Customs Notice 25-11 has been updated:
5. In accordance with the Order Amending the United States Surtax Order (2025-1) and the United States Surtax Order (Steel and Aluminum 2025), this updated notice provides details in paragraph 24 on exceptions to the United States Surtax Order (2025-1). It also provides clarifications in paragraphs 7, 20 and 21.
7. The surtax will only apply to steel, aluminum and certain other goods that originate in the U.S., which shall be considered as those goods eligible to be marked as goods of the U.S. in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations. The surtax does not apply to goods eligible to be marked as originating from Puerto Rico, Guam, the Northern Mariana Islands, American Samoa or the U.S. Virgin Islands.
20. The value for duty must be determined in accordance with sections 48 to 53 of the Customs Act. Refer to the Customs valuation handbook for more details.
21. Under the transaction value method, transportation and associated costs, and insurance costs, arising after the place from which goods begin their direct and uninterrupted journey to Canada would not be included in the transaction value of the goods. Any amounts for Canadian customs brokerage fees which are included in the price paid or payable may be deducted as associated costs and as such are not included in the transaction value of the goods. Estimates of the transportation costs are not acceptable. Refer to Memorandum D13-3-3: Transportation and Associated Costs, Memorandum D13-3-4: Place of Direct Shipment, and Memorandum D13-4-7: Adjustments to the Price Paid or Payable (Customs Act, Section 48) for details.
24. The surtax will not apply to goods that are imported from the United States at a port of entry on Campobello Island, New Brunswick, if the goods 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, are in the person’s possession or form part of their baggage, and are for personal or household use. CBSA officers may request proof of residency to apply this exception.