What duties and taxes apply when commercial freight enters Canada, and who pays them?

This page is part of the U.S.–Canada freight shipping guide.

How the amount is worked out

The importer's customs broker starts from the tariff classification. Classification plus country of origin gives the tariff treatment, which sets the duty rate. Then:

• Customs duty on the value for duty, at the rate for that treatment. Goods that meet CUSMA rules of origin may qualify for a preferential rate; goods that do not are assessed under whatever treatment applies.
• Surtaxes set by order, charged on top of customs duty for listed goods.
• Anti-dumping or countervailing duties where a special import measure applies.
• GST on the value of the goods plus the duties, for most goods.
• Excise duties or taxes on certain goods.

"Duty-free" is not a synonym for "nothing payable". A shipment can have a zero preferential duty rate and still owe GST or a surtax.

Current surtaxes on U.S. goods

Trade-policy note, verified 27 September 2026: Under the United States Surtax Order (2026), effective 8 September 2026, certain goods originating in the United States are subject to a surtax of 15%, 25% or 50% of the value for duty, depending on the product listed in the order's schedules (CBSA Customs Notice 26-23). The surtax is product-specific: it applies only to listed goods, at the rate for their schedule. It is decided by origin, not by where the goods ship from. Goods already in transit to Canada on 8 September 2026 are exempt, and remission requests go through the Department of Finance.

Do not assume a CUSMA claim removes a surtax on a listed product. Before dispatch, the importer's customs broker should check the current order, customs notices and tariff for the specific classification and origin. These measures change faster than this page.

Who is responsible

The importer of record declares the goods and pays what is owed. CBSA's rule is plain: if a person uses a licensed customs broker and the broker provides incorrect information or fails to remit money to CBSA, that person remains fully liable for the duties, taxes, penalties and interest. The broker can classify, calculate and account; the importer still has to supply accurate facts and keep the records: invoices, origin support, product specifications, purchase orders and permits.

Keep the freight rate separate

Our transportation quote covers moving the truck: linehaul, fuel and transportation accessorials, and any border-related transportation service. Customs brokerage, duties, taxes and surtaxes are separate, generally importer-payable and product-specific. If an amount is not known yet, show it as "to be confirmed", never $0.

What changes the plan

• Classification. A different tariff item can mean a different rate or a surtax.
• Origin. Non-qualifying goods lose the preferential rate.
• Release before payment. Whether the importer has release prior to payment set up in CARM changes how payment affects release.

Common failure points

• Reusing last year's duty assumption on a new load.
• Treating CUSMA as covering GST and surtaxes.
• A quote that shows import charges as $0 because nobody checked.

Common questions

Does GST apply if the goods are duty-free under CUSMA?

Often yes. GST is separate from customs duty. The broker confirms the treatment for the goods.

Do all U.S. goods now carry a surtax?

No. Only goods listed in the order's schedules, at the rate for their schedule.

Does FCC calculate duties?

No. We are not a customs broker. The importer's customs broker calculates duties and taxes; we quote the transportation.

Official sources

• CBSA Customs Notice 26-23: United States Surtax Order (2026)
• CBSA: Select the duties and taxes that apply
• CBSA Memorandum D1-6-1: Authority to act as an agent
• CBSA: Set up your business to import (CARM)

Last verified: 27 September 2026 against the official sources listed.