UK Preference or U.S. Surtax? A Source-Country Triage for Canadian Importers

Canadian importers now have two different source-country checks to perform on September 2026 entries. Eligible goods from the United Kingdom, Channel Islands and Isle of Man may receive the Comprehensive and Progressive United Kingdom Tariff (CPUKT), while specified goods originating in the United States are subject to a separate surtax regime. The two measures should not be handled as one general tariff update.

What changed in September

The CBSA made updated 2026 Customs Tariff files available on September 16, 2026, reflecting the United Kingdom’s entry into the CPTPP tariff framework. Eligible UK goods can receive CPUKT treatment under tariff treatment code 35. The legal effective date for eligible UK-origin goods was September 1, 2026. CBSA Customs Notice 26-22 identifies the United Kingdom, Channel Islands and Isle of Man within this change.

A separate measure concerns specified goods originating in the United States. The United States Surtax Order (2026) was formally published in the Canada Gazette on September 23, 2026, but came into force on September 8, 2026. Depending on the tariff item, the Order imposes a surtax of 15%, 25% or 50%. The Canada Gazette Order lists the covered goods and applicable provisions.

Separate the two source-country workflows

The first control question is not simply where a shipment was dispatched. Importers generally need to determine whether the goods qualify as UK-origin goods for the CPUKT or are goods originating in the United States covered by the surtax Order. That determination directs the subsequent tariff treatment review.

For eligible UK-origin goods

Importers bringing qualifying goods from the United Kingdom, Channel Islands or Isle of Man should review the tariff classification and origin documentation supporting CPUKT treatment. The change may affect the duty rate claimed at importation, so entries covering eligible goods from September 1 onward warrant a separate review rather than being grouped with ordinary United Kingdom shipments.

• Identify entries involving goods from the United Kingdom, Channel Islands or Isle of Man.
• Check whether the tariff classification and origin records support CPUKT treatment.
• Confirm whether the applicable tariff treatment code is 35.
• Compare the treatment used on the entry with the updated tariff files made available on September 16.

These checks are particularly relevant to importers whose suppliers, distributors or customs files were set up before the updated tariff files were available. The CBSA notice does not turn every shipment from the United Kingdom into a preferential entry; eligibility remains tied to the applicable origin and tariff rules.

For covered U.S.-origin goods

Importers of covered U.S.-origin goods should instead determine whether the tariff item falls under the United States Surtax Order (2026). The surtax is calculated on the goods’ value for duty. When accounting through CARM, EDI or API, the applicable surtax tariff code identified in CBSA Customs Notice 26-23 is 26186A for 15%, 26186B for 25% or 26186C for 50%.

The Canada Gazette Order covers listed tariff items that include certain dairy products, appliances, agricultural equipment, pulp and paper, electronics and other specified goods. Importers generally need to match the product’s tariff item to the Order rather than applying a broad assumption to all U.S. shipments.

• Review the tariff item for each potentially covered U.S.-origin product.
• Determine the applicable surtax code where the Order applies.
• Use the goods’ value for duty as the basis for the surtax calculation.
• Check whether an exception applies to goods already in transit to Canada when the Order came into force.
• Assess whether the goods may qualify for a specified remission provision.

Why the distinction matters in the GTA

For importers in Brampton, Toronto and Mississauga, a supplier-country report can help separate the two reviews before customs accounting is completed. UK-origin entries require attention to CPUKT eligibility and supporting origin records. Covered U.S.-origin entries require a tariff-item and value-for-duty review under the surtax Order. Combining both populations in one “September tariff change” worklist increases the risk that the wrong control is applied.

The U.S. Order also provides specified remission provisions for goods used in areas including health, public safety, national security, manufacturing, processing, agricultural production and food or beverage packaging. Importers generally need to verify that the goods and their use meet the applicable conditions before relying on remission; the existence of a listed use alone does not establish eligibility.

A practical entry-review sequence

1. Filter by source country. Create separate populations for goods potentially eligible for CPUKT and goods potentially covered by the U.S. surtax Order.
2. Validate classification. Use the tariff item to test the relevant treatment, rather than relying only on the supplier’s country or the transport route.
3. Review supporting records. For UK goods, focus on origin documentation and the basis for CPUKT treatment. For U.S. goods, retain the tariff-item analysis, value-for-duty basis and any remission or in-transit exception assessment.
4. Reconcile the accounting result. Confirm that the treatment or surtax code used in the customs accounting channel corresponds to the reviewed entry population.

The September developments do not create one uniform duty rule for all imports. They create two different decision paths: a possible preferential tariff treatment for eligible UK-origin goods and a surtax assessment for specified U.S.-origin goods. Importers that keep those paths separate can direct classification, origin and accounting reviews to the records that actually support each claim.

Sources and scope

This article covers the Canadian developments identified during the September 16–30, 2026 review period. It is general information, not legal advice for a specific shipment or importer. The cited CBSA notices and Canada Gazette Order should be reviewed for the applicable tariff items, conditions and exceptions.