00
6116.93.00
6201.40.10
6201.40.90
6202.40.00
6203.11.00
6203.31.00
6203.41.00
6204.43.00
6204.49.00
6210.20.10
6210.20.90
6210.40.10
6210.40.90
6210.50.10
6210.50.90
6211.32.00
6211.33.00
6211.43.10
6211.43.90
6809.11.00
7010.90.00
7325.10.00
7408.11.10
7408.11.20
7408.11.30
7408.19.00
8205.59.10
8205.59.20
8205.59.90
8418.50.10
8517.13.00
8517.62.00
8528.59.90
8711.50.00
9401.39.10
9401.39.90
9401.69.10
9401.69.90
9401.71.10
9401.71.90
9401.79.10
9401.79.90
9403.20.00
9403.50.00
9403.60.10
9403.60.90
9403.70.10
9403.70.90
9405.11.00
9405.42.10
9405.42.90
9405.99.00
9504.50.00
9506.39.00
9506.91.00
9506.99.00
9507.10.90
SCHEDULE 4
(Paragraph 2(a))
Goods Subject to Surtax — Chapters 98 and 99
9804.30.00
9825.10.00
9825.20.00
9825.30.00
9826.10.00
9826.20.00
9826.30.00
9826.40.00
9897.00.00
9898.00.00
9899.00.00
9966.00.00
9971.00.00
9989.00.00