Canadian importers faced four separate duty developments in September 2026, but they do not operate the same way. New surtaxes apply to specified U.S.-origin goods, eligible U.K. goods can receive a new tariff treatment, provisional SIMA duties apply to covered Chinese steel racks, and the federal fuel excise-tax suspension has been extended. The practical issue is not simply whether a shipment is affected; it is identifying which origin, product, valuation and accounting test applies to each entry.
What changed in September
On September 1, eligible goods originating in the United Kingdom became entitled to Comprehensive and Progressive United Kingdom Tariff (CPUKT) treatment. The treatment was added to the 2026 Customs Tariff for the United Kingdom, Channel Islands and Isle of Man. The duty result depends on the tariff classification and whether the goods satisfy the applicable rules of origin. Importers sourcing British machinery, consumer products, food products or industrial goods for distribution through Toronto, Mississauga or Brampton may therefore need to review the tariff treatment used on qualifying entries. CBSA Customs Notice 26-22 identifies the updated T2026-2 tariff files and CPUKT treatment.
On September 2, provisional anti-dumping and countervailing duties became payable on certain steel racks originating in or exported from China. The preliminary determinations concern dumping and subsidizing, and apply to subject goods released from the CBSA on or after that date. The stated total provisional duty is 7.0% for Nanjing A-Plus Metal Products Co., Ltd. and 13.1% for all other exporters. The tariff classifications listed in the notice are reference points; the product definition controls. The CBSA steel-racks notice states that importers generally need to pay the provisional duty or post sufficient security when accounting for affected goods.
On September 8 at 12:01 a.m., Canada imposed counter-surtaxes of 15%, 25% or 50% on specified U.S.-origin goods. The covered list includes products in sectors such as steel, dairy, appliances, agricultural equipment, pulp and paper, and electronics. The surtax is calculated on value for duty and is additional to ordinary customs duties and applicable GST/HST. Goods already in transit to Canada on September 8 are excluded under the announced measure. The applicable rate depends on the product, so importers should compare the commercial product against the official list rather than applying a general U.S. rate. The details appear in Customs Notice 26-23 and the Department of Finance product list.
Separately, the temporary federal excise-tax rate of zero cents per litre for specified fuels was extended through January 31, 2027. The measure covers imported unleaded gasoline, unleaded aviation gasoline, diesel fuel, aviation fuel and leaded aviation gasoline. The scheduled rate is 50% of the regular rate from February 1 to March 31, 2027, and the full rate from April 1, 2027. Importers claiming the suspension generally need to use Excise Exemption Code F00 on the Commercial Accounting Declaration in CARM. Customs Notice 26-11 sets out the updated fuel treatment.
Why the four measures need separate entry controls
U.S. goods: origin, product and timing
A U.S. shipment should not be assessed solely by the supplier’s location or the fact that it crosses an Ontario highway border. For goods released on or after September 8, importers who handle listed U.S.-origin products are generally required to determine whether the merchandise falls within the specified product list, identify the applicable 15%, 25% or 50% rate, and account for the surtax on value for duty. The in-transit exclusion also makes shipment status and release timing relevant to the entry review.
This is particularly relevant to trucked freight moving through Ontario crossings into GTA distribution facilities in Mississauga, Brampton and Toronto. A tariff-master update that changes only the duty rate, without checking origin and the measure’s timing rule, may not address the full entry requirement.
Chinese steel racks: scope before tariff classification
For steel racks from China, the central review is whether the imported product meets the notice’s definition of subject goods. The listed tariff classifications are not, by themselves, the final scope test. Importers of warehouse-storage systems or related commercial and industrial racking should therefore retain product specifications and assess the goods against the product definition before deciding whether provisional duty or security applies.
U.K. goods and fuel: preference versus exemption coding
U.K. shipments require an origin-and-classification review for CPUKT treatment. Fuel entries require a different control: confirmation that the imported fuel is within the specified categories and use of the stated F00 code when the suspension is claimed. These are different mechanisms and should not be handled through one blanket “preferential rate” or “surtax” field in an import worksheet.
Practical review for GTA import programs
Importers can separate the September changes into four review queues:
- U.S.-origin goods: match the product to the official list, confirm release or in-transit status, and calculate any surtax on value for duty.
- U.K.-origin goods: verify classification and the applicable rules of origin before using CPUKT treatment.
- Chinese steel racks: compare the actual product with the subject-goods definition and arrange payment or sufficient security where applicable.
- Specified imported fuels: confirm eligibility for the temporary treatment and use F00 in CARM when claiming the suspension.
For companies receiving U.S. inputs by truck or holding racking inventory in GTA warehouses, the review should extend beyond the customs entry itself. Purchase descriptions, origin data, product specifications and broker instructions should point to the same conclusion. Where a shipment could fit more than one rule, the relevant notice and product definition should control the review.
What to monitor next
The immediate priority is to keep the four measures separate in landed-cost and accounting procedures. A U.S.-goods surtax is not the same as a SIMA provisional duty; CPUKT is not an automatic U.K. rate for every product; and the fuel measure depends on specified fuel categories and CARM coding. Importers who update their product and origin records by measure will be better positioned to identify affected entries and correct instructions before the next accounting cycle.