As of October 5, 2026
Tariffs between Canada and the US have changed many times since February 2025, and they will change again. Every rate below names its source and the date we checked it. Before you buy, sell or ship a unit across the border, check the source and talk to a licensed customs broker.
If you’re buying a truck, a trailer or a container chassis in BC, the tariff question comes down to three things: where the unit was built, which way it’s crossing the border, and what kind of unit it is. A US-built highway tractor, a US-built semi-trailer and a Chinese-built chassis are treated very differently today.
This guide sets out what each government charges as of October 5, 2026, with the official document behind every rate. Use the helper to check your unit, and the worksheet to apply a rate to your own price. A unit that’s already in Canada, like the used trucks on our yard, the trailers and the Max-Atlas chassis we sell, doesn’t cross a border when you buy it.
The short answer, unit by unit
The table sums up the rates in force today. The sections after it explain each one, and the timeline shows how we got here.
Duties and surtaxes as of October 5, 2026
| Into Canada, built in the US | Into the US, built in Canada | |
|---|---|---|
| Class 8 tractor or heavy truck | No surtax. Free if it qualifies under CUSMA, otherwise 6.1% | 25% under Section 232 (on the non-US content of an approved USMCA truck); plus 4% if it doesn’t qualify |
| Trailer, semi-trailer or container chassis | 25% surtax since September 8, 2026, CUSMA or not; plus 9.5% if it doesn’t qualify under CUSMA | 25% of the full value as a steel and aluminum derivative (10% if at least 85% of the metal was US-made); USMCA doesn’t change it |
| Truck parts | Depends on the part: some steel parts carry 25% or 50%; trailer parts of 8716.90 carry no surtax | USMCA parts on the truck-parts list: no added duty; other listed parts 25%, or the metals rate |
| Unit 25 years old or more | No special rule | No Section 232 truck duty |
Sources: SOR/2026-186 and Customs Notice 26-23 (CBSA), Customs Tariff 2026, Proclamations 10984 and 11021, HTSUS Chapter 99. Checked October 5, 2026. A summary: the classification and origin of your unit decide the rate.
Two more measures target chassis built in China: Canada’s anti-dumping and countervailing duties, and a US anti-dumping order.929 And driving your own truck into the US with a load isn’t importing it (more on that below).
Coming into Canada: what Canada charges
Ordinary customs duty
Every import starts with the Customs Tariff. Goods that qualify under CUSMA (the Canada–United States–Mexico Agreement) come in free; goods that don’t pay the most-favoured-nation (MFN) rate.3 CBSA works out the duty as the value for duty times the rate.11
Customs duty on trucks and trailers
| Tariff item | What it covers | MFN rate | CUSMA (US or Mexico) |
|---|---|---|---|
| 8701.21.00 | Diesel road tractors for semi-trailers | 6.1% | Free |
| 8704.23.00 | Diesel trucks, GVW over 20 tonnes | 6.1% | Free |
| 8716.39.30 | Trailers and semi-trailers for road tractors | 9.5% | Free |
| 8716.90.99 | Trailer parts, other | 6.5% | Free |
Customs Tariff 2026, Chapter 87 (CBSA), checked October 5, 2026. Other trade agreements give their own rates.
Canada’s counter-tariffs on US goods
Canada answered the 2025 US tariffs with surtaxes on US goods. The broad list of March 4, 2025 never covered trucks or trailers, and Canada removed it on September 1, 2025; the counter-tariffs on steel, aluminum and automobiles stayed.6 The automobile surtax, 25% from April 9, 2025, covers US cars and goods vehicles with a gross vehicle weight of 5 tonnes or less, and it applies even to vehicles that qualify under CUSMA, on their non-Canadian, non-Mexican content.4 Highway tractors and heavy trucks were never on it.
