A Canadian product crossing into the United States today can meet up to seven different tariffs, written under four different laws, none of which is the one struck down in February. This page lists each one with its rate, its start date, whether a CUSMA certificate helps, and the document that created it.
| Measure | Extra duty | Since | CUSMA certificate |
|---|---|---|---|
| Section 338, three baskets | 50% | 2026-08-22 | No help |
| Steel, aluminum, copper (Section 232) | 50% | 2025-06-04 | Partial |
| Cars and light trucks (Section 232) | 25% | 2025-04-03 | US content excluded |
| Softwood lumber (Section 232) | 10% | 2025-10-14 | No help |
| Upholstered furniture, cabinets, vanities (Section 232) | 25% | 2025-10-14 | No help |
| Forced-labour enforcement (Section 301) | 10% | 2026-07-24 | Exempt |
| De minimis (under US$800) exemption | Gone | 2025-08-29 | n/a |
| No longer collected | |||
| Northern-border emergency (IEEPA) | 25% then 35% | 2025-03-04 | Exempt from Mar 7 |
| Temporary import surcharge (Section 122) | 10% | 2026-02-24 | Exempt |
“Extra duty” is on top of the normal tariff rate, which for most Canadian goods under CUSMA is zero. Tariffs do not always stack: a product under Section 232 is generally excluded from Section 338 and Section 301, and the rules for which one applies are in each proclamation.1,2
This is the tariff this site exists for. On July 20, 2026 the President signed three proclamations under Section 338 of the Tariff Act of 1930, a section that had never been used to impose a tariff in its 96 years. Each finds that Canada discriminates against American commerce in one area and adds 50% to a list of Canadian goods in reply.3,4 The three areas, and the finding each rests on:
Specifically, Canada imposed a tariff system on only U.S. motor vehicles and treats the commerce of foreign countries more favorably than commerce of the United States with respect to motor vehicles, as defined in Canada's United States Surtax Order (Motor Vehicles 2025), SOR/2025-118.6
The lists attached to each proclamation are much wider than their names. The motor-vehicles basket holds honey, wigs, dolls, Christmas ornaments and fur; the alcoholic-beverages basket holds hockey sticks and plywood.7 The duty took effect at 12:01 a.m. on August 22, 2026 after a three-day delay for talks that ended without a deal, on 554 eight-digit lines with no exception for goods already in transit and no exemption for CUSMA-originating goods.7,8,9
On September 8, 2026 five more proclamations followed. From September 15 the lists change: salt, Portland cement, tissue stock, refined lead and fishing-rod parts come off; all-terrain vehicles and golf carts, about 34 cheese lines, furniture and seats, mattresses, table and floor lamps, writing paper, raw hides, fox and beaver furskins, aluminum profiles and steel structures go on.10,11 From September 29 listed Canadian alcohol, dairy and motor-vehicle-group goods are excluded from the United States altogether, using the same section’s power to bar imports outright.12,13,14 The fact sheet frames the package as an answer to Canada’s September 8 counter-tariffs; the proclamations themselves cite the end of talks on August 21 and, for alcohol, a Saskatchewan levy announced August 27.15,12
Search the full list of lines. Read about the law itself, including where a court challenge stands.
Section 232 of the Trade Expansion Act of 1962 lets the President restrict imports that threaten national security. Steel and aluminum tariffs of 25% on all countries, Canada included, took effect March 12, 2025 and rose to 50% on June 4, 2025.17,18,19 Copper joined at 50% on August 1, 2025.20 On April 6, 2026 the duty was restructured to apply to the full value of a product rather than its metal content, and on June 8, 2026 CUSMA-qualifying Canadian products got a partial break: 25% on the non-US content, with a floor of 15%.21,22
For products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement, a duty of 25 percent shall apply only to the non-U.S. content of the product22
This is why a Canadian maker of steel garden tools, aluminum boats or copper cookware is hit even if their product is not on the Section 338 list, and why Canada’s own surtax on US steel and aluminum went to 50% on September 8, 2026 to match.23
Passenger vehicles and light trucks have carried 25% since April 3, 2025, with the duty applied only to the non-US content of CUSMA-qualifying vehicles; auto parts followed on May 3, 2025 with CUSMA-qualifying parts exempt.24,25 Canada’s vehicle surtax of April 9, 2025 is the mirror image, and the one the United States later cited under Section 338.
