Canadian importers faced two separate customs changes in September 2026. On September 1, eligible goods originating in the United Kingdom, the Channel Islands and the Isle of Man became eligible for treatment under the Comprehensive and Progressive United Kingdom Tariff. On September 8, Canada began applying surtaxes of 15%, 25% or 50% of value for duty to specified U.S.-origin goods. The changes call for different entry reviews: UK shipments require a preference and origin assessment, while covered U.S. goods require surtax classification, valuation and transition checks.
What changed in September
The UK tariff treatment took effect on September 1, 2026, following the United Kingdom’s entry into the CPTPP. The amended 2026 Customs Tariff identifies Comprehensive and Progressive United Kingdom Tariff treatment and applicable rates across tariff Chapters 1 through 99. The relevant tariff treatment varies by tariff item, and preferential treatment is available only when the goods meet the applicable origin and other agreement requirements. CBSA Customs Notice 26-22 describes the amendment.
The U.S.-origin surtaxes began at 12:01 a.m. on September 8, 2026. The measures cover specified goods in sectors including certain steel and aluminum products, dairy, appliances, agricultural equipment, pulp and paper, plastics and electronics. The applicable rate is 15%, 25% or 50% of value for duty, depending on the goods. The CBSA Customs Notice 26-23 and the Department of Finance product list identify the affected products and treatment.
The two checks should not be treated as the same
UK-origin goods: establish preference eligibility
For a UK-origin shipment imported on or after September 1, an importer’s review generally starts with the tariff item and the agreement’s origin requirements. A UK supplier or shipping location alone does not establish eligibility. The goods need to satisfy the applicable origin and other requirements, and the rate depends on the tariff item.
For importers receiving goods into GTA distribution operations, including facilities serving Toronto, Mississauga or Brampton, the practical control is to connect the tariff classification, origin documentation and accounting entry. A broker or internal customs team reviewing the shipment can then determine whether the CPUKT treatment is available for that specific tariff item rather than applying the preference solely because the goods departed from the United Kingdom.
U.S.-origin goods: test scope, rate and timing
For covered U.S.-origin goods, importers generally need to verify the HS classification, confirm U.S. origin, determine the applicable surtax rate and calculate the value for duty. The surtax is declared in the CARM Commercial Accounting Declaration using the relevant code: 26186A for 15%, 26186B for 25% and 26186C for 50%.
The surtax is in addition to other applicable duties and can affect the GST tax base. That means the review is not limited to selecting a surtax code. The underlying tariff classification and value-for-duty calculation can affect the amount accounted for, while origin evidence supports whether the measure applies.
The September 8 transition rule
Covered U.S. goods already in transit to Canada on September 8 may qualify for the transition treatment and avoid the surtax if the importer can substantiate that status with records. The cited examples include bills of lading, report-of-entry documents and cargo-control documents.
For a shipment moving through the GTA logistics network, the relevant question is not simply when the goods arrive at a Toronto-area warehouse or when the accounting entry is prepared. Importers generally need records that demonstrate the goods were in transit to Canada on the effective date. Records should be tied to the shipment and retained with the accounting support so the claimed treatment can be explained if reviewed.
Practical review for current entries
- UK-origin entries: review the tariff item, applicable CPUKT rate, origin documentation and other agreement requirements before claiming preferential treatment.
- U.S.-origin entries: compare the tariff item against the official product list, confirm origin, calculate value for duty and select the applicable CARM surtax code.
- Pre-September 8 U.S. shipments: check whether the goods were in transit to Canada on September 8 and retain supporting transport and cargo-control records.
- Accounting controls: separate the UK preference review from the U.S. surtax review. A shipment’s country of export, tariff classification and date of importation answer different questions.
Importers should also review open shipments and recurring product files rather than relying on a single supplier or country-level rule. The September measures are national changes, not a GTA-specific regulatory program, but they affect commercial shipments entering through the Ontario and GTA logistics network. The appropriate response is a product-level review supported by the two cited customs notices and the official U.S. product list.
Sources and scope
This article addresses the two developments identified in the supplied September 2026 research. It does not treat the August 21, 2026 notice concerning tariff-rate-quota goods in customs bonded warehouses as a new change because the research states that notice clarified existing policy rather than changing it.