CBSA publications issued between July and October 2026 cover several different kinds of change: new surtaxes, tariff-treatment amendments, D-Memorandum revisions and operational clarifications. The practical risk is not simply missing a notice. It is applying the right instruction to the wrong entry, product, permit or warehouse movement.
For importers in Toronto, Mississauga and Brampton, a useful first step is to identify what the publication actually changes. A measure that changes the amount payable should be handled differently from a memorandum that changes how CBSA describes a verification or permit process. The following framework is intended for shipment reviews and broker instructions, not as legal advice for a particular transaction.
Start with the type of CBSA publication
Before changing a broker instruction or product master, classify the document into one of four operational categories.
- Financial measure: a surtax or safeguard that can change the amount accounted for on an import declaration.
- Tariff amendment: a change to a tariff treatment, tariff item or product description that may affect classification or duty treatment.
- Procedural D-Memorandum revision: updated instructions about evidence, permits, verification or declaration processes.
- Clarification or program condition: an explanation of how an existing process applies to a specific movement, facility or program.
This classification is an internal control decision. It does not replace the wording of the applicable order, tariff schedule, memorandum or customs notice.
Financial measures require an entry and product review
U.S.-origin goods
Customs Notice 26-23 describes Canadian counter-surtaxes of 15%, 25% or 50% on specified goods originating in the United States, effective September 8, 2026. The applicable rate and product coverage are set out in the order’s schedules. The measure can apply to commercial and casual imports, including goods shipped through a third country and some shipments below de minimis thresholds. The notice states that the surtax is self-assessed on the Commercial Accounting Declaration and describes potential relief under duties-relief and drawback programs where CUSMA requirements are met. Read Customs Notice 26-23.
For an importer, the immediate review is not simply “which country shipped the goods?” The broker package should support the goods’ origin, tariff classification, shipment timing and any claimed relief. Importers with goods moving into a Peel Region warehouse or a GTA distribution operation should also identify in-transit shipments that may require a separate review against the September 8 cutoff.
Wood cabinets and vanities
Customs Notice 26-17 describes a 25% provisional safeguard surtax on specified wood cabinets, vanities and related subassemblies, effective July 31, 2026, for up to 200 days. Coverage includes assembled, unassembled, flat-pack and ready-to-assemble goods, subject to the order’s exclusions. The notice identifies safeguard code 26169A and states that the amount is entered in the “Safeguard” field of the CAD rather than the ordinary surtax field. Read Customs Notice 26-17.
Importers claiming an exception should retain evidence of origin, classification and, where relevant, proof that qualifying goods were already in transit to Canada before July 31, 2026. A cabinet manufacturer, construction supplier or home-improvement distributor should therefore review both its product descriptions and its shipment file before asking a broker to apply an exception.
Tariff amendments need classification and origin review
United Kingdom tariff treatment
Customs Notice 26-22 states that eligible goods from the United Kingdom, Channel Islands and Isle of Man became eligible for the Comprehensive and Progressive United Kingdom Tariff, using tariff treatment code 35, effective September 1, 2026. The amended tariff became available in all formats on September 16, 2026. Read Customs Notice 26-22.
The operational question is whether a particular product meets the applicable preferential-origin requirements, not merely whether it was dispatched from the U.K. Importers should have their broker review the tariff item, origin support and any existing advance ruling before changing the treatment used on repeat entries.
Electric motorcycles and cycles
Customs Notice 26-21 records an amendment effective August 6, 2026, replacing the description “electrically-powered motorcycles” with “motorcycles or cycles with an electric motor” for tariff item 8507.60.20. CBSA advised importers holding classification rulings to assess whether the revised wording affects those rulings. Read Customs Notice 26-21.
This is a product-description review rather than a reason to reclassify every electric product automatically. Importers of electric motorcycles, e-bikes or related goods should compare the revised wording with their ruling, technical description and current entry data, then discuss any required correction with their broker.
D-Memorandum revisions change the control process
Verification evidence and CARM terminology
D11-6-8 was revised on September 9, 2026, to reflect CARM Release 3 and the replacement of the B3-3 and B2 forms with the Commercial Accounting Declaration. The memorandum concerns verification of non-FTA origin, tariff classification and value for duty. Read D11-6-8.
The practical response is to align verification responses, self-adjustments, accounting records and supporting documents with current CAD and CARM terminology. This does not, by itself, identify a new surtax or tariff rate. It does indicate that an importer’s evidence workflow should be tested against the current declaration process before a verification request arrives.
Controlled goods and regulated products
D19-10-2 was revised on July 13, 2026, with instructions for declaring Import Control List goods through the CAD process and guidance on the shipment-specific permit process for Chinese-made electric vehicles. The memorandum refers to the EV permit process as applying from May 19, 2026. Read D19-10-2.
D19-6-3 was revised on July 24, 2026, to update regulated-product information following Amendment 18 to the Energy Efficiency Regulations and to make housekeeping changes. It addresses importers using the Single Window Initiative and Integrated Import Declaration. Read D19-6-3.
For these categories, the broker handoff should include the permit or product data needed for the relevant IID or CARM process. The review is specific to the goods: a general CARM process update is not a substitute for product-level permit information.
Use facility and channel notices as movement controls
Customs Notice 26-20 clarifies the treatment of tariff-rate-quota goods entering customs bonded warehouses. To receive the within-access duty rate when goods leave the warehouse, the goods must ultimately have a valid, shipment-specific Global Affairs Canada import permit covering the date of exit. Where goods entered under a General Import Permit, the Type 10 CAD must be adjusted before an ex-warehouse Type 20 or 21 movement can claim within-access treatment. If the shipment-specific permit expires before release, the goods no longer qualify for the within-access rate. Read Customs Notice 26-20.
This is a movement-and-document check, not a reason to change every TRQ entry. Importers using bonded storage before final release should identify the warehouse movement, permit validity date and accounting type in the broker instructions. That is particularly important where goods are staged before distribution from a Toronto-area or Mississauga facility.
What to send the broker for each affected file
A useful handoff separates the source of the change from the evidence needed to apply it:
| Change type | File information to confirm | Broker discussion |
|---|---|---|
| Surtax or safeguard | Origin, tariff item, effective-date facts, exclusions or relief | Correct CAD field, rate and supporting evidence |
| Tariff amendment | Technical product description, origin and existing ruling | Classification and tariff-treatment review |
| D-Memorandum revision | Current declaration, permit or verification records | Whether the evidence and submission workflow needs updating |
| Bonded-warehouse clarification | Warehouse entry, exit date, permit and accounting type | Whether within-access treatment remains supportable |
Importers should ask their broker to identify which source controls the proposed entry treatment, whether the change applies to goods already in transit, and what evidence should remain with the commercial record. Keeping those questions tied to a product or movement avoids turning a narrow customs notice into an unnecessary change to the entire import program.