That changed for trailers on September 8, 2026. The United States Surtax Order (2026) put surtaxes of 15%, 25% and 50% on goods originating in the US,1 and its 25% schedule lists tariff items 8716.39.10, 8716.39.20, 8716.39.30 and 8716.39.90: trailers and semi-trailers for the transport of goods, container chassis among them.2
25%
surtax on US-origin trailers, semi-trailers and container chassis
0%
surtax on US-built road tractors and heavy trucks
15–50%
the range of rates in the order, by schedule
What CBSA says about origin
The 2026 surtax doesn’t ask whether a trailer qualifies under CUSMA. It applies to goods “eligible to be marked as goods of the U.S.” under the CUSMA marking rules, so a US-built trailer pays it either way. Goods already in transit to Canada on September 8, 2026 were exempt.1
Remission: who gets the surtax back
Remission orders refund a surtax to some importers. The United States Surtax Remission Order (Motor Vehicles 2026) covers vehicles imported from April 9, 2026 to April 8, 2027, but only for eligible automakers’ CUSMA-compliant vehicles; it doesn’t help someone buying a US-built heavy truck, which never carried that surtax.5 The general remission order refunds surtax on goods imported for use in Canada in manufacturing or processing, and now covers goods under the 2026 order.12 Other requests go through CBSA’s remission framework, case by case.1
Steel and parts
The steel and aluminum counter-tariffs reach some truck parts. From September 8, 2026 the surtax on the US steel and aluminum goods in the order’s new schedules is 50%,7 and a separate 25% surtax on certain steel derivative goods from every country has applied since December 26, 2025; its schedule lists no trailers or vehicle parts of heading 87.08.8 If you import parts, check each part’s tariff item against the schedules.
Container chassis from China
Since the Canadian International Trade Tribunal’s finding of February 18, 2022, container chassis from China carry duties under the Special Import Measures Act. CBSA lists anti-dumping duty equal to 126.4% of the export price and countervailing duty of 12,370 Chinese yuan per unit.9 The finding expires on February 17, 2027 unless the Tribunal continues it after an expiry review.10
126.4%
anti-dumping duty, of the export price
12,370CNY
countervailing duty per chassis
GST at the border
GST is charged on the value for tax: the value for duty plus the duty. CBSA confirms that the value for tax includes any surtax, even when the duty itself is remitted.111
Going into the US: what the US charges
Heavy trucks and tractors: Section 232
Since November 1, 2025 the US has charged 25% on imported medium- and heavy-duty vehicles and listed parts, and 10% on buses, under Proclamation 10984.13 Its vehicle list includes road tractors for semi-trailers and heavy goods trucks; it doesn’t include trailers or chassis.15
- USMCA trucks: once the US Department of Commerce approves, the 25% applies only to the value of the truck’s non-US content.13 Importers could start filing that documentation on February 2, 2026.14
- USMCA parts: parts that qualify under USMCA carry no added duty under the proclamation for now.13
- Old trucks: the duty doesn’t apply to a vehicle made at least 25 years before it enters.13
Trailers and chassis: steel and aluminum derivatives
Trailers came under the US metals duties as derivative products on August 18, 2025.17 Since April 6, 2026 those duties apply to the full customs value of a derivative product, regardless of how much metal it holds.16 Today a semi-trailer or container chassis of HTSUS 8716.39 pays an extra 25%, or 10% if it is made with US metal, and the special rates for USMCA goods don’t remove it.15
Chassis built in China face a US anti-dumping order of July 2021 that covers chassis and subassemblies for carrying containers. Under its scope, assembling or finishing a Chinese chassis in a third country doesn’t take it out of the order.29
The IEEPA tariffs are gone; Section 301 and 338 followed
The across-the-board tariffs on Canada of 2025 were imposed under the International Emergency Economic Powers Act (IEEPA): 25% from March 4, 2025, with USMCA goods excepted from March 7, and 35% from August 1, 2025.18192021 On February 20, 2026 the US Supreme Court held that IEEPA does not authorize the President to impose tariffs.23 They ended by executive order the same day,22 and CBP is refunding what importers paid, with interest.30
In their place came a 10% surcharge under Section 122 of the Trade Act from February 24 to July 23, 2026, which excepted USMCA goods from Canada and goods under Section 232;24 then, from July 24, 2026, a 10% Section 301 tariff on goods of Canada, with exemptions.25 According to the HTSUS, those exemptions include USMCA goods and the trucks, parts and metal derivatives already under Section 232.15 A separate Section 338 duty of 50% on a list of Canadian products followed in August 2026; trucks, truck parts and trailers aren’t on that list.2615
Driving into the US isn’t importing the truck
A Canadian-based truck crossing with a load and coming home is in international traffic. US rules admit foreign-based trucks engaged in international traffic “without formal entry or the payment of duty”, as long as they don’t do local US work beyond what the rule allows.28 The duties above apply when a unit is sold or moved into the US for good.
