Canada and Mexico are the largest suppliers of US imports, and their goods follow rules of their own. The IEEPA duties of 2025 on their goods ended in February 2026, and the temporary surcharge that followed ended in July 2026. What applies on October 30, 2026 turns mostly on one question: do the goods qualify under the USMCA?
The USMCA decides most of it
Goods that originate under the United States-Mexico-Canada Agreement, and for which it is claimed on the entry, take its Special rate, free for most products, and owe no merchandise processing fee. Since 2025 the USMCA also decides several additional duties:
- goods entered free under the USMCA are spared the Section 301 rate of 2026;
- for a passenger vehicle or a light truck that qualifies, the Section 232 duty falls only on its non-US content, and qualifying parts owe none; the same logic applies to medium- and heavy-duty trucks and their parts;
- some steel and aluminum products of Canada and Mexico pay a reduced Section 232 rate, and USMCA mobile equipment pays on its non-US content.
Qualifying is a matter of rules of origin, not of where the goods were shipped from: see how trade agreements lower duties.
Section 232 still applies
The Section 232 duties reach goods of Canada and Mexico like those of other countries, apart from the USMCA rules above: steel, aluminum and copper, lumber and furniture, vehicles and their parts, trucks, and the other families. Canadian softwood lumber, for example, owes the Section 232 duty on lumber. See how Section 232 tariffs work.
The 2026 Section 301 rate: 10%
Canada and Mexico are among the 60 economies of the Section 301 action on forced labor: since July 24, 2026, their goods owe 10%, unless they are entered free under the USMCA, are subject to a Section 232 duty, or fall under another exemption of the action. In practice it reaches the goods that do not qualify under the USMCA. See how Section 301 tariffs work.
Canada only: the Section 338 duties
In answer to Canadian measures on US alcoholic beverages, dairy products and motor vehicles, three proclamations of July 20, 2026 put an additional 50% on listed products of Canada, under Section 338 of the Tariff Act of 1930:
- the lists, in U.S. note 51 to subchapter III of Chapter 99, cover cheeses and other dairy products, alcoholic beverages and a long list of other goods, under headings 9903.03.12, 9903.03.13 and 9903.03.14;
- they apply from August 22, 2026, after a suspension of three days of the start first set for August 19, and the lists were revised on September 15 and October 30, 2026;
- goods subject to a Section 232 duty, civil aircraft and personal goods in a traveler's baggage are left out; qualifying under the USMCA does not spare a listed product.
What stays outside
Antidumping and countervailing duties, such as those on Canadian softwood lumber, are set case by case by the Department of Commerce outside the tariff schedule: TariffTrust does not calculate them, and they come on top of everything above.
What TariffTrust does
- For goods of Canada and Mexico, the calculator assumes they arrive by land, without the harbor maintenance fee, until you choose another mode of transport.
- It offers the USMCA where the line's Special column names it, and asks the questions that the USMCA rules of each measure raise, such as an entry free under the USMCA or the non-US content of a vehicle.
- It applies every measure for the code, the country and the date, each with its heading and its official source, and its programs page lists the Section 338 duties in service.
Updated October 30, 2026. General information as of that date, not legal or customs advice: the official texts prevail, and a licensed customs broker can confirm what applies to your goods.