New Counter-Tariffs Take Effect September 8, 2026
Finance Canada has provided additional guidance regarding the new Canadian counter-tariff measures on certain U.S. goods scheduled to take effect on September 8, 2026, including the availability of existing remission and duty relief mechanisms.
Subject to approval by the Governor in Council, the Government of Canada intends for goods affected by the new counter-tariffs to benefit from remission under the existing United States Surtax Remission Order (2025).
Existing Product- and Company-Specific Remission
Product- and company-specific remission already granted under the United States Surtax Remission Order is expected to continue to apply to the new tariff measures in accordance with the terms of the Order.
For example, steel goods currently eligible for remission of the existing 25% surtax would also receive relief when the applicable counter-tariff increases to 50%.
Horizontal Remission Available Through June 30, 2027
The new counter-tariff measures are also expected to qualify for existing horizontal remission provisions through June 30, 2027, including:
- All goods used by identified public health, public safety, and national security entities.
- Steel goods used in automotive and aerospace manufacturing.
- Non-steel goods used in manufacturing, processing, food and beverage packaging, and agricultural production in Canada.
For these purposes, manufacturing and agricultural production are broadly defined to include activities falling under NAICS sectors 31–33 and sector 11, including forestry, fishing, and hunting.
Finance Canada has also indicated that the relief includes inputs used in fish and seafood processing, pet food manufacturing, and fishing activities in Canada.
Applying Remission at the Time of Importation
Eligible importers may claim remission in accordance with the application procedures outlined in CBSA Customs Notice 25-19: United States Surtax Remission Order (2025).
Where the appropriate authorization code is used on the customs declaration, eligible surtax may be waived at the time of importation, avoiding the need to first pay the duties and subsequently request a refund.
Importers that have already paid eligible duties may also be able to submit claims for remission or refunds in accordance with CBSA requirements.
Remission Requests for Other Goods
For goods that are not currently eligible for remission, the Department of Finance continues to accept and assess applications under the U.S. Remission Framework.
Remission may be considered in certain circumstances, including situations where goods required as production inputs cannot reasonably be sourced domestically.
Additional Duty Relief Programs
Depending on the circumstances, importers of goods that are subsequently re-exported may also qualify for relief through other Canadian trade incentive programs, including:
- Import for Re-export Program (IREP)
- Duties Relief Program
- Duty Drawback Program
What Importers Should Do
Importers affected by the new counter-tariffs should review their products and existing remission authorizations to determine whether relief may be available beginning September 8.
Companies should also evaluate whether their imports qualify under the horizontal remission provisions or whether a separate remission request should be considered.
Please note that the extension of remission relief to the new counter-tariff measures remains subject to Governor in Council approval.
Buckland can assist importers in evaluating the potential impact of the new counter-tariffs and identifying applicable customs and duty relief options. For additional information or assistance, please contact your Buckland representative.