When Canada “imposes counter-tariffs,” the legal instrument is a surtax. Understanding the machinery tells you what to watch for on September 8 — and where the relief valves are.
The machinery
Counter-tariff surtaxes are imposed by Order in Council under the Customs Tariff, published in the Canada Gazette, and administered by the Canada Border Services Agency through customs notices. The customs notice is the operational document: it lists the covered tariff items, the rate, and the effective date. That is why our checker waits for the official notice rather than repeating rumours.
How it is charged
- On top, not instead: a surtax is calculated in addition to any regular duty otherwise owed on the goods.
- Origin, not shipping route: per Trade Commissioner Service guidance, Canada’s surtaxes apply to goods that originate in the US under the country-of-origin marking rules — even if they ship to Canada from a third country. Goods of Mexican origin routed through the US are not caught.
- Commercial and personal: during the 2025 rounds, surtaxes applied to both commercial imports and personal importations at the border.
- Timing: liability generally attaches based on when the goods are accounted for — which is why order timing around an effective date matters.
The relief valves
Every surtax regime so far has come with relief mechanisms: automatic Chapter 98/99 waivers for specified uses, the remission framework under section 115 (claims generally within two years), and the drawback and duties-relief programs for goods that leave Canada again. Guides to each are live: remission, drawback, duties relief, and Chapter 98/99.
Sources: Customs Tariff; Canada Gazette orders; CBSA customs notices; Trade Commissioner Service tariff FAQ.
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