Two CBSA developments in September 2026 require separate checks for Canadian importers buying from the United Kingdom. Effective September 1, qualifying U.K.-origin goods may receive Comprehensive and Progressive United Kingdom Tariff treatment, identified by tariff treatment Code 35. From September 17, certain wheat gluten from the United Kingdom became subject to provisional anti-dumping duties. The developments can affect the same supply chain, but they answer different customs questions.
What changed and when
The updated 2026 Customs Tariff treatment for eligible goods from the United Kingdom, the Channel Islands and the Isle of Man took effect on September 1, 2026. The related tariff files became available on September 16. Eligibility depends on the applicable origin rules; a shipment from the U.K. does not automatically qualify. Importers reviewing an eligible claim should identify the applicable preferential tariff treatment as Code 35—CPUKT and retain the origin documentation supporting the claim. CBSA Customs Notice 26-22 describes the updated treatment.
Separately, CBSA made a preliminary dumping determination for certain wheat gluten originating in or exported from Italy, Poland and the United Kingdom. Provisional anti-dumping duties apply to subject goods released from CBSA on or after September 17, 2026. The goods are generally classified under tariff items 1109.00.10.00 and 1109.00.20.00, although product coverage and classification still need to be confirmed for the specific shipment. CBSA’s wheat gluten notice sets out the determination and provisional measures.
Why the two reviews should not be combined
CPUKT is a preferential tariff treatment linked to qualifying origin and the applicable tariff rules. The wheat gluten measure is an anti-dumping measure linked to covered goods and their origin or export source. An importer assessing a U.K. transaction should therefore run two distinct reviews rather than treating a U.K. commercial invoice or a CPUKT claim as a complete answer.
Review one: does the product qualify for CPUKT?
- Confirm that the goods meet the applicable U.K. origin rules.
- Check the tariff treatment available for the relevant tariff item.
- Ensure the origin records support the preferential treatment claimed.
- Use Code 35—CPUKT where the goods qualify and the accounting treatment is prepared accordingly.
The source notice does not state that every product shipped from the U.K. receives preferential treatment. For importers in Mississauga, Toronto and Brampton, the practical control is to connect the origin analysis to the exact product and tariff item before the customs accounting is submitted.
Review two: is the shipment covered wheat gluten?
The provisional measure requires a separate product-scope review. Import documentation for covered wheat gluten should identify whether the goods are subject to provisional duties and provide detailed exporter, producer, origin, product and transaction information. The applicable rate depends on the exporter and country involved.
| Country | Named exporter rate | Other exporters rate |
|---|---|---|
| Italy | 37.0% for Sedamyl Group | 66.1% |
| Poland | 12.6% for Cargill Group | 29.7% |
| United Kingdom | 7.0% for Sedamyl Group | 20.2% |
These rates apply to the covered wheat gluten described in the CBSA notice, not automatically to all food ingredients or all products shipped by a listed country. Importers should match the commercial description, tariff classification, producer and exporter information against the notice before deciding whether provisional duties are relevant.
Operational controls for GTA importers
Food manufacturers, ingredient distributors and customs brokers handling U.K. shipments can reduce avoidable rework by separating the data needed for the two decisions. The CPUKT file should support origin and preferential tariff treatment. A wheat gluten file, where applicable, should support product scope, exporter, producer, origin and transaction details for the provisional anti-dumping assessment.
- Flag U.K.-origin goods for an origin and tariff-treatment review, rather than applying Code 35 solely because the commercial supplier is located in the U.K.
- Flag wheat gluten shipments for the SIMA product-scope review before release accounting.
- Confirm the exporter-specific information where a named exporter rate may be relevant.
- Review shipments released on or after September 17, 2026 for possible provisional-duty exposure.
- Keep the CPUKT origin records distinct from the product and transaction records supporting the anti-dumping review.
The immediate issue is not a general change to every U.K. import. It is the need to identify which rule is being applied to which part of the transaction. That distinction matters for importers routing goods through GTA distribution operations, including facilities serving Mississauga, Toronto and Brampton.
What to clarify before the next entry
For a U.K. shipment that is not wheat gluten, the September 17 provisional measure may not be relevant, but CPUKT eligibility may still require review. For a shipment described as wheat gluten, a CPUKT review alone is not enough to determine whether provisional anti-dumping duties apply. Importers should have the product description, tariff classification, origin, producer and exporter information available before finalizing the accounting decision.
These September notices do not replace shipment-specific classification, origin or trade-remedy analysis. They provide two separate triggers: preferential tariff treatment for qualifying U.K.-origin goods and provisional anti-dumping treatment for covered wheat gluten.