Proudly Canadian 
Last updated: September 21, 2026
Navigating new U.S. tariffs can feel overwhelming, but it doesn’t have to be. This guide breaks down the latest changes to customs and shipping rules for Canadian exporters, from increased tariffs on non-CUSMA goods to the elimination of the de minimis exemption. Learn what you need to do to keep your shipments moving smoothly.
If you ship goods from Canada to the U.S., recent U.S. tariffs and customs changes may affect your costs, documentation and clearance process. The rules can change quickly, and incomplete information may result in unexpected charges, customs holds or returned shipments.
We’re here to help you understand the main changes. This guide explains the current tariff measures, the product categories that may be affected and the steps Canadian businesses should take before shipping to the United States.
US Tariffs and Customs Changes at a Glance
Several separate U.S. tariff and customs measures may affect goods shipped from Canada. The applicable treatment depends on the product’s exact 10-digit Harmonized Tariff Schedule of the United States (HTSUS) code, country of origin and any exclusions or additional measures.
| Measure | What changed | What shippers should know |
|---|---|---|
| Section 338 | An additional 50% duty applies to specified Canadian goods effective August 22, 2026. | Coverage is determined by the HTSUS codes in the official annexes. The additional duty applies to covered goods even when they qualify as originating under CUSMA/USMCA. |
| Section 232 metals | Covered steel, aluminum, copper and derivative articles may be subject to additional rates of 50%, 25%, 15% or 10%, depending on the article and applicable conditions. | The exact HTSUS provision, metal content, origin and exclusions control. The rate cannot be determined from a broad product description alone. |
| Automobiles and auto parts | Separate Section 232 and Section 338 measures may apply to specified vehicles and parts. | Treatment depends on the vehicle or part, its origin and the applicable Chapter 99 and HTSUS provisions. |
| Section 301 forced-labour action | An additional 10% duty applies to covered goods of Canada under the 2026 action, subject to listed exemptions. | Check whether the product is covered or exempt and whether another tariff measure also applies. |
| Low-value shipments | Worldwide duty-free de minimis treatment ended August 29, 2025. | A shipment valued at US$800 or less is no longer automatically duty-free and may require customs entry information and payment of applicable duties, taxes and fees. |
| CPSC eFiling | Beginning July 8, 2026, importers of most regulated consumer products must electronically file certificate information. | Importers should confirm whether a finished product is regulated by the U.S. Consumer Product Safety Commission and provide the required information to their customs broker before entry. |
Important: Tariff programs can overlap, but exclusions and stacking rules differ. Do not simply add all the percentages shown above. Confirm the applicable treatment using the product’s HTSUS code and current official guidance.
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Quick Summary: Navigating New US Tariffs When Shipping From Canada
Several separate tariff and customs measures may affect goods shipped from Canada to the United States. Here are the main points to remember:
- Check the exact classification: Tariff treatment depends on the product’s 10-digit U.S. HTSUS code, origin, composition and applicable exclusions—not simply its general name.
- Review all relevant measures: Section 338, Section 232, Section 301, automotive measures and the end of de minimis treatment may affect different products.
- Prepare complete customs information: Missing descriptions, tariff codes, origin information, contact details or regulatory data can lead to charges, customs holds or returns.
- Confirm CUSMA eligibility: A certification of origin is a claim for preferential treatment and does not guarantee that CBP will accept the goods as originating.
- Check product-specific requirements: CPSC-regulated finished consumer products may require electronic certificate data before U.S. entry.
1. Which Canadian Products May Be Affected by Section 338?
The additional Section 338 duty applies only to products covered by the HTSUS classifications in the official tariff annexes. It does not apply automatically to every Canadian product or every item within a broad category.
Depending on the exact classification, affected goods may include certain:
- Dairy and food products: specified milk and cream products, whey, milk protein concentrates, casein, lactose, syrups, sugars, molasses, honey and selected food preparations.
- Alcoholic beverages: specified beer, wine, sparkling wine, cider, vermouth, sake, whisky, vodka, rum, gin, tequila, brandy, liqueurs and other fermented beverages.
- Agriculture, seeds and plants: selected flower bulbs, orchids, mushroom spawn, seeds, plants and plant materials.
- Cosmetics and personal-care products: specified perfumes, makeup, manicure and pedicure products, and hair preparations.
- Apparel, luggage and accessories: selected clothing, gloves, outerwear, wigs, luggage, travel bags and cases.
- Wood, paper, packaging and building materials: specified cement, paints, vinyl floor tiles, fibreboard, plywood, wood panels, paper products, cartons and packaging.
- Household and consumer goods: selected household products, tableware, furniture fittings, ornaments, glass containers, lamps, safes and locks.
- Electronics and machinery: specified communications equipment, recording and storage devices, semiconductors, cameras, projectors, tools, refrigeration equipment and industrial machinery.
- Vehicles and transportation products: specified motor vehicles, motorcycles and certain vessels, docks and floating structures.
- Sports, recreation, toys and collectibles: selected hockey equipment, golf and fitness equipment, fishing rods, pools, skates, toys, holiday decorations, artwork, antiques and collectors’ items.
