United States Surtax (2026)

United States Surtax (2026) — Schedule 1 — 15.00% of value for duty

Effective 2026-09-08 to ongoing · non-stacking precedence rank 2 (CN 25-33 §7)

SOR/PC 2026-0785, s.1(1)(a) & Schedule 1; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

us_surtax_2026__order_schedule1

United States Surtax (2026) — Schedule 2 — 25.00% of value for duty

Effective 2026-09-08 to ongoing · non-stacking precedence rank 2 (CN 25-33 §7)

SOR/PC 2026-0785, s.1(1)(b) & Schedule 2; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

us_surtax_2026__order_schedule2

United States Surtax (2026) — Schedule 3 — 50.00% of value for duty

Effective 2026-09-08 to ongoing · non-stacking precedence rank 2 (CN 25-33 §7)

SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

us_surtax_2026__order_schedule3

Goods-in-Transit remissionConditional

us_surtax_2026__remission_transit

Effective 2026-09-08 to ongoing · 335 tariff item(s)

Conditional — here's exactly what makes it claimable: Narrow end-use condition — goods in transit to Canada on 2026-09-08 — bound for but not yet arrived in Canada and under the control of a carrier, including goods in transit before that date (Order s.2(b); CN ¶19)

PC 2026-0785, s.2(b); CN 26-23 ¶19 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

SOR/PC 2026-0785, s.1(1)(a) & Schedule 1; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(b) & Schedule 2; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.

Schedule 1 remission (10-digit)Conditional

us_surtax_2026__remission_schedule1_10digit

Effective 2026-09-08 to ongoing · 1 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 1 item 4 — “Sterile barrier film or pouches for use in medical manufacturing”. — column-1 GOODS description is narrower than the tariff code: the code alone is not sufficient, the good must actually be sterile barrier film or pouches for use in medical manufacturing.

SOR/2025-122, s.4 & s.5.1, Schedule 1 (extended to this Order by PC 2026-0785, s.6) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Health, Safety & Security end-use remissionConditional

us_surtax_2026__remission_health_safety_security

Effective 2026-09-08 to 2027-07-01 · 335 tariff item(s)

Conditional — here's exactly what makes it claimable: Narrow end-use condition — imported for use by a qualifying entity for health care, public health, public safety, national defence or national security Eligible entities include: government/clinical health research organization; medical-countermeasure producer/storer; office of a public health official (Food and Drug Regulations s.C.10.001(1)); ambulance/emergency response provider; firefighting service; law enforcement agency; federal/provincial correctional service; Department of National Defence; Canadian Forces; CSIS.

SOR/2025-122, s.1 & s.5(a) (s.1 extended to this Order by PC 2026-0785, s.3; s.5(a) as amended by SOR/2026-154, s.2) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

SOR/PC 2026-0785, s.1(1)(a) & Schedule 1; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(b) & Schedule 2; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.

Health Care end-use remissionConditional

us_surtax_2026__remission_health_care

Effective 2026-09-08 to 2027-07-01 · 335 tariff item(s)

Conditional — here's exactly what makes it claimable: Narrow end-use condition — 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 Eligible entities include: hospital; health/dental clinic; medical/dental/diagnostic lab; long-term care facility; blood/cell/tissue/organ program; federal/provincial/local/Indigenous health authority.

SOR/2025-122, s.2 & s.5(a) (s.2 extended to this Order by PC 2026-0785, s.4; s.5(a) as amended by SOR/2026-154, s.2) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

SOR/PC 2026-0785, s.1(1)(a) & Schedule 1; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(b) & Schedule 2; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.

Manufacturing, Processing & Packaging end-use remissionConditional

us_surtax_2026__remission_manufacturing

Effective 2026-09-08 to ongoing · 335 tariff item(s)

Conditional — here's exactly what makes it claimable: Narrow end-use condition — 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

SOR/2025-122, s.3 (extended to this Order by PC 2026-0785, s.5) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

SOR/PC 2026-0785, s.1(1)(a) & Schedule 1; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(b) & Schedule 2; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en; SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.

Schedule 2 remission (8-digit)Conditional

us_surtax_2026__remission_schedule2_8digit

Effective 2026-09-08 to ongoing · 8 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 2 is the general short-supply list — goods found not reasonably available from domestic production. — tariff code alone is NOT sufficient; the column-2 descriptions are narrower than the codes (same caveat as batch-004 Rules US1-B4a/b).

SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (extended to this Order by PC 2026-0785, s.6) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html

Schedule 2 remission (10-digit)Conditional

us_surtax_2026__remission_schedule2_10digit

Effective 2026-09-08 to ongoing · 1 tariff item(s)

Conditional — here's exactly what makes it claimable: Schedule-specific condition — Schedule 2 is the general short-supply list — goods found not reasonably available from domestic production. — tariff code alone is NOT sufficient; the column-2 descriptions are narrower than the codes (same caveat as batch-004 Rules US1-B4a/b).

SOR/2025-122, s.4.1 & s.5.1, Schedule 2 (extended to this Order by PC 2026-0785, s.6) — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html