Canada introduced a new structure for surcharges applicable to certain goods originating in the United States. Order CN26-23, issued by the Canada Border Services Agency, took effect on September 8, 2026.
The new structure provides for three surcharge levels—15%, 25%, and 50%—and replaces the previous flat-rate scheme for the covered goods. Certain exemptions exist, but importers must properly document them when reporting the import.
This change demonstrates how trade measures can create additional tax and customs obligations for companies engaged in cross-border operations.
For importers, it is essential to review the tariff classification, the origin of the goods, supporting documentation, and internal compliance procedures before filing the corresponding declarations.
Source: Thomson Reuters Tax & Accounting — original article
Editor’s note: Original content prepared for VAG Global based on the indicated source. it does not reproduce the original article exactly.