Imports, tariffs and GST at the border: what manufacturers need to track

For many Alberta manufacturers, the steel, components and equipment they buy come from the United States, and so do many of their customers. Since 2025, that trade has come with a moving set of tariffs, counter-tariffs and border rules. The money involved is large, and so is the paperwork.

This article is part of our guide to the financial side of running a manufacturing business.

This article describes the rules as of October 2026. Tariffs and remission rules have changed many times since early 2025 and are likely to change again. Check the current position before a large order, and talk to your customs broker.

GST on what you import

When goods come into Canada, GST is charged at the border by the Canada Border Services Agency (CBSA). It's calculated on the value of the goods plus any duties and surtaxes.

If you're registered for GST/HST and you're the importer, you can claim that GST back as an input tax credit on your next return, as long as you keep the CBSA accounting document (or your broker's statement) showing the GST paid. A commercial invoice alone isn't enough.

CARM: how you pay CBSA now

CBSA's CARM system (CBSA Assessment and Revenue Management) changed how importers deal with customs:

• Importers must be registered in the CARM Client Portal, linked to their business number's import-export account. You can give your customs broker access there.
• Since May 20, 2025, if you want goods released before you pay duties and taxes, you need your own financial security (a bond) posted with CBSA. Without it, you pay at the time of release.
• CBSA issues a monthly statement on the 25th, with payment due shortly after. Missing it brings interest and penalties.

Make sure someone in the business, not just the broker, sees the monthly statement and reconciles it to your purchases.

Bringing goods in duty-free: CUSMA origin

Goods that qualify as originating under CUSMA (the Canada–United States–Mexico Agreement) can come in free of regular customs duty. You need a certification of origin from the exporter, producer or importer. There's no set form; it can be on the invoice or a separate document, and a blanket certification can cover up to 12 months of shipments.

CUSMA origin does not exempt goods from Canada's counter-tariffs (below). Those are based on whether the goods are US-made.

Canada's counter-tariffs on US goods

Canada applies surtaxes on many goods made in the United States. Under the United States Surtax Order (2026), in force since September 8, 2026, surtaxes of 15%, 25% or 50% apply to a list of US goods. That list includes steel and aluminum products at 50%, plus items such as appliances, agricultural equipment, electronics and furniture.

Relief for manufacturers: remission

Canada remits (refunds) the surtax on US goods imported for use in manufacturing or processing in Canada, under the United States Surtax Remission Order. The key points:

• Claims are made to CBSA within two years of the import date, through CARM.
• The relief depends on which surtax order and schedule the goods fall under, and some categories have import-date limits.
• If the surtax applies to a specific input you can't get from a Canadian or non-US supplier, you can also ask Finance Canada for case-by-case remission.

Example: a steel coil order

A Leduc manufacturer of farm equipment imports $200,000 of US steel coil, used in production.

• The $15,000 GST comes back as an input tax credit on the next GST return.
• The $100,000 surtax can be claimed back through remission because the steel is used in manufacturing, but only with a claim filed within two years, backed by the import records and evidence of how the steel was used.

Even when it all comes back, the shop is out $115,000 of cash for weeks or months. That matters for your cash flow, and possibly your bank line, so plan for it before you place the order.

Selling to US customers

GST/HST on exports

Goods you ship directly to a customer outside Canada are generally zero-rated: you don't charge GST/HST, but you still claim back the GST/HST on your costs. Keep proof of export (the bill of lading, the export declaration where needed, and your customer's details) for every shipment.

US tariffs on Canadian goods

Your US customers may be paying US tariffs on what you sell them, which puts pressure on your prices. As of October 2026:

• Steel, aluminum and many products made from them face US "Section 232" tariffs, even when they qualify under CUSMA.
• Since August 22, 2026, additional US tariffs apply to a list of Canadian goods, again regardless of CUSMA.
• Earlier broad US tariffs were struck down in early 2026, but the remaining measures still affect many manufacturers.

Your customer usually pays the US tariff, but who absorbs it is a commercial question. Make sure your quotes and contracts are clear about it, and keep your origin and content records organized. They can affect the rate your customer pays.

Records to keep

• CBSA accounting documents (B3 or CARM equivalents) and monthly statements
• Commercial invoices, bills of lading and certifications of origin
• Remission claims and the evidence behind them (production records showing how imported goods were used)
• Proof of export for every zero-rated sale

The bottom line

Trade rules have become one of the most expensive areas for manufacturers to get wrong, and one of the most rewarding to get right. We keep your import GST, CARM statements and remission paperwork reconciled in your books, and work alongside your customs broker. Talk to us if you're importing or exporting and aren't sure what you're owed.