Read this first: you are probably not the one paying
This is the distinction the rest of the page depends on.
Canada's counter-tariffs and the US tariffs are not two halves of one bill. They are
collected at opposite borders, from opposite people.
The Canadian surtax is charged when goods enter Canada, and it is paid by
whoever imports them - a retailer, a business, or you personally on a parcel or at the
airport. That is the measure this site exists to map, and it is the one that moves a price
tag in front of you.
The American duties described on this page are charged when goods enter the
United States, and they are paid by the US importer of record. No Canadian consumer is ever
billed one of them. What reaches Canadians runs through the economy instead: cancelled
orders, squeezed margins, reduced shifts and layoffs in the exposed sectors. That harm is
real, and it is also the reason these duties are not in the directory - the directory
answers "what does this add to what I am buying", and here the honest answer is nothing
directly.
What the measure is
On 20 July 2026 the White House issued three proclamations imposing an additional
50% duty on specified Canadian goods, under Section 338 of the
Tariff Act of 1930 - a rarely used provision that lets the President impose duties
of up to 50% on a country found to be discriminating against American commerce. The stated
justification was Canada's "discriminatory treatment of American products", naming tariffs,
quotas and restrictions said to disadvantage US exports while favouring other countries.
One proclamation was framed around alcoholic beverages, one around
dairy, and one around motor vehicles. Section 338 requires
collection to begin thirty days after proclamation, which set 19 August 2026; a short
suspension moved the start to 12:01 a.m. Eastern on 22 August 2026. The
duty is charged on top of any ordinary duty that already applies, on goods entered for
consumption or withdrawn from warehouse for consumption.
The measure covers roughly $27.6 billion in Canadian goods. That figure is
worth remembering, because it is the same number Canada matched: the counter-tariffs in
force since 8 September apply to $27.6 billion of American goods, dollar for dollar.
CUSMA is not a way out of this one either
The calculator makes this point about the Canadian surtax, and
it holds on the American side too, for a different reason. The White House fact sheet states
the duties apply to Canadian goods regardless of whether a good originates under
USMCA.
So the trade agreement does not exempt goods from either measure. On the Canadian side CUSMA's
marking rules are what define the goods caught; on the American side the agreement is
simply overridden. Two different mechanisms, the same wrong assumption to avoid.
The sector name tells you very little - again
The same gap this site documents in Canada's list, running the other way.
This site exists because Canada announced sectors and legislated tariff items, and the two
did not match. The American measure has the identical problem, and in one case it is close
to comic.
The proclamation framed around motor vehicles is the broadest of the three -
and passenger vehicles and their parts are excluded from it, because they
are already caught by separate Section 232 tariffs. What its annex actually reaches, across
chapters 4 to 97, includes cement, plywood, furniture, cosmetics, textiles, jewellery, toys
and wigs. A Canadian furniture maker is inside the "motor vehicles" proclamation. A Canadian
car plant, for this measure, is not.
The alcoholic beverages proclamation likewise reaches past beer, wine and spirits into
certain wood and paper products, and the dairy one past dairy into caseins, sugar-containing
products and non-alcoholic beverages. If you want to know whether a specific good is caught,
the annex and the tariff heading are the only things that answer it. The name of the
proclamation does not.
What is carved out
The exclusions are real and substantial. The fact sheet names energy,
potash, goods already subject to Section 232 tariffs, and
certain other goods including fish and critical minerals.
The exclusion headings also carve out goods under the WTO Agreement on Trade in Civil
Aircraft (unmanned aircraft excepted), passenger vehicles and parts, specified wood products,
heavy-duty vehicles and buses, semiconductor articles, and patented pharmaceuticals.
Duty drawback and Foreign Trade Zone treatment may reduce exposure for some importers, which
is a question for a US customs broker rather than for this page.
How the two measures are wired together
Canada's surtax is not a separate quarrel. The Canada Border Services Agency says so directly
in its accounting notice for the measure, Customs Notice 26-23:
"The surtax is introduced by Canada in response to the U.S.' imposition of Section 338
tariffs on goods imported into the U.S. from Canada. The goods subject to Canada's surtax
are drawn from those targeted by U.S. Section 338 and Section 232 tariffs, with the surtax
applicable to each product generally corresponding to the U.S. tariff rate."
That sentence explains something about the Canadian list that is otherwise puzzling: why it
has three rate bands rather than one. The 15%, 25% and 50% bands are not a
Canadian judgment about which American goods most deserve a tariff. They are a mirror of the
American rate on the matching Canadian good. When you look up a category in
the directory and find it at 25% rather than 50%, that is usually what you
are seeing.
If you are on the wrong end of this
The people these duties actually reach are Canadian exporters and the people they employ. Two
things on this site are for them rather than for shoppers:
-
The Work-Sharing and WRRP helper, which walks through
eligibility for the federal Work-Sharing programme - the relief route for employers cutting
hours rather than staff, including the tariff-related special measures.
-
The Trade Commissioner Service publishes support specifically for exporters facing US
tariffs, which is outside anything this site can check and is linked below.
What this page is not
This page is not machine-checked, and the rest of the site is. Every rate in the
directory is validated on each build against a stored copy of the Department of Finance list,
and the build refuses to ship if a single one disagrees. There is no equivalent authority file
here: the US tariff schedule is not retrieved, not stored, and not diffed, so nothing on this
page carries that guarantee. It is a sourced summary, current as of 10 September 2026, and it
should be read as journalism rather than as a compliance answer.
Do not use this page to classify goods. Whether a particular Canadian product is caught
depends on its heading in the US tariff schedule and on the annex to the relevant
proclamation. That is a question for a US customs broker or a ruling, and getting it wrong is
expensive in the direction that hurts.