Canada’s September 2026 customs changes require different controls depending on the shipment’s origin, product and transport channel. The measures include new surtaxes on specified U.S.-origin goods, preferential tariff treatment for eligible United Kingdom goods, provisional trade-remedy duties on certain steel racks from China and a temporary operational change for authorized CLVS participants using third-party air carriers. These are separate tests, not one broad change to Canadian import clearance.
Four changes with four different decision points
The first step for importers in Mississauga, Brampton and Toronto is to avoid applying the same review logic to every September shipment. The relevant question differs by measure:
- United States origin: whether the goods are covered by the United States Surtax Order (2026), and which surtax rate applies.
- United Kingdom origin and eligibility: whether the goods qualify for Comprehensive and Progressive United Kingdom Tariff treatment under the applicable CPTPP requirements.
- China steel racks: whether the goods fall within the precise product definition and classifications covered by the preliminary SIMA determinations.
- Air-courier movement: whether a shipment is handled through an authorized CLVS participant using an eligible third-party air carrier.
These distinctions matter because the first three measures affect tariff treatment or potential duty liability, while the CLVS change concerns how certain low-value commercial shipments can move through the courier system.
U.S.-origin goods: test origin before calculating the entry
Under CBSA Customs Notice 26-23, Canada imposed surtaxes of 15%, 25% or 50% on specified goods originating in the United States, effective September 8, 2026. The applicable rate depends on the goods covered by the relevant product schedules. Importers generally need to confirm origin rather than rely only on the country from which the shipment was dispatched. The notice also states that the applicable surtax is declared in the Commercial Accounting Declaration through CARM, EDI or API using the prescribed surtax codes. CBSA Customs Notice 26-23
For GTA distribution operations, the practical control is a product-and-origin screen linked to the customs entry. A U.S. shipping location is not, by itself, the same as U.S. origin. Importers should therefore review supplier data, product schedules, classification and entry instructions together before relying on an existing landed-cost model.
UK goods: separate preference eligibility from ordinary origin data
Eligible goods from the United Kingdom, the Channel Islands and the Isle of Man became eligible for Comprehensive and Progressive United Kingdom Tariff treatment on September 1, 2026. CBSA published updated T2026-2 tariff files on September 16. Eligibility depends on the applicable origin and other CPTPP requirements, not simply on a shipment being dispatched from the United Kingdom. CBSA Customs Notice 26-22
Importers should keep this review separate from the U.S.-origin surtax process. A UK shipment may require a preference analysis involving tariff classification and origin documentation, while a U.S.-origin shipment requires screening against the surtax schedules. For qualifying UK shipments accounted for on or after September 1, importers may also wish to review whether an adjustment or refund opportunity exists, subject to the applicable requirements.
China steel racks: classify the product before estimating exposure
On September 2, 2026, CBSA made preliminary determinations of dumping and subsidizing concerning steel racks from China. Provisional duties became payable on subject goods released from CBSA custody during the provisional-duty period. The Canada Gazette notice identifies the need to assess the precise product definition and applicable tariff classifications. Canada Gazette, Part I, September 12, 2026
This issue is particularly relevant to importers supplying warehouse, retail, industrial-equipment and logistics operations in the GTA, including facilities in Peel Region. A warehouse rack should not be treated as covered solely because a commercial description uses the word “rack.” The product definition and classification should be reviewed against the actual design and shipment documentation before provisional duties are estimated.
CLVS air carriers: an operational change, not an importer-wide exemption
Effective September 14, 2026, CBSA allowed authorized Courier Low Value Shipment participants to use third-party air carriers that are not Partners in Protection certified. The third-party carrier must remain bonded and present CLVS shipments at the designated sufferance warehouse. The authorized CLVS participant must continue to maintain active PIP certification in the air mode. CBSA Customs Notice 26-24
The change may improve air-freight capacity for some low-value commercial shipments arriving through courier channels, including shipments ultimately distributed through Pearson and GTA facilities. It does not remove CLVS or PIP obligations for importers, and it is not a general release or carrier exemption. Importers should confirm the courier’s program status and the shipment’s handling arrangement rather than assume that any third-party air movement qualifies.
A practical way to update the September control file
Importers can reduce errors by assigning each shipment to the relevant review path before the entry is prepared:
- Screen origin: identify U.S.-origin goods potentially covered by the surtax order and UK-origin goods that may qualify for CPUKT treatment.
- Screen product scope: identify China-origin steel racks and compare the actual goods with the SIMA product definition and classifications.
- Screen channel: identify low-value commercial air shipments using a CLVS participant and confirm whether the carrier arrangement fits the September 14 change.
- Update entry instructions: ensure the applicable surtax codes, preference documentation or trade-remedy review are visible to the party preparing the Commercial Accounting Declaration.
- Reconcile landed cost: compare the customs treatment used on September shipments with the supporting origin, classification and product records.
CBSA also revised Memorandum D11-6-8 on September 9, 2026, addressing verification of origin, tariff classification and value for duty in the context of CARM Release 3 and the Commercial Accounting Declaration. The revision does not, by itself, create a new tariff, border restriction or new importer liability. CBSA Memorandum D11-6-8
The main operational lesson is segmentation. U.S.-origin surtax screening, UK preference review, China steel-rack SIMA analysis and CLVS air-carrier validation should remain distinct controls, even when the shipments are handled by the same GTA warehouse or customs team.