Trade and Tariff Resource Centre

Tariffs Currently in Effect

• United States

  • 25% tariff on steel and aluminum from all countries (country exclusions no longer apply)
  • 10% tariff on energy and energy resources products of Canada and Mexico (if ineligible for CUSMA)
  • 25% tariff on products of Canada and Mexico (if ineligible for CUSMA)
  • 25% tariff on all autos and automotive parts
  • 10% reciprocal tariffs on all goods from all nations not listed on Annex I (Canada not listed)
• Canada

  • 25% tariff on certain products of the US
  • 25% retaliatory tariff on US steel, aluminum and additional products
  • 25% tariffs on certain completed vehicles from the US

• How do you know if your business is compliant with the Canada-United States-Mexico Agreement (CUSMA)?

  To know if your business is compliant with the Canada-United States-Mexico Agreement (CUSMA) for shipping goods to the U.S. without paying tariffs, your goods need to meet the CUSMA rules of origin. This means that enough of the product must be made or assembled in North America. If your product is entirely made or grown in Canada, it's considered "wholly obtained" and qualifies. If it's made using imported materials, it must meet the product-specific rule for that item. To check this, you first find your product's HS code, which is a global code for classifying goods, and then look up the corresponding product-specific rules of origin (PSROs) in Chapter 4 or Annex 4-B of the CUSMA agreement. These rules explain how much of the product needs to originate in North America based on factors like change in tariff classification, value-added requirements, or specific processes. If your goods meet these rules, they can qualify for duty-free treatment, although the U.S. Customs and Border Protection (CBP) makes the final decision.

  Click here for more information.

• How can you meet all the steps required to comply with CUSMA regulations?

  To meet the steps required to comply with Canada-United States-Mexico Agreement (CUSMA) regulations for your goods to qualify for preferential tariff treatment when exporting to the U.S., you first need to understand the basics of the agreement and classify your product using the Harmonized System (HS) code. This classification is essential to determine if your product meets the CUSMA rules of origin, which ensure that only goods with sufficient production within North America benefit from the agreement. You check if your product is wholly obtained in North America or if it meets a specific rule found by looking up its HS code in Annex 4-B, which might involve changes in tariff classification or requirements for regional value content. If your goods meet these rules, you must complete a certification of origin, which lists specific data elements but has no required format and can be on an invoice. You must then provide this certification to your U.S. importer so they can claim the CUSMA benefit, be ready for potential verification by customs authorities, and keep all supporting records for at least 6 years after exportation. Getting help from customs brokers or requesting an advance ruling from U.S. Customs and Border Protection (CBP) can also help ensure certainty and compliance.

  Click here for more information.

• How do you properly complete the Certificate of Origin to qualify for tariff-free trade under CUSMA?

  To properly complete the Certification of Origin under CUSMA for tariff-free trade, you need to provide specific information, even though there isn't one official form. This document, which can be completed by the importer, exporter, or producer, essentially confirms that your goods meet the CUSMA rules of origin. You must include details like who is completing the certification, their contact information, and details about the exporter, producer, and importer (if known). Crucially, you must identify your goods using their HS code (6-digit level), provide a description, and specify the Origin Criterion (A, B, C, or D) from Article 4.2 that explains how your specific product qualifies as North American-made. Finally, you must sign and date the certification, and this document is then used by the U.S. importer to claim the preferential tariff treatment.

  Click here for more information.