Current U.S. Tariffs & De Minimis Rules for Canadian Shipments

r Canadian exporters.

Other product exemptions also apply, including certain goods covered by separate Section 232 tariff measures.

What Happened to the Section 122 Tariff?

The temporary 10% Section 122 surcharge applied from February 24 through July 24, 2026.

It was authorized for a maximum period of 150 days and expired on July 24, 2026. It is no longer the tariff being applied to new U.S. entries.

The Section 301 tariffs described above took effect on the same date.

What Happened to the IEEPA Tariffs?

The U.S. Supreme Court ruled on February 20, 2026 that the International Emergency Economic Powers Act (IEEPA) did not authorize the tariffs that had been imposed under it.

CBP stopped collecting those IEEPA duties for goods entered on or after February 24, 2026.

If you're reviewing an older shipment that contains an IEEPA charge, see our IEEPA Tariffs on U.S.-Bound Shipments: What Changed in 2026 article for information about historical charges and refunds.

[INTERNAL LINK: IEEPA Tariffs on U.S.-Bound Shipments: What Changed in 2026]

Is the $800 De Minimis Exemption Still Available?

No. The general U.S. de minimis duty-free exemption for shipments valued at $800 or less remains suspended.

This means that a shipment's value being below $800 does not automatically make it duty-free when entering the United States.

Non-postal shipments are subject to applicable duties, taxes, fees, and customs entry requirements. CBP has also implemented updated processes for international postal shipments.

Do Section 232 Tariffs Still Apply?

Yes.

Tariffs imposed under Section 232 remain separate from the former IEEPA and Section 122 tariff measures.

Section 232 can apply to specific products and industries, including certain steel, aluminum, copper, vehicles, vehicle parts, and other covered products.

Whether a Section 232 tariff applies depends on the product's HTS classification, country of origin, and the rules currently applicable to that product.

For certain steel and aluminum products, additional metal-origin information may also be required.

[INTERNAL LINK: When Are Melt and Pour or Smelt and Cast Details Required for U.S. Shipments?]

What About Section 338 Tariffs on Canadian Goods?

Separate Section 338 measures also currently affect certain Canadian products.

Beginning August 22, 2026, the United States implemented additional 50% duties on certain Canadian products associated with alcoholic beverages, dairy, and motor vehicles. The scope of these measures continues to change, including modifications taking effect September 15, 2026 and additional import restrictions announced for certain products beginning September 29, 2026.

Because these measures are product-specific and changing quickly, refer to our dedicated Section 338 article for current details.

[INTERNAL LINK: Section 338 U.S. Tariffs on Certain Canadian Products]

What This Means for Canadian Shippers

Before shipping goods to the United States:

• Confirm the correct HTS classification
• Confirm the country of origin
• Determine whether the goods qualify under CUSMA/USMCA
• Provide clear and accurate product descriptions
• Confirm whether any Section 232, Section 301, or Section 338 measures apply
• Keep supporting origin and manufacturing documentation available when required
• Do not assume a shipment is duty-free because its value is below $800

Tariff applicability can vary by product, origin, and entry date, so requirements should be reviewed before shipping.

Frequently Asked Questions

Is there currently a 10% tariff on Canadian goods?

A 10% Section 301 tariff currently applies to many covered Canadian goods. However, Canadian products that qualify for duty-free treatment under CUSMA/USMCA are exempt, and additional product exemptions also apply.

Is this the same 10% tariff that was charged under Section 122?

No. The Section 122 surcharge expired July 24, 2026. The current Section 301 measure is a separate tariff imposed under a different legal authority.

Are shipments under $800 still duty-free?

No. The general de minimis duty-free exemption remains suspended, so shipments valued at $800 or less may still be subject to applicable duties, taxes, and fees.

Can other tariffs apply in addition to Section 301?

Yes. Depending on the product, other measures such as Section 232 or Section 338 may apply. The applicable tariff treatment depends on the specific product and current U.S. customs rules.

Need Help With a U.S.-Bound Shipment?

If you're unsure what information to enter in ShipTime or need help understanding a duty or tariff shown on a carrier shipment, contact our Heroic Support™ team. We can help you review the shipment details and clarify the information provided by the carrier.

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