These are category examples, not a complete product list. Similar products may have different HTSUS codes and different tariff treatment. Confirm the classification with U.S. Customs and Border Protection (CBP) or a licensed customs broker.
2. What Changed for Steel, Aluminum and Copper?
Effective April 6, 2026, the United States revised its Section 232 treatment of covered steel, aluminum, copper and derivative articles. The updated structure generally applies duties to the full customs value of covered products.
| General tier | General treatment | Important limitation |
|---|---|---|
| 50% | Covered core metal articles and specified products under the applicable Chapter 99 provisions. | Only listed classifications qualify, and special country treatment may apply. |
| 25% | Certain derivative articles substantially composed of covered metals. | Classification and the specific derivative-product provision control. |
| 15% | Certain fixed industrial machinery and power equipment through December 31, 2027. | This is a limited transitional category, not a general machinery rate. |
| 10% | Specified articles meeting the U.S.-origin metal conditions in the proclamation. | Documentation must support the origin and content requirements. |
Certain products containing 15% or less of the applicable metal by weight may be outside the new full-value treatment, subject to the rules in the proclamation and tariff schedule. Russian-origin products have separate Chapter 99 treatment and should be checked individually rather than treated as subject to one universal rate.
3. CUSMA/USMCA Compliance
CUSMA is the Canada–United States–Mexico Agreement, called USMCA in the United States. To qualify for preferential treatment when it is available, a product must meet the applicable rule of origin. A Canadian seller’s address alone does not prove Canadian origin.
A CUSMA certification of origin is a claim for preferential treatment; it does not guarantee acceptance by CBP. The product must be wholly obtained or produced in a CUSMA country or satisfy the applicable tariff-shift, regional-value-content or other product-specific rule.
Submitting CUSMA documentation for a UPS shipment booked through FlagShip:
Step 1 – Complete the UPS document: access the CUSMA/USMCA form.
Step 2 – Email the completed documentation to [email protected] so the FlagShip team can submit it to UPS.
Best practices:
- Confirm where the product was actually manufactured.
- Request supplier origin statements or manufacturing declarations.
- Check the CUSMA rule of origin for the specific HTSUS code.
- Do not claim CUSMA treatment for non-originating goods.
- Retain supporting documentation for the required recordkeeping period.
False or unsupported origin claims may lead to reassessed duties and penalties. If you are unsure whether your goods qualify, consult a licensed customs broker or trade professional.
Helpful resources:
4. The End of De Minimis Treatment
Effective August 29, 2025, the United States suspended duty-free de minimis treatment worldwide. Shipments valued at US$800 or less are no longer automatically admitted duty-free under the former exemption.
Low-value shipments may now be subject to applicable duties, taxes, fees and additional customs-entry requirements. The amount due depends on the product, classification, origin and applicable tariff measures—not on shipment value alone.
Mandatory Documentation and Contact Information
Shipments entering the United States may require detailed customs information. Missing or vague information can cause holds, corrections, additional fees or returns.
Your shipment documentation should include:
- A commercial invoice with a detailed description of each product, country of origin, 10-digit U.S. HTSUS code, quantity, value and currency.
- Complete shipper and consignee names, addresses and contact information.
- The consignee’s email address and telephone number for international export shipments.
- The importer’s identification number, such as an EIN or SSN, when required.
- A valid CUSMA/USMCA certification when preferential treatment is claimed.
- Any product-specific permits, certificates or Partner Government Agency information.
| Category | Common issue | Unacceptable | Acceptable |
|---|---|---|---|
| Description | Not enough detail | “As per invoice” or “clothing” | Men’s knitted T-shirts, 100% cotton, size L, for retail sale |
| HTSUS code | Shortened or unverified code | A six-digit code used without verification | The verified 10-digit U.S. HTSUS classification |
| Country of origin | Based only on shipping location | Canada, because the parcel ships from Canada | The country where the goods were produced under the applicable origin rules |
| Manufacturer | Missing or incomplete information | No information | Manufacturer’s legal name and complete physical address, when required |
| Intended use | Not enough detail | Personal use | Two polyester blankets for personal household use |
Brokerage, Clearance and Possible Fees
A courier may act as the customs broker for an eligible shipment and may advance duties and taxes to obtain release. Charges that may apply include:
- Disbursement or bond fees for duties and taxes advanced by the courier.
- Additional entry-line charges when an invoice contains multiple commodity lines.
- Partner Government Agency processing or clearance fees, where applicable.
- Fees associated with selecting a broker other than the courier.
These charges may not be included in the transportation quote. Broker-selection rules depend on the carrier, entry type and current customs process. If you want to use another broker, contact [email protected] before shipping so the available carrier process can be confirmed.
If you dispute a duty assessed by CBP, the importer must pursue the applicable review or protest process. FlagShip can provide available carrier entry information to assist, but all FlagShip invoices for duties and taxes remain payable by the due date while a dispute is being reviewed.
5. New CPSC eFiling Requirements
Beginning July 8, 2026, importers of most finished consumer products regulated by the U.S. Consumer Product Safety Commission (CPSC) that require certification under 16 CFR Part 1110 must electronically file certificate information with CBP through a Partner Government Agency (PGA) Message Set.
