Several CBSA Customs Notices and D-Memorandum revisions issued between late July and October 2026 affect Canadian importers, but they do not all require the same response. Some change the amount or code reported in CARM. Others change tariff-treatment analysis or document expectations. Several are clarifications or operational changes that should not be mistaken for a new duty or eligibility rule.
For importers in Toronto, Mississauga and Brampton, the practical question is not whether a notice appeared. It is whether the notice changes the information, supporting documents or accounting controls used for the company’s shipments.
Start with the changes that affect the CAD declaration
The clearest immediate action concerns goods subject to the new Canadian surtaxes on certain U.S.-origin products. The surtaxes took effect on September 8, 2026, at rates of 15%, 25% or 50% of value for duty depending on the applicable product schedule. Commercial importers report the applicable amount in CARM using code 26186A, 26186B or 26186C and CAD field 85. The measure can apply to qualifying goods shipped through a third country, and it can also apply below courier or postal de minimis thresholds. CBSA Customs Notice 26-23
Importers reviewing September and later transactions should therefore compare product descriptions, country-of-origin determinations and accounting treatment against the applicable schedule. If goods were already in transit to Canada on September 8, 2026, an exemption may be available, but the importer generally needs evidence such as a bill of lading, entry report or cargo-control documentation. CBSA Customs Notice 26-23
A separate provisional safeguard surtax of 25% of value for duty applies to specified wood cabinets, vanities and related subassemblies from covered sources beginning July 31, 2026. The measure includes certain solid or engineered wood products, flat-packed or unassembled goods, and products imported with components such as sinks or countertops. The safeguard amount is reported in CAD field 87 using code 26169A. CBSA Customs Notice 26-17
This is particularly relevant to furniture, kitchen, bathroom and building-material importers supplying GTA warehouses or distribution operations. Product teams should not rely only on a commercial description such as “cabinet set.” The scope described in the notice means that construction, presentation and included components can affect the review.
Separate tariff-treatment changes from classification changes
United Kingdom origin
Eligible UK-origin goods became eligible for Comprehensive and Progressive United Kingdom Tariff treatment on September 1, 2026. The Customs Tariff was updated to include the UK, the Channel Islands and the Isle of Man under tariff-treatment code 35, with the applicable rates. Updated CBSA tariff files became available on September 16, 2026. CBSA Customs Notice 26-22
Importers of UK-origin goods should compare the treatment previously used under the Canada–UK Trade Continuity Agreement with CPUKT treatment and confirm that origin support remains available. This review is relevant to goods entering through Pearson or other gateways and then moving into Southern Ontario distribution networks, but the applicable treatment remains product- and origin-specific.
Electric motorcycles and cycles
The tariff description under tariff item 8507.60.20 changed on August 6, 2026, replacing “electrically-powered motorcycles” with “motorcycles or cycles with an electric motor.” Importers of electric motorcycles, electric cycles and related goods classified under that tariff item should review product databases and any advance tariff-classification rulings that use the former wording. CBSA Customs Notice 26-21
The practical control is to identify affected SKUs rather than assume that a wording revision changes every electric-mobility product. A broker review can help determine whether the revised description affects the classification already used for a particular product.
Use the revised D11-6-8 as a verification-readiness trigger
CBSA revised D11-6-8 on September 9, 2026, to reflect CARM Release 3 and the Commercial Accounting Declaration. The memorandum continues to address verification of origin, tariff classification and value for duty through questionnaires, letters, verification visits and post-release document reviews. It also reflects the replacement of the former B3-3 and B2 forms with the CAD. D-Memorandum D11-6-8
This revision is not limited to a CARM-entry screen change. Commercial importers and their authorized agents should be able to connect the information reported on CAD transactions with the underlying purchase, origin, classification and valuation records. A practical review can include:
- mapping CAD transactions to invoices, packing lists, bills of lading and origin records;
- identifying who approves post-release adjustments and what evidence supports them;
- checking that product-classification files explain the basis for the tariff item used; and
- confirming that verification correspondence can be routed to the staff responsible for the relevant records.
For companies receiving high shipment volumes through GTA facilities, including distribution operations in Mississauga, Brampton or Toronto, this is a records-and-response issue rather than a reason to change release methods automatically.
Identify changes that affect a narrower product group
Importers of regulated energy-using products should note that responsibility for the Energy Efficiency Regulations transferred from Natural Resources Canada to Environment and Climate Change Canada on July 30, 2026. CBSA revised D19-6-3 on October 15, 2026, and changed references from the Single Window Initiative to Customs Single Window. Until system changes are finalized, CBSA instructs clients to continue using the existing NRCan-linked settings while continuing to submit prescribed product information through the CBSA Integrated Import Declaration/Customs Single Window process. D-Memorandum D19-6-3
That means affected importers of appliances, HVAC equipment, motors, lighting, refrigeration equipment and similar goods should validate their product-data and submission workflow, but should not infer from the regulator change that an immediate system replacement is required.
Vehicle importers should also review D19-12-1, revised September 2, 2026. The revision includes an updated definition of temporary residents and guidance for vehicle importation. It also states that age-exempt vehicles need sufficient identification markings for CBSA to validate age; without those markings, the vehicle does not qualify as age-exempt. D-Memorandum D19-12-1
Importers of cars, trucks, trailers and other vehicles should therefore include identification-marking evidence in the pre-arrival document review where an age exemption is being considered.
Do not treat every notice as a new policy
CBSA’s August 21, 2026 notice on tariff-rate-quota goods entering customs bonded warehouses clarified that goods subject to a TRQ may be entered into a bonded warehouse, but a valid shipment-specific Global Affairs Canada import permit is required for accounting at the within-access tariff rate. The notice expressly states that it is not a change in policy. CBSA Customs Notice 26-20
Importers and warehouse operators handling quota-controlled goods, including steel and other quota goods, should not assume that bonded-warehouse entry alone preserves access to the lower within-quota rate. The relevant control is the permit and its connection to the shipment.
Similarly, the September 14, 2026 CLVS notice created an operational exemption allowing authorized PIP-certified couriers to use third-party air carriers that are not PIP certified. The courier must retain active PIP certification, while the third-party carrier remains bonded and presents shipments at the designated sufferance warehouse. The change does not alter the CLVS value threshold or general eligibility rules. CBSA Customs Notice 26-24
A practical review sequence for import teams
- Check accounting exposure: screen U.S.-origin products and covered wood cabinetry for surtax applicability and correct CAD fields or codes.
- Check tariff treatment: review qualifying UK-origin goods and affected electric-mobility classifications.
- Check evidence: preserve in-transit documentation, origin support, permits and product-identification records where relevant.
- Check verification readiness: make sure CAD transactions can be traced to the records supporting origin, classification and value for duty.
- Check whether the notice is operational: distinguish a clarification or courier-process change from a new importer obligation.
Importers should discuss affected products, accounting codes, tariff treatment, permits and supporting records with their customs broker before making corrections or changing release instructions. The correct response depends on the goods, origin, shipment facts and records available for the specific transaction.