Two recent CBSA guidance revisions require different treatment on import files. On October 23, 2026, CBSA revised its guidance for the United States Surtax Order (2026). On November 2, it updated procedures for remission of steel-derivative goods surtaxes. The practical distinction for importers in Toronto, Mississauga and Brampton is straightforward: one process determines whether a surtax applies, while the other supports a claim for relief after checking eligibility.
What changed in the two notices
The October 23 revision to Customs Notice 26-23 clarifies the treatment of specified U.S.-origin goods under the United States Surtax Order (2026). The 15%, 25% and 50% rates are applied based on value for duty. The surtax can apply to commercial and casual imports, including goods shipped to Canada through a third country.
The underlying surtax is effective from September 8, 2026. October 23 was the date of the CBSA guidance revision, not the start of a new tariff. Chapter 98 and Chapter 99 goods are generally exempt unless specifically captured. The notice also states that the U.S. surtax is not cumulative with the Steel Derivative Goods Surtax Order where both could otherwise apply.
The November 2 update to Customs Notice 26-07 addresses remission procedures for eligible steel-derivative goods. The eligible categories described in the notice include goods used for public health, public safety, national defence or national security, health-care purposes, utility wind towers and goods covered by specified schedules in the remission order.
Decision one: determine the U.S. surtax exposure
For an import of potentially covered U.S.-origin goods, the first file question is not whether the shipment travelled directly from the United States. The guidance states that goods shipped through a third country can still be affected. Classification, origin and value for duty therefore need to be reviewed together before the Commercial Accounting Declaration is prepared.
Where the goods are covered, the applicable surtax code identified in the notice is entered in CARM with the corresponding rate:
| Surtax rate | CBSA code |
|---|---|
| 15% | 26186A |
| 25% | 26186B |
| 50% | 26186C |
Importers who use Chapter 98 or Chapter 99 provisions should verify whether the specific goods are captured rather than assuming that the chapter designation resolves the surtax question. The notice also identifies eligible duties-relief and duty-drawback programs, subject to CUSMA conditions.
Decision two: test whether remission is available
A remission claim is a different control. It is not a substitute for determining the original surtax treatment. Importers of covered steel-derivative goods who believe an eligible use or schedule applies should match the goods and end use to the remission order before selecting the Special Authority OIC field and authorization code in CARM.
The November 2 notice identifies, among others, these codes:
26-0145Afor public health, public safety and national security;26-0145Bfor health care;26-0145Cfor eligible Schedule 1 goods; and26-0145Dfor eligible utility wind towers.
Additional codes apply to specified Schedule 2 and Schedule 3 goods. Importers generally should retain the supporting records identified in the notice, including the Commercial Accounting Declaration, invoices, bills of lading and purchase orders. Claims generally must be made within two years of importation, while the remission order’s individual eligibility periods and import-by deadlines continue to govern the goods concerned.
A practical file structure for GTA operations
For a distributor or manufacturer receiving freight into a Mississauga, Brampton or Toronto facility, the two notices support a two-stage review rather than a single “tariff update” checklist:
- Identify the exposure: confirm origin, classification, value for duty and whether the goods fall within the specified U.S. surtax provisions.
- Account correctly: use the applicable surtax code in the CARM Commercial Accounting Declaration where the surtax applies.
- Test relief separately: for steel-derivative goods, assess the qualifying use or schedule and select the corresponding remission authority code only when supported.
- Preserve the evidence: retain the declaration and commercial and transport records needed to support the remission claim.
This approach avoids treating the October 23 revision as a new tariff start date and avoids treating a potential remission category as automatic relief. The reviewed developments do not announce a new Ontario-specific tariff or duty deadline. They do, however, make the distinction between surtax assessment and remission documentation important for affected import files.