---
title: Understanding import surtaxes on goods entering Canada
description: If you import goods into Canada, learn what import surtaxes are, how they are assessed and declared on the CAD, and what to do when the amount is incorrect
image: https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(3).jpg
---

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# Understanding import surtaxes on goods entering Canada

 Trade Update: September 14,2026

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Understanding import surtaxes on goods entering Canada

4:11

The amount of duty you owe when importing goods into Canada can change if your goods are subject to a surtax order in effect at the time of importation.

**Import surtaxes** can add another layer of cost to goods entering Canada, on top of the duties and taxes you may already expect to pay.

Unlike regular customs duties, surtaxes are introduced through specific government orders and can target particular goods, countries, or circumstances.

If a surtax applies, you need to account for it directly on your Commercial Accounting Declaration ([CAD](https://blog.coleintl.com/import-foundations/how-to-account-for-your-imports-using-the-commercial-accounting-declaration-cad)). Getting it wrong can result in an underpayment that must be corrected later or an overpayment that may require a refund request.

In this article, we explain how import surtaxes are assessed, how they’re declared on the CAD, and what happens if you pay the wrong amount.

## **What is a surtax on imported goods?**

A [surtax is an additional duty](https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html) that the Canadian government can apply to certain imported goods.

Unlike the regular [customs duties](https://blog.coleintl.com/import-foundations/understanding-canadian-import-duties-and-taxes) that may already apply under the Customs Tariff, a surtax is introduced through a separate measure and only applies to the goods covered by that measure.

When a surtax order is established, it is published in the Canada Gazette. The Canada Border Services Agency (CBSA) also [issues a Customs Notice](https://www.cbsa-asfc.gc.ca/publications/cn-ad/menu-eng.html) that provides importers with the information needed to apply the surtax, including:

- The goods subject to the surtax
- How the surtax is calculated
- The surtax or safeguard code to use when accounting for the goods

The specific surtax order determines the amount of surtax that applies and, in some cases, how long the measure will remain in effect.

Recent Canadian surtax measures have applied to products such as steel, aluminum, electric vehicles, motor vehicles, and a broader range of U.S.-origin goods, with the goods covered and applicable rates depending on the specific order in force.

## **How are import surtaxes assessed?**

The amount of surtax you owe depends on the rules of the specific surtax order that applies to your goods.

For many surtaxes, the amount is calculated as a percentage of the [value for duty](https://blog.coleintl.com/import-foundations/how-to-calculate-value-for-duty-for-canadian-imports). For example, if goods have a value for duty of $10,000 and are subject to a 25% surtax, the amount owed would be $2,500.

Because the surtax is added to other applicable import charges, it becomes part of [how import charges stack](https://blog.coleintl.com/import-foundations/import-charges-on-canadian-imports-and-how-they-stack) on the shipment.

A surtax also generally forms part of the ⁠[value for tax used to calculate GST](https://blog.coleintl.com/import-foundations/understanding-the-difference-between-value-for-duty-and-value-for-tax), which means its impact on the total amount payable can extend beyond the surtax itself.

## **How to declare a surtax on the CAD**

When a surtax applies, you must account for it on the CAD along with the other duties and taxes payable on the imported goods.

The specific CBSA Customs Notice on the surtax specifies which surtax or safeguard code to use. That code is entered on the CAD to identify the specific measure that applies, and the amount of surtax owing is entered in **Field 85, “Surtax”**.

## **What happens when you declare the wrong amount of surtax?**

If you discover that surtax should have been paid on imported goods but was not, you must submit a self-adjustment and declare the applicable surtax code.

This can arise, for example, when corrected information about the [origin](https://blog.coleintl.com/import-foundations/what-country-of-origin-means-and-how-its-determined), [tariff classification](https://blog.coleintl.com/import-foundations/how-tariff-classification-works-in-canada), or value for duty of the goods changes whether or how the surtax applies.

If you paid too much surtax, you may submit an adjustment request for a [refund of duties paid after import](https://blog.coleintl.com/import-foundations/how-to-claim-a-refund-of-duties-after-importing).

In some cases, a ⁠[remission order](https://blog.coleintl.com/import-foundations/remission-orders-how-canadian-importers-can-recover-duties-and-surtaxes) may also provide relief from surtax for goods that meet specific eligibility requirements. Remission is separate from [correcting an amount that was incorrectly assessed](https://blog.coleintl.com/blog/when-and-how-to-change-a-customs-entry-after-import), and the conditions of the applicable order must be met.

## **How Cole can help**

Cole International provides [trade consulting](https://www.coleintl.com/services/trade-consulting/) and [customs brokerage](https://www.coleintl.com/canadian-customs-brokerage/) services to help Canadian businesses understand how import surtaxes apply and account for them correctly when goods enter Canada.

**Reach out to one of [our trade professionals](https://www.coleintl.com/contact-us)** **if you’re unsure whether a surtax applies to your goods or how it should be declared.**

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