Canada’s recent tariff and customs updates do not create one universal rule for every shipment. They affect three separate parts of an import declaration: the tariff item, the country treatment or origin claim, and the value for duty. For importers in Toronto, Mississauga and Brampton, the practical issue is making sure those three fields tell the same story before the Commercial Accounting Declaration (CAD) is submitted.
What changed in the tariff schedule and tariff treatment
Four developments should be separated rather than handled as one “tariff update.” The first is a tariff-description amendment. The description for tariff item 8507.60.20 changed from “electrically-powered motorcycles” to “motorcycles or cycles with an electric motor.” The amendment took effect on August 6, 2026, and appears in the 2026-1 tariff consolidation. Importers, brokers and manufacturers using that tariff item generally should review whether the revised wording changes the classification analysis for electric motorcycles, e-bikes or related products. Existing classification advance rulings may also warrant review. CBSA Customs Notice 26-21 and the 2026 Canadian Customs Tariff provide the source material.
The second is a country-treatment change. Effective September 1, 2026, the Comprehensive and Progressive United Kingdom Tariff (CPUKT) treatment became available for eligible goods from the United Kingdom, the Channel Islands and the Isle of Man. The treatment is linked to the United Kingdom’s entry into the CPTPP framework and includes preferential rates in the tariff schedule. The tariff code alone does not establish eligibility: importers seeking the preference generally need to confirm the applicable origin rule and retain acceptable proof of origin. CBSA Customs Notice 26-22 and the 2026 tariff file should be used when updating tariff tables and broker instructions.
The third is the set of new counter-tariffs on specified U.S.-origin goods. Effective September 8, 2026, listed goods are subject to additional rates of 15%, 25% or 50%, depending on the tariff item and schedule. The surtax is calculated on value for duty and is additional to ordinary customs duties; it can also increase the GST/HST tax base. The applicable surtax codes identified by CBSA are 26186A, 26186B and 26186C. CBSA Customs Notice 26-23, the Canada Gazette regulation and Finance Canada’s product list identify the measure and affected goods.
The fourth is procedural rather than a new valuation formula. CBSA revised Memorandum D11-6-8 on September 9, 2026, to reflect Release 3 of CARM and the use of the CAD in place of the former B3-3 and B2 forms. The memorandum addresses verification of non-free-trade-agreement origin, tariff classification and value for duty. It does not establish a new general customs valuation method. Memorandum D11-6-8 is the official source.
Use one review for three separate customs questions
A practical file review should test the shipment in this order:
| Customs field | Question to resolve | Records to align |
|---|---|---|
| Tariff classification | Does the product description support the tariff item used? | Product specifications, technical literature, samples where relevant, and the tariff schedule |
| Origin or country treatment | Does the goods’ origin support MFN, CPUKT, CUSMA-related treatment or a surtax decision? | Supplier origin statements, manufacturing information and required proof of origin |
| Value for duty | Does the declared value support the duty and any surtax calculated from it? | Commercial invoice, price records, related-party analysis, freight, insurance and other valuation records |
These tests interact, but they are not interchangeable. A product may fit a tariff item without qualifying for a preferential country treatment. Conversely, a supplier’s country on the invoice does not by itself establish whether goods are U.S.-origin for the counter-tariff rules. CBSA’s U.S.-origin guidance uses the rules for goods eligible to be marked as U.S. goods under the CUSMA-country marking regulations, rather than simply the country from which the shipment was exported. Goods shipped through a third country therefore generally warrant an origin review when they fall within a listed tariff item. CBSA Customs Notice 26-23 explains the origin basis for the surtax.
What the valuation review should cover
For a listed U.S.-origin good, the surtax is based on value for duty under sections 47 to 55 of the Customs Act. Importers generally should not treat the surtax as a simple percentage of an internal landed-cost figure. Under the transaction-value method, CBSA guidance states that certain transportation, insurance and post-exportation costs may be excluded where they arise after the point at which the goods begin their direct and uninterrupted journey to Canada. Canadian customs brokerage charges included in the price paid or payable may also be deductible as associated costs. The exact treatment depends on the valuation facts and supporting records. CBSA Customs Notice 26-23 provides the relevant valuation guidance.
For related-party transactions, the file should also explain how the declared price was established and whether any assists, royalties or commissions affect the value for duty. Memorandum D11-6-8 identifies value for duty as one of the areas CBSA may verify and indicates that verification can use CADs, questionnaires, verification letters, site visits, product information, trade literature and product samples. Memorandum D11-6-8 is the source for that verification framework.
Actions for GTA import teams
For goods from the United Kingdom
Importers receiving UK, Channel Islands or Isle of Man goods through Pearson or GTA distribution facilities generally should compare the ordinary tariff treatment with CPUKT before finalizing landed-cost assumptions. The review should connect the tariff classification to the applicable origin rule and the proof held in the shipment file. Importers may also wish to review entries made on or after September 1, 2026 for potential preferential-treatment claims or corrections, where the goods qualify and the required evidence is available. CBSA Customs Notice 26-22 supports this review.
For specified U.S.-origin goods
Importers in Brampton, Mississauga and Toronto generally should identify the tariff items in the counter-tariff schedules, confirm whether the goods meet the relevant U.S.-origin test, and reconcile the value-for-duty calculation to the invoice and transportation records. The review should include goods manufactured in the United States and goods routed through another country. CARM, EDI and API accounting workflows should also be checked for the applicable surtax code and calculation. CBSA Customs Notice 26-23 identifies the affected rates, codes and accounting considerations.
For classification-sensitive goods
Importers handling electric motorcycles, e-bikes or related products generally should compare current product descriptions and broker instructions with the revised wording for tariff item 8507.60.20. Where a classification advance ruling exists, the importer and broker should discuss whether the amended description affects the ruling’s application. CBSA Customs Notice 26-21 is the applicable source.
What to discuss with your customs broker
A focused broker review should address four questions: which tariff item applies under the current schedule; which origin or country treatment is supported by the records; whether the value for duty includes or excludes the correct costs; and whether the CAD, supplier documents and internal landed-cost file are consistent. Importers generally benefit from resolving discrepancies before a correction, verification request or post-entry review makes the inconsistency visible.
The September 2026 changes are best managed as a connected control exercise, not as a single tariff-table update. The tariff item determines the classification starting point, origin determines whether a preference or counter-tariff may apply, and value for duty determines the base for duties and applicable surtaxes. Keeping those three analyses together gives the importer a more defensible record for entries moving through the GTA or any other Canadian port.