Three Canadian customs developments reviewed between September 14 and September 28, 2026, affect different parts of the import process. The changes cover third-party air-carrier eligibility under the Courier Low Value Shipment (CLVS) Program, surtaxes on specified U.S.-origin goods and tariff treatment for eligible United Kingdom goods. They do not create one general rule for all shipments; each requires a separate operational check.
What changed, and when
The dates are not uniform. The CLVS change took effect on September 14, while the U.S. surtax order took effect on September 8 even though it was published in the Canada Gazette on September 23. The updated tariff treatment for eligible U.K. goods took effect on September 1, with updated tariff files made available on September 16. Importers reviewing September entries should therefore distinguish the legal effective date from the date a notice, order or tariff file became available.
| Development | Effective date | Primary control point |
|---|---|---|
| CLVS third-party air-carrier exemption | September 14, 2026 | Carrier eligibility and bonded presentation |
| United States Surtax Order (2026) | September 8, 2026 | Origin, tariff classification and surtax code |
| Updated U.K. tariff treatment | September 1, 2026 | Origin documentation and tariff treatment |
The dates and control points in this table are drawn from the applicable CBSA notices and Canada Gazette order: Customs Notice 26-24, Customs Notice 26-23, the Canada Gazette United States Surtax Order and Customs Notice 26-22.
Control point one: the air carrier, not the importer’s tariff file
Under the September 14 change, authorized CLVS participants may use third-party air carriers that are not Partners in Protection (PIP) certified. The third-party carrier must remain bonded and present CLVS shipments at the designated sufferance warehouse. The authorized courier must continue to maintain active PIP certification for air mode.
For importers using courier channels into Ontario, the practical question is whether the shipment remains within the courier’s authorized CLVS arrangement and whether the carrier and presentation requirements are being handled by the courier. This may be relevant to low-value commercial shipments moving through air-cargo gateways serving GTA operations in Toronto, Mississauga and Brampton, but the change is directed at the courier’s carrier arrangement rather than at the importer’s tariff classification.
Importers generally should avoid treating this change as permission to bypass normal shipment records. Their review should focus on the courier service used, the shipment’s CLVS pathway and the party responsible for bonded presentation. CBSA Customs Notice 26-24 describes the exemption and its conditions.
Control point two: U.S. origin and surtax coding
The United States Surtax Order (2026) applies surtaxes to specified U.S.-origin goods at 15%, 25% or 50%, depending on the tariff item. The surtax is calculated on value for duty and is additional to other applicable duties. The order applies based on U.S. origin, not simply the country from which goods were shipped.
For affected commercial imports, the accounting review therefore has three linked parts: classification of the goods, determination of origin and selection of the applicable surtax code. The codes identified in Customs Notice 26-23 are:
- 26186A for the 15% surtax;
- 26186B for the 25% surtax; and
- 26186C for the 50% surtax.
The order also excludes goods already in transit to Canada on or before September 8, 2026, subject to the order’s terms. Importers generally should preserve the records needed to assess that condition rather than using the publication date of September 23 as the start of the analysis. Accounting through CARM, EDI or API is also affected where a listed U.S.-origin good is reported.
The surtax rates, codes, effective date and in-transit provision are set out in Customs Notice 26-23 and the Canada Gazette order.
Control point three: U.K. origin and tariff treatment
CBSA’s updated T2026-2 Customs Tariff reflects the United Kingdom’s entry into the CPTPP tariff framework. Eligible goods from the United Kingdom, the Channel Islands and the Isle of Man can receive Comprehensive and Progressive United Kingdom Tariff treatment under tariff treatment code 35, where the applicable origin and tariff-treatment requirements are satisfied.
This is a preference review, not a blanket rate reduction for every shipment associated with the United Kingdom. Importers generally should check whether the goods qualify, whether the tariff classification supports the treatment and whether the available origin documentation meets the applicable requirements. The updated tariff covers applicable rates across Chapters 1 through 99.
The effective date was September 1, 2026, while the updated tariff files became available on September 16. The treatment and timing are described in Customs Notice 26-22.
A practical review sequence for September entries
These measures should not be handled as one undifferentiated “September customs update.” A shipment review can begin with the relevant control point:
- Air courier: confirm whether the shipment moved through an authorized CLVS arrangement and identify the parties responsible for carrier bonding and warehouse presentation.
- U.S.-origin goods: test tariff classification, origin, value for duty, surtax code and the order’s in-transit provision.
- U.K.-origin goods: test classification, origin documentation and eligibility for tariff treatment code 35.
For importers operating warehouses or distribution programs in Mississauga, Brampton or Toronto, the useful distinction is between a carrier-process check and an entry-accounting check. The September changes do not establish an Ontario- or GTA-specific customs rule; they apply federal requirements to shipments that may be cleared or managed through those locations.
Questions importers are likely to have
Does the CLVS exemption remove the PIP requirement for the courier?
No. The third-party air carrier may be non-PIP certified, but the authorized courier must continue to maintain active PIP certification for air mode. The third-party carrier must also remain bonded and present CLVS shipments at the designated sufferance warehouse.
Does publication on September 23 determine when the U.S. surtax applies?
No. The order took effect on September 8, 2026. Goods already in transit to Canada on or before that date are excluded subject to the order’s terms.
Can every U.K. shipment use tariff treatment code 35?
No. The treatment is available for eligible goods from the United Kingdom, Channel Islands and Isle of Man only where the applicable origin and tariff-treatment requirements are satisfied.