Guide · updated October 2026

The 2026 counter-tariffs, explained plainly.

What Canada imposed, the relief that exists, what the CBSA expects of you, and what to do this month. Written for controllers and logistics teams, not lawyers.

Sep 8, 2026New counter-tariffs take effect
15 · 25 · 50%Surtax rates on specified U.S.-origin goods
≈ $28BOf U.S.-origin goods in scope
2 yearsWindow for several relief paths, per import

01The relief paths

Relief exists. It's scattered.

Notices change often and have to be read together. The same line can qualify for more than one path; the right one depends on the goods, the origin and the timing.

  1. 01Remission ordersSeveral orders remit surtax on specified goods, each with its own codes and conditions: the United States Surtax Remission Order (2025, amended), steel derivative goods, motor vehicles, and others.
  2. 02Remission at entryWhere the order allows it, claiming remission when the goods are declared is faster than a refund, which can take months. This is where a pre-entry check pays off.
  3. 03Corrections and refund adjustmentsCorrections made before the payment due date and refund adjustments requested after it use different reason codes. The right route depends on timing.
  4. 04DrawbackDuty paid on goods that are later exported can be refunded. Records have to be kept long after the claim is finalized.
  5. 05Duties reliefFor some goods imported and then processed or re-exported, duty can be relieved at import, under authorization.

02What the CBSA expects

Your broker files. You answer for it.

The importer stays liable for classification, origin and value, even when a broker files. Those are the CBSA's verification priorities for 2026.

Memorandum D11-6-8, revised on September 9, 2026, raises the bar: every declared classification, origin and value should trace back to transaction-level records.

03This month

Five things to do before month-end.

01Pull 24 months of entriesFrom every broker and courier, not just your main one.
02Sort them by the date relief closesA small claim that expires next month goes ahead of a large one with a year left.
03Close the origin-proof gapsMany claims stall on a missing supplier certificate.
04Claim remission at entry from now onFor upcoming shipments, give your broker the codes before they file.
05Handle underpayments calmlyIf a declaration looks wrong, talk to your broker or counsel. Correction deadlines may apply.

This guide is for information and is not legal advice. Confirm your situation with your licensed broker or counsel.

  • ASFC / CBSA — Customs Notice 26-23 (2026 counter-tariffs)
  • ASFC / CBSA — Customs Notice 26-10 (corrections and refund adjustments)
  • ASFC / CBSA — Memorandum D11-6-8, revised Sep 9, 2026
  • GHY International and Axxess bulletins, September 2026

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