Canadian importers of specified U.S.-origin goods now have two separate questions to resolve: whether the goods attract the new surtax effective September 8, 2026, and whether they qualify for remission. CBSA guidance updated September 11 says remission may apply to surtaxes imposed under the 2026 United States Surtax Order, including eligible goods used in manufacturing, processing, food and beverage packaging, health care, public health, public safety and national security. CBSA Customs Notice 25-19
What changed on September 8
The new United States Surtax Order (2026) imposes surtaxes of 15%, 25% or 50% on specified goods originating in the United States. The complete product list and applicable rates are set out in the order’s schedules. The surtax can apply to commercial and casual imports, including covered goods shipped to Canada through a third country, and can apply below courier or postal de minimis thresholds. CBSA Customs Notice 26-23
For covered U.S.-origin goods, the surtax is calculated on value for duty and is in addition to other applicable duties. Importers accounting through CARM, EDI or API generally need to use the applicable surtax code: 26186A, 26186B or 26186C. Goods already in transit to Canada on September 8 may qualify for an exception where the importer retains proof of transit. CBSA Customs Notice 26-23
A separate change affects specified U.S.-origin steel, aluminum and derivative products. Under the amended steel and aluminum surtax order, goods in the new schedules are subject to a 50% surtax, while goods remaining in the existing schedules continue to be subject to a 25% surtax. The applicable treatment depends on the relevant schedule and tariff classification. CBSA Customs Notice 25-11
Remission is not the same as exemption
The updated remission guidance creates a separate review path for eligible goods. It does not remove the need to determine whether the imported product is covered by a surtax order, what tariff classification applies or how value for duty is established. Eligibility for remission depends on the use of the goods, tariff classification and supporting documentation. CBSA Customs Notice 25-19
That distinction matters for importers whose goods enter a GTA facility before being used elsewhere in the business. A manufacturer in Brampton, a food-packaging operation in Mississauga or a health-related supply chain serving Toronto may need to connect the imported item to the qualifying use described in the remission guidance. The location itself does not establish eligibility; the relevant questions are the product, its classification, its use and the records supporting the claim.
Importers claiming remission generally need to claim it using the applicable special authorization code in the Commercial Accounting Declaration and retain supporting records. The guidance identifies codes including 25-0466A, 25-0466B, 25-0466C and 25-0466S01, depending on the remission category. CBSA Customs Notice 25-19
A practical review sequence
1. Establish the product and origin
Importers should first identify whether the goods match a covered tariff provision and whether they qualify as U.S.-origin goods under the applicable order. A shipment routed through another country is not automatically outside the measure. The new surtax notice specifically addresses covered U.S.-origin goods shipped to Canada through a third country. CBSA Customs Notice 26-23
2. Separate the rate review from the remission review
For steel, aluminum and specified derivative products, the importer should compare the classification against the revised schedules before selecting the 25% or 50% treatment. For other listed goods, the applicable rate may be 15%, 25% or 50%. The surtax rate and the remission category should be tracked as separate fields in the importer’s product and entry controls. CBSA Customs Notice 25-11 CBSA Customs Notice 26-23
3. Match the claim to end-use records
Where remission eligibility depends on use, importers should be able to connect the accounting declaration to records showing what was imported and how it entered the eligible manufacturing, processing, packaging, health, public-sector or safety-related activity. The guidance does not make eligibility automatic for every importer in those sectors. CBSA Customs Notice 25-19
4. Review in-transit shipments separately
Shipments already in transit to Canada on September 8 may qualify for an exception if the importer retains proof of transit. That evidence should be assessed separately from a remission claim because the two mechanisms address different issues. CBSA Customs Notice 26-23
Related air-courier change
CBSA also announced that authorized participants in the Courier Low Value Shipment Program may use third-party air carriers that are not Partners in Protection certified, effective September 14, 2026. The third-party carrier must remain bonded and present CLVS shipments at the designated sufferance warehouse, while the authorized CLVS participant must maintain active PIP certification for the air mode. CBSA Customs Notice 26-24
This may affect air-courier capacity for importers receiving goods through the GTA, including shipments moving through Toronto-area distribution operations. It does not change the underlying CLVS accounting or eligibility obligations for the importer. CBSA Customs Notice 26-24
For importers in Brampton, Mississauga and Toronto, the immediate control point is a product-level review: classify the goods, confirm origin, determine the surtax treatment, test remission eligibility and preserve the records supporting whichever treatment is claimed. The September changes make those checks related, but not interchangeable.