From October 14, 2025 softwood timber and lumber pay 10%, and upholstered wooden furniture, kitchen cabinets and bathroom vanities pay 25%. There is no Canada-specific exemption and CUSMA origin does not help.26 The increases to 30% and 50% that were scheduled for January 1, 2026 were postponed a year by a proclamation signed December 31, 2025.27,28 Softwood lumber also carries separate anti-dumping and countervailing duties from the long-running lumber dispute, which the history page covers.
On July 24, 2026, the day the temporary surcharge below expired, a new 10% took its place for Canada and 16 other economies. It comes from a Section 301 finding that Canada has a ban on goods made with forced labour but does not enforce it effectively; countries with no ban at all pay 12.5%.2,29 Goods that qualify under CUSMA are exempt, so for most Canadian makers this one is avoidable with the right paperwork, which makes it the exception on this page.30,31
Until 2025 a parcel worth US$800 or less entered the United States with no duty and almost no paperwork. Executive Order 14324 ended that for every country from August 29, 2025, with a flat charge for postal items in the first months.32 The suspension survived the Supreme Court ruling by a fresh order the same day, and on July 24, 2026 CBP made it permanent by regulation, with a new informal-entry process for mail.33,34 For a small maker this matters more than any rate: there is no order small enough to skip the tariff, and the buyer sees the duty at the door. The math is on the explainer page.
The tariffs most people remember from 2025 were the emergency ones. Executive Order 14193 of February 1, 2025 declared a national emergency over drugs at the northern border and put 25% on Canadian goods and 10% on energy.35,36 It included a clause about what would happen if Canada answered:
Should Canada retaliate against the United States in response to this action through import duties on United States exports to Canada or similar measures, the President may increase or expand in scope the duties imposed36
It was paused February 3, took effect March 4, exempted CUSMA-qualifying goods from March 7, and rose to 35% on August 1, 2025.37,38,39 On February 20, 2026 the Supreme Court held 6 to 3 that the International Emergency Economic Powers Act does not authorize tariffs at all; collection ended four days later.40,41
Fulfilling that role, we hold that IEEPA does not authorize the President to impose tariffs.40
Four days after the ruling a 10% surcharge on most imports from everywhere took its place under Section 122 of the Trade Act of 1974, a provision that allows up to 150 days for balance-of-payments reasons. CUSMA-qualifying Canadian goods were excluded.42 The Court of International Trade held it unlawful on May 7, 2026, the Federal Circuit stayed that ruling, and the surcharge expired on its own on July 24, 2026.43,44,45
Read the table again and notice who is on it: honey packers, stick makers, furniture shops, sawmills, metal fabricators, cheese makers. Most are small, most sold a large share of their output south, and for most of them a CUSMA certificate, the one tool an exporter used to have, does nothing. What they can do is sell to you.
Every maker listed here sells a product on the US list. Their shops are open, and they ship inside Canada.
Roblin, Manitoba · Own site
Tim Wendell's family harvests and jars unpasteurized raw soft-set honey on their own farm, in 140g, 250g, 340g and 1kg sizes, alongside bulk beeswax.
Wendell Estate has suspended shipping of our honey to the US until this tariff is removed.
· wendellestate.ca, Aug 28, 2026
Coquitlam, British Columbia · Shopify shop
Tia Masic's studio makes dated and undated planners, notebooks and notepads on Canadian paper, sold direct and by pre-order.
Beginning August 19, the United States is placing a 50% tariff on Canadian-made goods, and this affects our notebooks and planners.
· hemlockandoak.com, Jul 26, 2026
100 Mile House, British Columbia · Ecwid shop
Karen braids the horse tail hair her customers mail in into bracelets, necklaces, hatbands, earrings and sterling silver pendants.
TARIFF & DUTY ON U.S. ORDERS are included in your shipping cost.
