Us Surtax

us_surtax__order — 25.00% of value for duty

Effective 2025-03-04 to 2025-09-01

SOR/2025-66, ss.1-4 & Schedule; CN 25-10 §§7-11, 26, 28 — https://gazette.gc.ca/rp-pr/p2/2025/2025-03-12/html/sor-dors66-eng.html

us_surtax__remission_health_careCONDITIONAL

Effective 2025-04-16 to 2027-07-01 · 1270 tariff item(s)

End use: for medically necessary health care services (hospital, health/dental clinic, medical/dental/diagnostic lab, long-term care facility) OR for use by a blood/cell/tissue/organ program or a federal/provincial/local/Indigenous health authority

SOR/2025-122, s.2 & s.5(a) (as amended by SOR/2026-154, s.2) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

us_surtax__remission_health_safety_securityCONDITIONAL

Effective 2025-04-16 to 2027-07-01 · 1270 tariff item(s)

End use: imported for use by a qualifying entity for health care, public health, national defence, or national security purposes

SOR/2025-122, s.1 & s.5(a) (as amended by SOR/2026-154, s.2) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

us_surtax__remission_schedule1_10digitCONDITIONAL

Effective 2025-04-16 to ongoing · 15 tariff item(s)

Basis: goods listed in Schedule 1, by specific end-use category -- this row: specialized infant formulas; nutrition formulas/metabolic products/formulated liquid diet/human milk fortifiers; sterile barrier film/pouches for medical manufacturing; inter-hospital transfer vans with fewer than 10 passengers

SOR/2025-122, s.4 & Schedule 1 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

us_surtax__remission_schedule1_8digitCONDITIONAL

Effective 2025-04-16 to ongoing · 4 tariff item(s)

Basis: goods listed in Schedule 1, by specific end-use category -- this row: medical compression garments; blood-bank/laboratory/pharmaceutical freezers and refrigerators

SOR/2025-122, s.4 & Schedule 1 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

us_surtax__remission_schedule2_10digitCONDITIONAL

Effective 2025-04-16 to ongoing · 11 tariff item(s)

SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (as amended by SOR/2026-154, ss.4-14) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

us_surtax__remission_schedule2_8digitCONDITIONAL

Effective 2025-04-16 to ongoing · 26 tariff item(s)

SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (as amended by SOR/2026-154, ss.4-14) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html