Importers may:
- Provide all required certificate information through a Full PGA Message Set; or
- Store certificate information in the CPSC Product Registry and give their broker the certificate identifiers required for a Reference PGA Message Set.
The Product Registry does not automatically communicate with CBP’s ACE system. Importers using it must still provide the relevant certificate identifiers to their customs broker. Businesses should determine whether their finished product is CPSC-regulated, complete the required testing and certification and provide the necessary information before entry.
What This Means for You: Practical Steps
| Step | What to check | Action |
|---|---|---|
| 1. Classify the product | Confirm the correct 10-digit U.S. HTSUS code. Do not rely on a broad product name or a code used for another market. | Check the current HTSUS and consult CBP or a licensed customs broker when needed. |
| 2. Confirm origin and CUSMA eligibility | Country of origin is not always the country from which the parcel is shipped. CUSMA eligibility depends on the applicable rule of origin. | Submit a valid certification only when the goods qualify and keep supporting records. |
| 3. Estimate the landed cost | Tariffs, duties, taxes, brokerage, disbursement and regulatory-clearance charges can increase the total cost. | Estimate the total landed cost before quoting a delivered price to your customer. |
| 4. Complete the commercial invoice | Missing, vague or inconsistent information can lead to corrections, customs holds and delays. | Include a detailed description, HTSUS code, origin, quantity, value and complete contact information. |
| 5. Confirm regulatory requirements | Some products require permits, certificates or PGA information, including CPSC certificate data. | Give the required information to your broker before the goods enter the United States. |
| 6. Decide who pays import charges | Unexpected charges billed to the recipient can delay delivery or result in refusal. | Confirm the available billing options for the selected courier service before shipping. |
Frequently Asked Questions About U.S. Tariffs on Canadian Shipments
There is no reliable list based only on common product names. Official measures identify covered products through specific HTSUS codes, and similar-looking goods may be classified differently. Product origin, composition and applicable exclusions can also change the result. Confirm the classification and current tariff treatment before shipping.
No. The additional Section 338 duty applies only to Canadian goods covered by the HTSUS provisions in the official annexes. Products outside those provisions are not automatically subject to Section 338, although another tariff program may apply. A licensed customs broker can help determine which measures apply to a specific product.
Not when the product is covered by the Section 338 measure. The additional duty applies to covered goods even when they qualify as originating under CUSMA/USMCA. CUSMA may still reduce or eliminate other ordinary duties when the product meets the applicable rule of origin. Submit a certification only when the goods genuinely qualify.
No. The United States suspended worldwide duty-free de minimis treatment effective August 29, 2025. Low-value shipments may now be subject to applicable duties, taxes, fees and customs-entry requirements. The amount depends on the product, classification, origin and tariff measures—not only the shipment value.
Potentially, but tariff programs have product-specific exclusions and stacking rules. Do not simply add Section 338, Section 232 and Section 301 percentages together. The applicable Chapter 99 and HTSUS provisions must be reviewed for the specific product. Confirm uncertain treatment with CBP or a licensed customs broker.
Include a detailed product description, the verified 10-digit U.S. HTSUS code, country of origin, quantity, value and currency. Provide complete shipper and consignee names, addresses, email addresses and telephone numbers. Importer identification, permits, certificates or Partner Government Agency information may also be required.
Importers of most regulated finished consumer products that require certification must electronically file certificate information through a CPSC Partner Government Agency Message Set. Importers can provide a Full PGA Message Set or use certificate identifiers from the CPSC Product Registry for a Reference PGA Message Set. The identifiers must still be provided to the customs broker because the Product Registry does not automatically transmit them to CBP.
FlagShip can help businesses access courier services and understand the shipment-documentation process. However, FlagShip does not make binding product-classification or duty determinations. CBP makes the final decision on U.S. imports, and a licensed customs broker can provide product-specific guidance.
Helpful Links and Resources
- Section 338 proclamation confirming the August 22, 2026 effective date
- White House fact sheet on Section 338 tariffs
- Section 232 metals proclamation
- Section 301 forced-labour action
- CBP trade-remedy guidance
- CBP e-commerce and low-value shipment FAQs
- Official Harmonized Tariff Schedule of the United States
- CPSC eFiling information
- Shipping from Canada to the U.S.
- Items that cannot be shipped from Canada to the U.S.
Ship to the U.S. With Better Information
U.S. tariff and customs requirements are changing quickly. Classifying products correctly, confirming origin, preparing complete documentation and checking product-specific regulatory requirements can help reduce unexpected costs and border delays.
FlagShip makes it easier for Canadian businesses to compare courier services and prepare cross-border shipments in one place. Create your free FlagShip account to view available shipping options and discounted rates from leading couriers.
Important Disclaimer: This guide is for general informational purposes only and does not constitute legal, customs, tax or professional advice. Tariff treatment depends on the facts of each shipment, including product classification and origin, and official requirements may change. FlagShip does not independently determine whether a product is subject to a particular duty. Before acting on this information, consult U.S. Customs and Border Protection or a licensed customs broker regarding your specific goods and circumstances.
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