Ottawa will end surtax relief on certain U.S. trailers Dec. 1 as it extends wider remission to 2028
Finance Canada is pulling four trailer tariff items out of its horizontal remission for U.S. goods, citing Canadian production, while keeping the broader relief for another year.
Certain trailers imported from the United States will no longer qualify for Canada's broad relief from its counter-tariffs starting December 1, 2026, the Department of Finance said on November 9.
The change came in a wider update announced by Finance Minister François-Philippe Champagne. Ottawa is extending its horizontal remission of Canadian tariffs on U.S. goods by one year, to June 30, 2028. At the same time, it is removing that relief for some goods that are also made in Canada.
Which trailers are affected
Finance said the horizontal relief will end on December 1, 2026 for "certain trailers," and on February 1, 2027 for certain aluminum wire and extrusions and some paperboard goods. The department said the lead time is meant to let importers adjust their supply chains or apply for remission case by case.
The detailed product lists now live on the Consolidated List of Remission on U.S. Surtaxes. Its new Schedule 7, titled "Exclusions from Section 3 (horizontal) relief," lists four tariff items with a December 1, 2026 date: 8716.39.10, 8716.39.20, 8716.39.30 and 8716.39.90. Subheading 8716.39 falls under the Customs Tariff heading for trailers and semi-trailers.
Who loses the relief
The horizontal remission does not cover every import. It applies to U.S. goods brought in for specific uses. As of November 9, those are goods used by certain public health, public safety, national security or public education organizations, and non-steel goods used in:
- manufacturing or processing
- agricultural production
- packaging of agricultural products tied to that production
- packaging of food or beverages during manufacturing or processing
- mining, quarrying, or oil and gas extraction
Mining, quarrying and oil and gas, along with all goods used by public education bodies, are the new additions. From December 1, trailers under the four listed tariff items will no longer get the horizontal relief even when they are imported for one of these uses.
Ottawa also said it will offer targeted relief for goods in short supply in Canada and for companies facing exceptional circumstances, such as contracts signed before the tariffs.
"By adjusting our tariff relief measures, we are helping our businesses staying competitive, encouraging the use of Canadian-made goods, and protecting our industries and workers most impacted by the unfair U.S. tariffs," Champagne said in the release.
Background
Canada set out its remission framework on March 4, 2025, and adopted the temporary horizontal remission on April 16, 2025. On September 8, 2026, it added counter-tariffs of 15 to 50 per cent on a range of U.S. imports, and the existing remission was carried over to those new duties.
Fleets, dealers and upfitters bringing in U.S.-built trailers should confirm the tariff classification of each unit with their customs broker before December 1. Companies that want relief after that date can use Finance's remission request process. The Canada Border Services Agency, which updated its guidance on November 9, explains the special authorization codes for claiming remission in Customs Notice 25-19.