The agreement itself is under review. At the 2026 joint review the US did not agree to extend USMCA for a new 16-year term, and the US Trade Representative is consulting ahead of the 2027 annual review.27
How we got here
Canada–US tariffs on trucks, trailers and chassis
US 25% on Canadian goods (IEEPA); Canada’s first counter-tariffs
Canada’s 25% surtax on US cars and light trucks
Goods vehicles of 5 tonnes or less; heavy trucks and tractors aren’t covered.4
US IEEPA rate on Canada rises to 35%
USMCA goods still excepted.21
Trailers added to the US steel and aluminum derivatives
One of 407 codes added.17
Canada drops most counter-tariffs
Steel, aluminum and automobile surtaxes stay.6
US Section 232: 25% on medium- and heavy-duty trucks
Non-US content only for approved USMCA trucks.13
IEEPA tariffs ended
A 10% Section 122 surcharge followed on February 24, with USMCA goods excepted.2224
US metals duties move to full value
Trailers and chassis pay on their whole customs value.16
Section 301 replaces Section 122
10% on goods of Canada, with USMCA and Section 232 goods exempt.2515
Canada’s 25% surtax on US trailers and chassis
Under the United States Surtax Order (2026), CUSMA or not.2
- Today, Oct 7, 2026
Canada’s chassis-from-China finding expires
Unless the Tribunal continues it after an expiry review.10
The automakers’ motor-vehicle remission ends
The last import date under SI/2026-13.5
Sources: the US Federal Register, CBSA, Justice Laws, the Canada Gazette, Finance Canada and the CITT, checked October 5, 2026.
Does this tariff apply to my unit?
Answer a few questions about one unit. The helper uses only the rules in this guide, as of October 5, 2026; your customs broker has the last word on classification and origin.
Decision helper
Which duties apply to this unit?
Worked out in your browser; nothing is saved or sent.
If you answer
- Buying one that’s already in Canada
No border, no duty
No import duty on this purchase
A unit that’s already in Canada was dealt with when it was imported. Sales taxes still apply to the sale.
If you answer
- Driving into the US with a load and coming back
Not an import
No US duty for crossing with a load
A Canadian-based truck in international traffic isn’t imported into the US. The limits on local US moves still apply.
If you answer
- Bringing one into Canada from the US and A truck of 5 tonnes GVW or less
Into Canada
25% surtax, even under CUSMA
On a CUSMA-qualifying vehicle the surtax falls on its non-Canadian, non-Mexican content. Automakers’ quota vehicles are remitted to April 8, 2027.
If you answer
- Bringing one into Canada from the US and Parts
Into Canada
Check each part’s tariff item
Some US steel parts carry 25% or 50%; trailer parts of 8716.90 carry no surtax. The schedules of the orders list the items.
If you answer
- Bringing one into Canada from the US and A road tractor or a truck over 5 tonnes GVW and Yes
Into Canada
Duty-free, no surtax
A CUSMA-qualifying road tractor or heavy truck comes in free. GST is charged at the border on its value.
If you answer
- Bringing one into Canada from the US and A road tractor or a truck over 5 tonnes GVW and No, or I don’t know
Into Canada
6.1% duty, no surtax
Without CUSMA origin, the MFN rate applies. GST is charged on the value plus the duty.
If you answer
- Bringing one into Canada from the US and A trailer, semi-trailer or container chassis and In the US
Into Canada
25% surtax since September 8, 2026
Plus 9.5% duty if it doesn’t qualify under CUSMA. GST is charged on the value plus duty plus surtax.
If you answer
- Bringing one into Canada from the US and A trailer, semi-trailer or container chassis and In China (a container chassis)
Into Canada
Anti-dumping and countervailing duties
CBSA lists 126.4% of the export price and 12,370 Chinese yuan a chassis, on top of the 9.5% MFN duty.
If you answer
- Bringing one into Canada from the US and A trailer, semi-trailer or container chassis and Somewhere else
Into Canada
No US surtax
The duty depends on where it was made: 9.5% MFN, or a trade agreement’s rate (free for Mexico under CUSMA).
If you answer
- Selling or moving one into the US for good and A trailer, semi-trailer or container chassis
Into the US
25% of the full value
Or 10% if at least 85% of its metal was US-made. USMCA doesn’t change it, and the Section 301 and 338 duties don’t apply.
