Canada’s temporary federal excise-tax suspension for specified imported gasoline, diesel and aviation fuels remains in effect from September 8, 2026, through January 31, 2027. For importers and trade-chain partners handling fuel in Brampton, Mississauga, Toronto and the wider GTA, the immediate customs issue is not a new tariff classification. It is using the correct excise-tax treatment and accounting code for eligible imports.
What changed on September 8
The federal fuel excise tax on specified gasoline, diesel and aviation fuels remains temporarily at zero instead of returning to regular rates after September 7. The extension applies from September 8, 2026, through January 31, 2027, according to CBSA Customs Notice 26-11 and the CRA excise-tax notice.
The measure concerns importers accounting for affected fuels. That can include fuel distributors, transportation companies, aviation-related businesses and other commercial importers. The direct customs effect is limited to the specified imported fuels; it does not create a general change to the treatment of all imported goods.
The rate schedule importers should build into their checks
The published schedule has three stages:
| Period | Treatment for specified fuels |
|---|---|
| September 8, 2026 to January 31, 2027 | Federal excise tax temporarily at zero |
| February 1 to March 31, 2027 | Tax scheduled to be reduced to 50% of the regular rate |
| April 1, 2027 onward | Regular rates scheduled to return |
These dates come from the CRA notice. Importers whose fuel entries span the transition dates should avoid treating the zero-rate period as an open-ended exemption. The scheduled February and April changes should be reflected in entry-review procedures, accounting instructions and internal rate calendars.
What to verify on the import accounting declaration
CBSA states that trade-chain partners should use Excise Exemption Code F00 on the Commercial Accounting Declaration for eligible imported fuels. Importers and their customs service providers should therefore confirm that the code is being applied only where the imported product qualifies for the temporary treatment described in the notices.
Product and entry review
- Confirm that the product is one of the specified gasoline, diesel or aviation fuels covered by the measure.
- Check that the accounting process identifies the September 8, 2026 to January 31, 2027 zero-rate period correctly.
- Review how the Commercial Accounting Declaration is prepared when Excise Exemption Code F00 applies.
- Set separate review dates for the scheduled 50%-of-regular-rate period and the return to regular rates.
These checks are particularly relevant to GTA transportation and distribution operations that account for imported fuel as part of commercial activity. A warehouse or fleet operation in Mississauga, Brampton or Toronto is not automatically covered merely because it uses fuel; the relevant question is whether the business is accounting for an affected imported fuel.
What this change does not alter
The extension is a fuel-excise-tax measure, not a general suspension of customs duties or a broad change to importer obligations. It should not be treated as a change to the tariff treatment of unrelated imported goods. The CBSA notice identifies the measure’s customs-accounting implication as the use of the applicable exemption code for eligible imported fuels.
Importers that move both fuel and ordinary commercial goods should keep the workflows separate. Fuel entries should be checked against the applicable product scope and date window, while other goods continue to be accounted for under their own tariff, valuation and tax rules. Where a shipment contains uncertainty about product eligibility or the appropriate accounting treatment, the entry should be reviewed before submission rather than relying on the general zero-rate announcement.
Practical next step for GTA operations
For importers, transportation companies and aviation-related businesses, the immediate action is a targeted review of fuel-entry instructions: identify affected products, confirm the use of F00 where applicable, and calendar the February 1 and April 1, 2027 transition dates. This keeps the temporary measure tied to the entries it actually covers and prevents the zero rate from being carried forward after the scheduled end of the relief.