CBSA's filing and enforcement requirements: Customs Notices, revisions to D-Memoranda, CARM accounts and financial security, enforcement positions on classification, valuation and origin, AMPS penalties and corrections to declarations.
CBSA states in Customs Notice 25-26 that CREDITS Program participants may submit refund claims where surtax was paid at importation, provided the claims meet all other CREDITS requirements. Surtax claims must be sent in a separate batch, with the surtax and duty amounts combined in the Duty field, and a CREDITS Surtax Template must be emailed to the Revenue Assessment Unit by midnight of the same day the batches were transmitted, one template per batch. A batch received with surtax claims but without the template is treated as non-compliant, resulting in an Administrative Monetary Penalty and placement on upfront review.
Why it matters: CREDITS participants claiming refunds of surtax paid at importation must file those claims in a separate batch and send the CREDITS Surtax Template to the Revenue Assessment Unit by midnight of the transmission day, or face an Administrative Monetary Penalty and upfront review.
The Canadian International Trade Tribunal found in inquiry NQ-2026-002 that dumping and subsidizing of forged grinding media originating in or exported from China have not caused injury to the domestic industry but are threatening to cause injury, and anti-dumping and countervailing duties will therefore be collected by the Canada Border Services Agency. The complainant was Moly-Cop Canada of Kamloops, British Columbia. The Tribunal will issue its reasons on October 7, 2026.
Why it matters: Importers of forged grinding media from China face CBSA collection of anti-dumping and countervailing duties following the CITT's threat-of-injury finding, with the Tribunal's reasons due October 7, 2026.
The Canadian International Trade Tribunal rescinded its order concerning photovoltaic modules and laminates originating in or exported from China under subsection 76.03(2) and subparagraph 76.03(12)(a)(iii) of the Special Import Measures Act, so anti-dumping and countervailing duties no longer apply to new releases of covered goods. The CBSA will automatically refund these duties on eligible goods released on or after March 25, 2026, and any outstanding re-determination process for those goods will be terminated. Goods released before March 25, 2026 are not eligible for a refund, and assessments and reassessments relating to those earlier releases will continue.
Why it matters: Importers of photovoltaic modules and laminates from China released on or after March 25, 2026 receive automatic refunds of anti-dumping and countervailing duties, while goods released earlier remain subject to continuing assessments and any outstanding re-determination deadlines.
The Canadian International Trade Tribunal terminated the expiry review of its March 25, 2021 order in expiry review RR-2020-001, concerning the dumping and subsidizing of certain photovoltaic modules and laminates from China, and rescinded that order. The Canada Border Services Agency will therefore not continue to impose anti-dumping and countervailing duties on these goods.
Why it matters: Anti-dumping and countervailing duties on certain photovoltaic modules and laminates from China will no longer be imposed following the CITT's rescission of its order in RR-2020-001.
CBSA has concluded its expiry review investigation and determined, under paragraph 76.03(7)(a) of SIMA, that the expiry of the June 4, 2021 finding in inquiry NQ-2020-004 is likely to result in the continuation or resumption of dumping of certain concrete reinforcing bar originating in or exported from Algeria, Egypt, Indonesia, Italy, Malaysia, Singapore and Vietnam. The CITT initiated the expiry review on April 20, 2026 and CBSA initiated its investigation on April 21, 2026; a Statement of Reasons will be issued within 15 days.
Why it matters: Importers of certain concrete reinforcing bar from Algeria, Egypt, Indonesia, Italy, Malaysia, Singapore and Vietnam remain within the SIMA expiry review process while the CITT's injury inquiry runs to a decision due no later than February 24, 2027.
CBSA states that on September 17, 2026, under subsection 38(1) of the Special Import Measures Act, it made a preliminary determination of dumping respecting wheat gluten originating in or exported from Italy, Poland and the United Kingdom, usually imported under tariff classification numbers 1109.00.10.00 and 1109.00.20.00.
Why it matters: Importers of wheat gluten from Italy, Poland and the United Kingdom must pay provisional duties on goods released from the CBSA on or after September 17, 2026, at the rate set for their exporter.
The CBSA concluded its expiry review investigation and determined, under paragraph 76.03(7)(a) of SIMA, that the expiry of its June 4, 2021 finding in inquiry NQ-2020-005 is likely to result in the continuation or resumption of dumping of certain concrete reinforcing bar originating in or exported from Oman and Russia. The CITT initiated the expiry review on April 20, 2026 and will now conduct an inquiry into whether expiry is likely to result in injury to the domestic industry, issuing its decision no later than February 24, 2027. A Statement of Reasons with additional details will be issued within 15 days.
Why it matters: Importers of certain concrete reinforcing bar from Oman and Russia remain within the SIMA expiry review process while the CITT injury inquiry runs to a decision due no later than February 24, 2027.
The Canada Border Services Agency states in Customs Notice 26-22 that the CPTPP enters into force for the United Kingdom on September 1, 2026, so eligible goods from the United Kingdom imported into Canada are entitled to the Comprehensive and Progressive United Kingdom Tariff (CPUKT) tariff treatment, Code 35, as of September 1, 2026. The T2026-2 Customs Tariff adds the United Kingdom, the Channel Islands and Isle of Man to the list of countries for CPUKT treatment and sets the applicable duty rates for tariff items in Chapters 1 to 99.
Why it matters: Importers of eligible goods from the United Kingdom, the Channel Islands and Isle of Man can claim CPUKT tariff treatment, Code 35, for entries on or after September 1, 2026.
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Global Affairs Canada · Notices to Importers / ExportersTop PickAI score71
Global Affairs Canada states in Notice to Importers Serial No. 1170 that, effective October 1, 2026, importers of aluminum products under General Import Permit No. 83 must report and keep records of the country of largest smelt, country of second-largest smelt (if any) and country of most recent cast.