If you answer
- Selling or moving one into the US for good and Parts
Into the US
It depends on the list
Truck-parts list: no added duty under USMCA, otherwise 25%. Metals lists: 25% or 50%. Other parts: free under USMCA, otherwise 10% under Section 301.
If you answer
- Selling or moving one into the US for good and A road tractor or a heavy truck and Yes
Into the US
No Section 232 truck duty
The regular US duty and any other measure still apply.
If you answer
- Selling or moving one into the US for good and A road tractor or a heavy truck and No and Yes
Into the US
25% on the non-US content
Once Commerce approves the truck’s US content; until then, 25% of the full value. No Section 301 duty.
If you answer
- Selling or moving one into the US for good and A road tractor or a heavy truck and No and No, or I don’t know
Into the US
25% of the full value, plus 4%
The Section 232 duty and the regular rate for road tractors. No Section 301 duty on top.
A guide to the rules as of October 5, 2026, not a ruling. Classification and origin decide the rate: ask a licensed customs broker.
Work out the duty on your unit
CBSA’s method, with your numbers: the duty and any surtax are a percentage of the value for duty, and GST is charged on the value plus both.111 Take the rates from the helper or the table above.
Worksheet: your numbers
Duty, surtax and GST on one unit
Your figures stay in your browser. Enter 0 for any rate that doesn’t apply.
Your result
Landed cost before PST
—
Value for duty in Canadian dollars
—
Duty and surtax
—
GST at the border
—
Fill in your numbers to see the result.
Your figures only, CBSA’s method. Brokerage, freight, inspection and provincial taxes aren’t included. Not a customs ruling.
Chassis built in Canada: what Max-Atlas says
We’re the authorized Max-Atlas dealer for British Columbia. Max-Atlas says its factory is in Saint-Jean-sur-Richelieu, Quebec, in the suburbs of Montreal, and that “all manufacturing processes take place in our own factory.”31 Max-Atlas makes no statement about tariffs on its site.
What follows from the rules above: a chassis built in Canada and sold in Canada never crosses a border, so neither the 2026 surtax on US-origin trailers2 nor the duties on chassis from China apply to it.9 Taken into the US for good, the same chassis is a steel and aluminum derivative there and pays 25% of its value, or 10% with US metal.15
Page
Max-Atlas container chassis in stock or built to order: the range, which containers each one fits, and the spec sheets.
Page
Container chassis for sale on our yard, Max-Atlas included. Each listing shows the container lengths it takes, the axles and the photos,…
When you buy: four checks
Find out where it was made
The unit’s origin decides most of the rates above. For an import, ask the seller for the origin documents.
Find its tariff item
Road tractors are 8701, goods trucks 8704, trailers and chassis 8716. Your customs broker confirms the exact item.
Check the rate on the day
Open the source for each measure in this guide. Orders change at short notice, sometimes within days.
Run your numbers
Put the price and the rates into the worksheet, then compare the landed cost with a unit that’s already in Canada.
If you’re weighing a new truck against a used one, the emissions rules matter as much as the tariffs: our guide to EPA 2027 and new vs used trucks covers them. For the payments on either, use the truck payment calculator.
FAQ
Tariff questions
Is there a Canadian counter-tariff on US-built semi trucks?
Not as of October 5, 2026. Canada’s motor-vehicle surtax covers cars and goods vehicles of 5 tonnes or less, and the 2026 surtax order doesn’t list road tractors or trucks. A US-built highway tractor is duty-free if it qualifies under CUSMA and pays 6.1% if it doesn’t.
Do US-built trailers and container chassis pay a surtax in Canada?
Yes, since September 8, 2026: 25% under the United States Surtax Order (2026), whether or not they qualify under CUSMA. Goods that were already in transit to Canada on that day were exempt.
What does the US charge on a Canadian-built trailer or chassis?
Trailers of HTSUS 8716.39 are steel and aluminum derivatives in the US: an extra 25% of their full value, or 10% if at least 85% of the metal was US-made. USMCA doesn’t change it.
Do I pay US duty when my truck hauls a load into the US?
No. US rules admit foreign-based trucks in international traffic without formal entry or the payment of duty, with limits on local US moves (19 CFR 123.14). The duties apply when a unit is sold or moved into the US for good.
Are the 2025 IEEPA tariffs still in force?
No. They ended on February 20, 2026, and CBP is refunding what importers paid. A 10% Section 301 tariff on goods of Canada has applied since July 24, 2026, but USMCA goods and goods under Section 232 are exempt.
