Tariff guidance for businesses

Last updated on January 21, 2026

Find helpful information for businesses about trade agreements and tariff exemptions and reductions.

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Tariff exemptions and reductions

Tariffs are taxes charged on goods that cross the border. Some products are eligible for tariff exemptions or reductions if they meet certain requirements. Your business might qualify if you meet certain rules under some trade agreements.

Check if your product qualifies

To determine if your product qualifies for tariff exemptions or reductions:

  1. Find the tariff classification of your product
  2. Verify your product meets the â€‹rules of origin
    • All internationally traded goods are required to have an origin when they are declared to customs at the point of import
  3. Use the World Customs Organization Rules of Origin Facilitator to find out:
    • Import duties in foreign markets applicable to your product
    • Available duty savings
    • Detailed rules of origin
    • Certification procedures

​​​​Rules of origin are the guidelines that determine where a product is made. They tell you which country a product can be considered to come from based on where it was manufactured or what materials were used to make it.

​Complete a certificate of origin

A certificate of origin is a legal document that declares the origin of a product. When you export goods, you must include a certificate of origin with your shipment. The certificate is used to determine the tariffs.

If your product qualifies under the rules of origin, you must:

  • Complete a certificate of origin
  • Keep records of your certificate of origin for customs authorities requesting verification

Advance ruling

A business can request a decision from customs authorities before importing goods. This is called an advance ruling.

With an advance ruling a business can:

  • Understand how their goods will be treated 
  • Reduce the risk of surprise costs or delays at the border 
  • Know in advance how their products will be classified and taxed

Trade agreements

Learn more about Canada's trade agreements and options for advance ruling.

Canada-United States-Mexico Agreement (CUSMA)

Customs brokers and consulting or accounting firms can provide useful guidance to traders.

Exporting goods into the U.S.

U.S. Customs and Border Protection

Find help

B.C.’s response to U.S. tariffs

British Columbia is focused on growing a strong economy, finding new trade partners, protecting core services and defending workers and businesses against President Trump’s tariffs.

Learn how B.C. is standing strong