The Canada Border Services Agency advises that the United States Surtax Remission Order (2025) has been amended to grant relief of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (2026), the United States Surtax Order (Steel and Aluminum 2025) and the United States Surtax Order (Motor Vehicles 2025) for eligible goods, including goods imported for use in Canadian manufacturing, processing and food and beverage packaging, and for public health, health care, public safety and national security uses.
Why it matters: Importers claiming relief under the amended Order must file with the CBSA within two years of importation, meet the applicable importation deadline and hold documents substantiating the goods' eligible use.
CBSA states in Customs Notice 26-23 that, effective September 8, 2026, certain goods imported into Canada and originating in the United States are subject to a surtax of 15%, 25% or 50% of the value for duty under the United States Surtax Order (2026), with the Schedules to the Order listing the goods and applicable rates. The surtax applies only to goods that originate in the U.S. and does not apply to goods eligible to be marked as originating from Puerto Rico, Guam, the Northern Mariana Islands, American Samoa or the U.S. Virgin Islands.
Why it matters: Importers of U.S.-origin goods must declare the applicable 15%, 25% or 50% surtax when accounting from September 8, 2026, and hold proof of origin and, for in-transit goods, proof of transit.
The Canadian International Trade Tribunal initiated a final injury inquiry, NQ-2026-005, into whether the dumping and subsidizing of certain steel racks originating in or exported from China have caused injury or retardation or threaten to cause injury. The inquiry follows a notice from the Canada Border Services Agency that preliminary determinations were made on the dumping and subsidizing of the goods. The Tribunal will determine on December 31, 2026, whether the dumping and subsidizing have caused injury or retardation or threaten to cause injury to the domestic industry. Interested persons, associations or governments may participate by filing Form I—Notice of Participation.
Why it matters: Parties with an interest in certain steel racks from China have until the Tribunal's December 31, 2026 injury determination to file Form I—Notice of Participation in inquiry NQ-2026-005.
The Canada Border Services Agency initiated investigations on August 31, 2026 into whether truck and bus tires from producers operating in or exporting from China are being dumped, subsidized, or both, following a complaint by the Canadian Retread Manufacturers Association and Michelin North America (Canada) Inc. The CITT will begin a preliminary injury inquiry and issue a decision by October 30, 2026, while the CBSA will make preliminary decisions by November 30, 2026. The complainants allege material injury including price undercutting, lost sales and reduced profitability.
Why it matters: Importers of truck and bus tires from China face a CBSA preliminary determination by November 30, 2026 and a CITT injury decision by October 30, 2026, after which provisional duties may apply.
The Canadian International Trade Tribunal found in inquiry NQ-2026-001 that dumping of certain oil and gas well casing originating in or exported from Austria has not caused injury and is not threatening to cause injury to the domestic industry, so anti-dumping duties will not be collected by the Canada Border Services Agency. The complainants were Algoma Tubes Inc., Tenaris Global Services (Canada) Inc. and Hydril Canadian Company LP, collectively Tenaris Canada. The Tribunal will issue its reasons on September 16, 2026.
Why it matters: Entries of certain oil and gas well casing from Austria will not be subject to anti-dumping duties following the CITT's no-injury finding in NQ-2026-001.
The Canadian International Trade Tribunal initiated a preliminary injury inquiry (PI-2026-005) into a complaint by the Canadian Retread Manufacturers Association and Michelin North America (Canada) Inc. that certain truck and bus tires from China are being dumped and subsidized, following the Canada Border Services Agency's initiation of dumping and subsidizing investigations under SIMA. The Tribunal will determine on October 30, 2026 whether there is a reasonable indication that the alleged dumping and subsidizing have caused injury, retardation or a threat of injury. If so, the CBSA will continue its investigations and make preliminary determinations by November 30, 2026.
Why it matters: Importers of certain truck and bus tires from China face a preliminary injury inquiry (PI-2026-005) with a Tribunal injury determination due October 30, 2026 and possible CBSA preliminary determinations by November 30, 2026.
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Global Affairs Canada · Notices to Importers / ExportersTop PickAI score80
Global Affairs Canada states in Notice to Importers Serial No. 1168 that imports of electric vehicles originating in China under Import Control List items 195(1) to (3), classified in tariff items 8702.20.10 through 8704.90.00 or a Chapter 99 tariff item, require a shipment-specific import permit and are administered under a first-come, first-served quota, with 24,500 vehicles available for the second period of Quota Year 1 from September 1, 2026 to February 28, 2027, plus unused volumes from the first period. Eligible EVs enter at a most-favoured-nation rate of 6.1%, and importers must be Canadian residents that are EV original equipment manufacturers or their appointed Canadian-resident agents.
CBSA states in Customs Notice 26-20 that goods subject to tariff rate quotas entered into a customs bonded warehouse must have a valid shipment-specific import permit issued by Global Affairs Canada to be accounted for at the "within access" rate of duty, and that the permit's validity period must cover the date the goods exit the warehouse. The notice says this is a clarification of existing application, not a change in policy, and applies to all goods subject to TRQs.
Why it matters: Importers using a customs bonded warehouse must hold a shipment-specific import permit valid through the date goods exit the warehouse, and must amend the Type 10 CAD before filing an ex-warehouse movement at the "within access" rate.
The Canadian International Trade Tribunal continued its December 10, 2020 order on the dumping and subsidizing of oil country tubular goods from China, following expiry review RR-2025-005, finding that expiry of the order was likely to result in injury. The Canada Border Services Agency will therefore continue to impose anti-dumping and countervailing duties on these goods. The order was originally made in expiry review RR-2019-005.