Update as of April 21, 2025: As the U.S.-Canada trade war continues to evolve, Osler has been keeping a close eye on the latest developments.
- On March 4, 2025, the first phase of Canada’s retaliatory response came into effect: a 25% surtax on 1256 tariff items representing $30 billion in annual imports from the U.S. (the Phase One surtaxes).
- On March 13, 2025, in response to the U.S. tariffs on Canadian steel and aluminum products, Canada imposed a 25% surtax on 536 additional tariff items, effective that same day (the Retaliatory Steel and Aluminum surtaxes).
- On April 9, 2025, in response to the U.S. tariffs on Canadian automobiles, Canada imposed a 25% surtax on non-CUSMA-compliant U.S.-made vehicles and on the non-Canadian and non-Mexican content of CUSMA-compliant U.S.-made vehicles, effective that same day (the Automobile surtaxes).
- The Canadian government held a public consultation on additional potential counter tariffs on imports from the U.S. (the Phase Two surtaxes). The final results of this public consultation have not yet been released, and Canada’s Phase Two surtaxes have not yet been imposed.
In response to the tariffs implemented against Canadian goods by the U.S., the Government of Canada is proceeding with a phased approach to retaliation. Please use the below table to identify whether tariff items within a particular chapter of the Canadian Customs Tariff are currently captured by Canada’s response to the U.S. tariffs.
This resource will be updated as more details are released regarding Canada’s response. For more information and commentary, please refer to our Osler Updates on February 3, February 13, February 21 and April 1.
Osler’s Competition, Trade and Foreign Investment group continues to monitor the evolving trade relations between Canada and the U.S., and will release additional commentary on the implications of their trade measures. For the latest insights, we invite you to subscribe to our Updates.
Osler’s Canadian Tariff Tracker is a searchable tool. Please use the search boxes at the bottom of each column, or the general search bar at the top of the table, to browse the Canadian Tariff Tracker.
To limit results to chapters captured by a particular Canadian response, please use the filter option at the bottom of the “Item(s) Captured by Canadian Surtax Orders on U.S. Imports (Currently In Force)” column and select “Yes”.
| Chapter Number | Chapter Description | Item(s) Captured by Canadian Surtax Orders on U.S. Imports (Currently in Force) |
|---|---|---|
| 1 | Live animals | Yes |
| 2 | Meat and edible meat offal | Yes |
| 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | No |
| 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | Yes |
| 5 | Products of animal origin, not elsewhere specified or included | No |
| 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | No |
| 7 | Edible vegetables and certain roots and tubers | Yes |
| 8 | Edible fruit and nuts; peel of citrus fruit or melons | Yes |
| 9 | Coffee, tea, maté and spices | Yes |
| 10 | Cereals | Yes |
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten | Yes |
| 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Yes |
| 13 | Lac; gums, resins and other vegetable saps and extracts | Yes |
| 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | No |
| 15 | Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Yes |
| 16 | Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects | Yes |
| 17 | Sugars and sugar confectionery | Yes |
| 18 | Cocoa and cocoa preparations | Yes |
| 19 | Preparations of cereals, flour, starch or milk; pastry cooks’ products | Yes |
| 20 | Preparations of vegetables, fruit, nuts or other parts of plants | Yes |
| 21 | Miscellaneous edible preparations | Yes |
| 22 | Beverages, spirits and vinegar | Yes |
| 23 | Residues and waste from the food industries; prepared animal fodder | Yes |
| 24 | Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body | Yes |
| 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Yes |
| 26 | Ores, slag and ash | No |
| 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | No |
| 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes | No |
| 29 | Organic chemicals | No |
| 30 | Pharmaceutical products | No |
| 31 | Fertilizers | No |
| 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | No |
| 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations | Yes |
| 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster | Yes |
| 35 | Albuminoidal substances; modified starches; glues; enzymes | Yes |
| 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | No |
| 37 | Photographic or cinematographic goods | No |
| 38 | Miscellaneous chemical products | No |
| 39 | Plastics and articles thereof | Yes |
| 40 | Rubber and articles thereof | Yes |
| 41 | Raw hides and skins (other than furskins) and leather | No |
| 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Yes |
| 43 | Furskins and artificial fur; manufactures thereof | No |
| 44 | Wood and articles of wood; wood charcoal | Yes |
| 45 | Cork and articles of cork | No |
| 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | No |
| 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Yes |
| 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Yes |
| 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Yes |
| 50 | Silk | No |
| 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric | No |
| 52 | Cotton | No |
| 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | No |
| 54 | Man-made filaments; strip and the like of man-made textile materials | No |
| 55 | Man-made staple fibres | No |
| 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | No |
| 57 | Carpets and other textile floor coverings | Yes |
| 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | No |
| 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | No |
| 60 | Knitted or crocheted fabrics | No |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | Yes |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted | Yes |
| 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags | Yes |
| 64 | Footwear, gaiters and the like; parts of such articles | Yes |
| 65 | Headgear and parts thereo | Yes |
| 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | Yes |
| 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | No |
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | No |
| 69 | Ceramic products | Yes |
| 70 | Glass and glassware | Yes |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin | Yes |
| 72 | Iron and steel | Yes |
| 73 | Articles of iron or steel | Yes |
| 74 | Copper and articles thereof | No |
| 75 | Nickel and articles thereof | No |
| 76 | Aluminum and articles thereof | Yes |
| 77 | N/A (Reserved for possible future use in the Harmonized System) | N/A |
| 78 | Lead and articles thereof | No |
| 79 | Zinc and articles thereof | No |
| 80 | Tin and articles thereof | No |
| 81 | Other base metals; cermets; articles thereof | No |
| 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Yes |
| 83 | Miscellaneous articles of base metal | Yes |
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Yes |
| 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Yes |
| 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | No |
| 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Yes |
| 88 | Aircraft, spacecraft, and parts thereof | Yes |
| 89 | Ships, boats and floating structures | No |
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | No |
| 91 | Clocks and watches and parts thereof | Yes |
| 92 | Musical instruments; parts and accessories of such articles | No |
| 93 | Arms and ammunition; parts and accessories thereof | Yes |
| 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | Yes |
| 95 | Toys, games and sports requisites; parts and accessories thereof | Yes |
| 96 | Miscellaneous manufactured articles | Yes |
| 97 | Works of art, collectors’ pieces and antiques | Yes |
| 98 | Special classification provisions - non-commercial | Yes |
| 99 | Special classification provisions - commercial | Yes |
| Chapter Number | Chapter Description | Item(s) Captured by Canadian Surtax Orders on U.S. Imports (Currently in Force) |
