Eligibility considers the HS Tariff Classification of the goods and if they meet the rules of origin for the free trade agreement. A Free Trade Agreement Review can assist with these steps.

Eligibility considers the commodity composition, origin, and the HS Tariff Classification of the goods. It also considers if the goods meet the rules of origin and regional content value for the free trade agreement (FTA). Our USMCA/CUSMA/T-MEC Qualification Review can assist with these steps, with additional support in determining what data elements must be reported upon importation. 

Should a product's eligibility be in question, we can also assist with Advanced/Binding Ruling Applications to get a firm decision from Customs. Also, should your company be looking at diversifying its sales market, we offer Free Trade Agreement Reviews, which can assist you in that diversification by identifying other possible FTAs that could be relevant to your business.

The surtax is calculated on the value for duty. To determine your value for duty, we encourage you to review our blog 6 Methods of Customs Valuation, download our guide, register for our webinar How to Value A Product, or request valuation services.

For US Importations of Canadian, Mexican, and Chinese Goods:

This depends on your agreement with your customs broker or if you are enrolled in the US Customs and Border Protection Automated Clearinghouse (ACH) program.

• If Broker Backed: Duties will be reflected on your customs broker invoice and CF7501 and can be paid directly to your broker, which will be remitted to the government on your behalf. In some cases, your broker may require immediate payment prior to release.
• ACH Enrolled: If you remit your duties yourself via the ACH program, you will be notified of your duty amounts on your CF7501, as well as your weekly standard reporting. You will experience minimal delays in shipment processing.
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For Canadian Importations of US Goods:

This depends on the type of importation:

• Commercial Declarations: Surtax will be assessed transactionally as part of the Commercial Accounting Declaration (CAD) and payable through your CARM Client Portal account with the Canada Border Services Agency (CBSA).
• Personal Declarations: Duties will be reflected on your customs broker’s invoice and CF7501 and can be paid directly to them, which they will remit to the government on your behalf. Please be advised that immediate payment may be required before release.

For US Importations:

• The cost of the repairs will be dutiable. For instance, finished articles sent to Canada for alternation or repair will be dutiable on the cost of the repair in Canada. A declaration of owner and repair or alternation documents will be required.

For US Imports into Canada:
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The US Surtax Order states that “in the following scenarios, the importation would not be subject to the surtax:

• Returning goods that are made in the U.S. and previously imported into Canada and duty-paid – for example, a Canadian tourist or businessperson is returning from the U.S. with goods (such goods would have previously been released and accounted for under the Customs Act before its sale to the Canadian owner).
• Goods that are made in the U.S. and are repaired or altered across the border – for example, a specialized good in the U.S. might require repair in Canada, or vice versa. Again, if the goods were in Canada, they would need to already be duty paid."

For US Importations:
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Tariff stacking means that more than one tariff may apply on a good. For example, if the goods contain steel and aluminum, you will be paying 25% for the steel and 25% for the aluminum, and that may be assessed at either the full value or in some circumstances the derivative content. With the announcement of additional reciprocal tariffs, additional stacking may be seen in addition to other existing tariffs. Furthermore, if the goods do not qualify for a free trade agreement such as USMCA, the rate of duty is beyond the standard line fee amount.  Reach out to see what tariff and trade remedy actions may impact your products. 

For Canadian Importations of US Goods:
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In Canada, the US surtax tariffs of 25% are not stacking in most cases. However, please keep in mind the following:

• The US Surtax Order (2025-1 and Aluminum and Steel) is only one of three import tariffs that could be applicable. Special Imports Measures Act (SIMA) and most favored nations duty/tariff may also be applicable, therefore stacked on top of the US surtax. Example: HS code 1701.91.90 is potentially subject to SIMA, is subject to the US Surtax Order (2025-1), AND has a most favored nation (MFN) duty rate. So, a good imported under that HS code could be subject to SIMA at 180% + surtax at 25% + MFN duties at $30.86/TNE.

For US Importations:

The data required from import has not changed; however, for certain commodities such as steel and aluminum, importers may be required to provide proof of source documentation such as Mill Certificates, Melt and Pour Certificates, and potentially other relevant documents.

For Canadian Importations of US Goods:

At this time, no additional documentation is required.

Yes and no. For goods qualifying for entry under a Temporary Import Bond (TIB), all duties will be waived until the goods are exported. Once exported properly, the entry will be closed without the payment of duties. However, if the TIB is not closed properly, the penalty will be based on the total duties, tariffs, and CBP fees that would have been due on the entry.

Yes. If goods are not sold or are being transferred between related parties, you will need to be careful to follow CBP’s valuation rules relating to goods that are not sold as they cross the border.

It depends on the circumstances of the import.  If they are being imported as part of a lease or rental agreement, they are treated the same as a sale and duties, tariffs, and CBP fees will be applicable unless they qualify for duty-free treatment under USMCA.