Canada Imposes Additional Duties on Certain U.S.-Origin Goods
From September 8, 2026, Canada will impose additional duties of 15%, 25%, or 50% on certain U.S.-origin goods, calculated on the customs value of the goods.
What are the key facts?
- 1Canada will impose additional duties from September 8, 2026
- 2Additional duty rates are 15%, 25%, or 50%
- 3The additional duties are calculated on the customs value of the goods
- 4The policy applies to affected U.S.-origin goods entering Canada
What happened?
Customs Notice 26-23 issued by the Canada Border Services Agency states that, from September 8, 2026, Canada will apply additional duties to certain U.S.-origin goods covered by U.S. Section 338 and Section 232 measures. The additional duty rates may be 15%, 25%, or 50%, with the customs value of the goods as the tax base. The policy applies to affected U.S.-origin goods entering Canada, and the specific rate depends on the product category, origin, and tariff classification. For cross-border sellers operating on Walmart Canada, eBay Canada, independent stores, and other channels and shipping from U.S. warehouses, replenishment shipments, replacement goods, warranty parts, and returned goods re-entering Canada may all be affected. Sellers should verify HS codes, proof of origin, and declared value and should not treat shipment from a U.S. warehouse as duty-free or subject only to ordinary customs duties.
What does this mean for cross-border sellers?
From September 8, 2026, certain U.S.-origin goods entering Canada may be subject to additional duties of 15%, 25%, or 50%, calculated on the customs value. Replenishment shipments, replacements, warranty parts, and returned goods re-entering Canada from U.S. warehouses require renewed checks of HS codes, proof of origin, and declared value.
What should sellers do now?
- 1This week, export records for replenishment shipments, replacements, warranty parts, and returns sent from U.S. warehouses to Canada. Mark goods that may be subject to 15%, 25%, or 50% additional duties by product category, origin, and tariff classification, and create a review sheet.HS duty estimate
- 2Check the HS code, proof of U.S. origin, and declared value for each affected product, and recalculate costs using the customs value. After completion, spot-check declaration materials across channels and produce a review sheet.