Three items for importers and carriers from the past two weeks: a CBSA notice on how cargo containers must be reported, a consolidated memorandum on classifying furniture shipped unassembled, and the fuel excise tax holiday becoming law.
Customs Notice 26-25: cargo container reporting
On October 30, the CBSA issued Customs Notice 26-25, which restates the reporting rules for cargo containers. It applies mainly to carriers and freight forwarders. Containers must be reported through the Advance Commercial Information (ACI) eManifest. Empty and loaded containers are reported under the service options set out for each mode. Containers imported for sale need their own cargo transmission and must be released and accounted for as goods. In the notice’s words, “transmitting the container numbers within the shipment cargo transmission is not an acceptable means.” The CBSA warns that non-compliance can lead to enforcement action, including penalties under the Administrative Monetary Penalty System (AMPS).
Read Customs Notice 26-25 on the CBSA website
Memorandum D10-14-38: furniture imported unassembled or disassembled
On November 3, the CBSA updated Memorandum D10-14-38, which covers the tariff classification of furniture imported unassembled or disassembled. The revision merges the policy previously split between D10-14-38 and D10-14-58 into one memorandum and rewrites it in plain language. Importers of flat-pack and knocked-down furniture should now refer to the single updated memorandum.
Read Memorandum D10-14-38 on the CBSA website
Fuel excise tax holiday becomes law
Bill C-38, the Canadian Fuel Affordability Act, received Royal Assent on October 29. The federal fuel excise tax is suspended through January 31, 2027. Half rates then apply from February 1 to March 31, 2027: 5 cents per litre on gasoline and unleaded aviation gasoline, 5.5 cents on leaded aviation gasoline and 2 cents on diesel and aviation fuel. Full rates return on April 1, 2027. Importers and licensees who account for fuel excise tax should update their rates for each of these periods.
