A review of official Canadian customs material found no new tariff, surtax, customs-duty rate, importer-accounting rule or border procedure that took effect between September 18 and October 2, 2026. The relevant development published during that period was the Canada Gazette publication of a U.S. surtax order that had already taken effect on September 8.
What the review found
The Canada Gazette publication dated September 23, 2026 formally published the United States Surtax Order (2026). According to the order and the related CBSA Customs Notice 26-23, the order imposes surtaxes of 15%, 25% or 50% on specified goods originating in the United States, according to the tariff items listed in the order.
The effective date was September 8, 2026—not September 23 and not a date within the September 18–October 2 review window. The Gazette publication therefore documented an existing measure rather than creating a new tariff change during that period.
Why the distinction matters
For commercial importers in Toronto, Mississauga and Brampton, the practical risk is treating a publication date as a new effective date or, in the opposite direction, overlooking a measure because it was published after it took effect. The source-country surtax remains relevant to covered U.S.-origin goods, but the review did not identify a separate Canadian duty development that became effective during the period.
The surtax is additional to other applicable duties and is calculated on the goods’ value for duty. Whether it applies depends on both the goods’ U.S. origin and the specified tariff classification. The CBSA notice also states that routing goods through another country does not generally remove the surtax.
Controls for covered U.S.-origin shipments
Importers bringing potentially covered goods into Canada are generally expected to establish the tariff classification and origin that support the accounting treatment. Relevant records should also support any applicable exception. The CBSA notice identifies examination and post-release verification as possible compliance activities, with penalties and interest possible where errors are identified.
- Screen the tariff item against the order’s covered goods.
- Verify the origin determination rather than relying only on the country of dispatch.
- Calculate the surtax on value for duty where the measure applies.
- Retain origin, classification and exception-supporting records.
These checks apply to the September 8 measure already in force. They should not be described internally as a new October tariff change unless a separate official instrument establishes one.
What importers should report internally
The most accurate status as of October 2 is two-part: no newly effective Canadian tariff or duty development was identified for September 18–October 2, while the September 8 U.S.-goods surtax remained the principal current issue identified in the review.
That distinction helps customs, purchasing and logistics teams separate a new legal change from the later formal publication of an existing one. It also keeps shipment reviews focused on the controls that matter: tariff classification, origin, value for duty and supporting documentation.