Several CBSA D-memorandum revisions and Customs Notices issued between June 23 and September 21, 2026 affect specialized import workflows rather than creating a general change to Canadian customs processing. For importers in Brampton, Toronto and Mississauga, the practical question is whether a product, transport mode or storage arrangement falls within one of these narrower updates.
Start by matching the revision to the shipment
The updates do not apply uniformly. A vehicle importer should review a different set of records from an automotive-parts manufacturer, an energy-appliance distributor or a freight forwarder arranging rail in-transit cargo. The first control should therefore be a product-and-process match, not a blanket update to every customs file.
| Shipment or process | Relevant update | Primary review |
|---|---|---|
| Vehicles imported temporarily, permanently, for resale or for parts | D19-12-1, revised September 2, 2026 | Temporary-resident status and vehicle import documentation |
| Automotive articles, parts, accessories and materials | D10-15-15, revised August 14, 2026 | Eligibility and end-use evidence for tariff items 9958.00.00 and 9959.00.00 |
| Regulated energy-using products | D19-6-3, revised July 24, 2026 | Model, certification and import-declaration data |
| Rail cargo moving through Canada in transit | Customs Notice 26-16, issued July 24, 2026 | Electronic or paper reporting, exception codes and seals |
| Tariff-rate-quota goods entering a bonded warehouse | Customs Notice 26-20, issued August 21, 2026 | Permit timing and the rate available at final release |
The table is a triage tool, not a substitute for reviewing the full source. Product definitions, tariff items and eligibility conditions remain shipment-specific.
Vehicle imports: recheck temporary-import assumptions
D-Memorandum D19-12-1 was revised on September 2, 2026 to update the definition of “temporary residents.” The memorandum covers individuals and commercial importers bringing vehicles into Canada temporarily, permanently, for resale or for parts.
For a dealer, fleet operator, wholesaler or other business moving vehicles across the Canada–United States or Canada–Mexico border, the issue is not simply whether the vehicle is expected to leave Canada later. Importers should ask their broker to recheck whether the facts support temporary importation and whether the file contains the appropriate vehicle declaration and ownership documentation. The applicable RIV process and Transport Canada requirements should also be confirmed where relevant.
A change in the temporary-resident definition can affect how an existing internal checklist is applied. Businesses in Toronto or Mississauga that regularly handle vehicle movements may want separate procedures for temporary movements, permanent imports, resale inventory and parts-related imports rather than one generic vehicle template.
Automotive inputs: consolidated guidance still requires end-use evidence
D-Memorandum D10-15-15 was revised on August 14, 2026. CBSA merged the former D10-15-15 and D10-15-21 memoranda and consolidated guidance on tariff items 9958.00.00 and 9959.00.00.
The relevant relief concerns articles, parts, accessories and materials used in manufacturing specified passenger automobiles, trucks, buses, ambulances, hearses and related vehicles. The revised memorandum retains the requirement that importers substantiate the actual end use of eligible goods. It also identifies exclusions, including tires, tubes, snowmobiles and golf carts.
Ontario automotive manufacturers and aftermarket businesses should therefore avoid treating the consolidation as an automatic entitlement to duty-free treatment. A broker discussion should cover the product description, tariff classification, manufacturing application, downstream user and records that demonstrate actual end use. A parts entry that appears commercially related to the automotive sector may still require a closer eligibility review.
Energy-using products: validate data before the shipment is transmitted
D-Memorandum D19-6-3 was revised on July 24, 2026 following Amendment 18 to the Energy Efficiency Regulations. The revision updates regulated-product information and includes housekeeping changes.
Commercial importers of appliances, equipment and other energy-using products should confirm that product models and certification information remain accurate. They should also review the data supplied through the Integrated Import Declaration or Single Window Initiative process before shipment.
This is particularly relevant where a distributor imports many models under a shared product description. The control should operate at model level where the regulatory data requires it. Importers should discuss with their broker how product master data is maintained, who supplies certification information and what happens when a model is replaced or modified.
Rail in-transit cargo: align the carrier, broker and forwarder workflow
Customs Notice 26-16, issued July 24, 2026, prescribes reporting options for rail shipments moving in transit through Canada. The options include electronic ACI/eManifest reporting or a paper BSF708 Rail in Transit Manifest process.
The notice also addresses the use of the “08 In-transit” cargo-exception code, completed BSF708 documentation under the paper option and sealed railcars. It states that the update will later be incorporated into D3-6-6.
Importers whose cargo moves through Ontario rail gateways or intermodal facilities should confirm which party supplies each data element and who is responsible for resolving an exception. A shipment may involve an overseas seller, a freight forwarder, a rail carrier and a customs broker; the operating procedure should identify the handoff between each party. The broker discussion should cover reporting method, manifest completion, exception-code use and sealing requirements.
Bonded warehouses and TRQ goods: permit timing matters at exit
Customs Notice 26-20 clarified the process for tariff-rate-quota goods entering a customs bonded warehouse. CBSA expressly described the notice as a clarification, not a policy change.
For “within access” treatment, a valid shipment-specific Global Affairs Canada import permit is required. The permit may be received after warehouse entry if it covers the date of exit or final release. If the permit expires before release, the goods no longer qualify for the within-access rate and a Type 10 adjustment is required.
Importers using bonded storage should therefore track the permit against the planned exit date, not only the warehouse-entry date. This is a practical issue for Peel Region warehousing and GTA distribution operations where goods may remain in storage while release timing changes.
Lower-volume categories still need a specialist review
Two further revisions affect narrower product categories. D-Memorandum D19-13-2 was revised June 25, 2026 for firearms, weapons and devices. The listed changes include new definitions, amendments concerning specific paragraphs, possible storage fees and removal of a reference to Bill C-21 because it had been enacted. Importers should recheck classification, licensing, permits, storage and release documentation.
D-Memorandum D19-2-1 was replaced in August 2026 for the administration of the Nuclear Safety and Control Act. Importers and exporters of nuclear substances, radiation devices, controlled nuclear equipment and related parts should confirm that licences, declarations and other controls align with the current legislation and regulations.
What to bring to a broker review
- A list of products, vehicle types or transit movements that may fall within the revised guidance.
- The tariff classifications and product descriptions currently used in accounting data.
- End-use records for automotive goods claimed under tariff items 9958.00.00 or 9959.00.00.
- Model, certification and Single Window data for regulated energy-using products.
- Vehicle ownership, declaration and temporary-import records where applicable.
- Rail reporting responsibilities, manifest procedures and sealing controls for in-transit shipments.
- Permit records and planned exit dates for TRQ goods in bonded storage.
The useful outcome is not a blanket rewrite of every customs procedure. It is a targeted review of the shipment types that match the revised memorandum or notice, with the responsible party and supporting record identified before the next entry or movement.