· horsehaircreations.com, Sep 9, 2026
Beginning in March 2025, all Canadian provinces and territories halted the purchase, distribution, or retailing of U.S. alcoholic beverages.· read 2026-09-09
For example, on March 4, 2025, the Liquor Control Board of Ontario (LCBO) ceased purchasing all U.S. products and canceled existing orders where contractually possible; removed all U.S. products from wholesale product catalogues and retail eCommerce sites; and removed all U.S. products from LCBO retail stores and outlets.· read 2026-09-09
While Canada's eligibility criteria for the USMCA dairy TRQs--and specifically, the cheeses of all types TRQ-- do not allow retailers to obtain and use TRQ quantities, the eligibility criteria for the CETA do grant retailers access to the TRQ quantity for cheese of all types.· read 2026-09-09
Specifically, Canada imposed a tariff system on only U.S. motor vehicles and treats the commerce of foreign countries more favorably than commerce of the United States with respect to motor vehicles, as defined in Canada's United States Surtax Order (Motor Vehicles 2025), SOR/2025-118.· read 2026-09-09
because of the status of these negotiations, the public interests favor suspending for a period of 3 days the additional duties· read 2026-09-09
Aside from certain passenger vehicle parts, there is no exception for goods that qualify as originating under the U.S.-Mexico-Canada Agreement.· read 2026-09-09
8703.21.01 Motor vehicles designed for the transport of persons, with a spark-ignition internal-combustion piston engine, of a cylinder capacity not exceeding 1,000 cc· read 2026-09-09
A 50% ad valorem Section 338 tariff shall no longer apply to the following articles of Canada.· read 2026-09-09
rather than remove Canada's discriminatory treatment of or unreasonable and unequal imposition on U.S. alcoholic beverages, Canadian authorities maintained the discrimination and announced additional retaliation· read 2026-09-09
Canada imposed new retaliatory tariffs on about $20 billion of U.S. exports, including steel, dairy, and agricultural equipment.· read 2026-09-09
The provisions of Proclamation 9894 with respect to imports of steel articles from Canada and Mexico...shall be ineffective as of 12:01 a.m. eastern time on March 12, 2025.· read 2026-09-09
As of March 12, 2025, all imports of aluminum articles and derivative aluminum articles from Argentina, Australia, Canada, Mexico, EU countries, and the UK shall be subject to the additional ad valorem tariff· read 2026-09-09
are modified to increase the respective tariff rates from an additional 25 percent ad valorem to an additional 50 percent ad valorem.· read 2026-09-09
12:01 a.m. eastern daylight time on August 1, 2025.· read 2026-09-09
shall apply to the full customs value of the imported product, regardless of metal content.· read 2026-09-09
For products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement, a duty of 25 percent shall apply only to the non-U.S. content of the product· read 2026-09-09
in transit to Canada on the day on which this subsection comes into force· read 2026-09-09
April 3, 2025, for automobiles, and on the date specified in the Federal Register for automobile parts, but no later than May 3, 2025· read 2026-09-09
The 25 percent tariff will take effect with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on May 3, 2025.· read 2026-09-09
the duty rate in clause 2 shall increase to 30 percent and the duty rate in clause 3 shall increase to 50 percent.· read 2026-09-09
the new Section 301 tariffs include an exemption for USMCA-compliant goods· read 2026-09-09
Canada's rate is 10 percent, with an exemption for goods entered duty-free under USMCA.· read 2026-09-09
The duty-free de minimis exemption provided under 19 U.S.C. 1321(a)(2)(C) shall no longer apply to any shipment· read 2026-09-09
This document amends the U.S. Customs and Border Protection (CBP) regulations to implement an indefinite suspension of the de minimis administrative exemption for imports valued at $800 or less arriving through the international postal network.· read 2026-09-09
Should Canada retaliate against the United States in response to this action through import duties on United States exports to Canada or similar measures, the President may increase or expand in scope the duties imposed· read 2026-09-09
shall be paused and will not take effect until March 4, 2025, at 12:01 a.m. eastern time.· read 2026-09-09
The additional rate of duty on potash that is not subject to subsection (a) of this section shall be reduced to 10 percent in lieu of 25 percent.· read 2026-09-09
12:01 a.m. eastern daylight time on August 1, 2025.· read 2026-09-09
Fulfilling that role, we hold that IEEPA does not authorize the President to impose tariffs.· read 2026-09-09
The additional ad valorem duties imposed pursuant to IEEPA in Executive Order 14193, as amended...shall no longer be in effect and, as soon as practicable, shall no longer be collected.· read 2026-09-09
articles that are entered free of duty as a good of Canada or Mexico under the terms of general note 11 to the Harmonized Tariff Schedule· read 2026-09-09
On May 7, 2026, a divided three-judge panel at the U.S. Court of International Trade (CIT), in Oregon v. United States and Burlap and Barrel, Inc. v. United States, invalidated the Trump administration's 10% tariff imposed under Section 122 of the Trade Act of 1974.· read 2026-09-09
The 10 percent global import surcharge...is scheduled to expire by operation of law at 12:01 a.m. EDT on July 24, 2026· read 2026-09-09
Primary sources are the documents themselves: proclamations, orders, customs notices, statutes. Secondary sources are law-firm or encyclopedia summaries we used where the original could not be read directly.
Last reviewed against the sources on 2026-09-09. We are not customs brokers; if you export, confirm your classification with CBP or a broker.
