Customs Notice 25-26 updated: surtax claims in CREDITS
The CBSA updated Customs Notice 25-26, Processing of claims with surtax in the CREDITS Program, on October 1, 2026. Claims that include surtax must be submitted in a separate batch, with the surtax amount added to the duty in the “Duty” field, and each batch must be accompanied by the CREDITS Surtax Template, sent by encrypted email to the Revenue Assessment Unit and received by midnight on the day the batch is transmitted. A batch without the template is treated as non-compliant: an administrative monetary penalty will be issued and the participant placed on upfront review. The notice does not say which provisions changed, so anyone filing surtax refund claims should work from the current version.
Chapter 98 and 99 goods under the United States Surtax Order (2026)
Questions continue to come up about goods entered under special classification provisions. Customs Notice 26-23 is explicit: goods classified under Chapters 98 and 99 are exempt from the new surtax unless the Chapter 98 or 99 tariff item is specifically listed in Schedule 4 to the Order, and the exemption applies even where the goods’ otherwise applicable classification appears in Schedule 1, 2 or 3. Before entering U.S.-origin goods under a Chapter 98 or 99 tariff item, check whether that item is listed in Schedule 4.
For a single reference to Canada’s counter-tariffs and the remission programs available to importers, including those for U.S. goods, steel tariff rate quota products and steel derivative products, the Department of Finance maintains a consolidated page.
Customs Notice 26-23 · Department of Finance: Canada’s tariff responses
2027 tariff rate quota applications open until November 15
Global Affairs Canada opened the application period for the 2027 calendar-year tariff rate quotas for supply-managed goods (dairy, poultry and eggs) on October 1, 2026. The deadline is November 15, 2026. Allocation policies under the WTO, CETA, CPTPP and CUSMA are unchanged, and applications are made electronically.
Global Affairs Canada: message to industry
Fuel excise relief: Bill C-38 introduced
The government has introduced Bill C-38, the Canadian Fuel Affordability Act, to legislate the extension of the federal fuel excise tax relief announced in early September. The bill would continue the suspension of the federal excise tax on gasoline, diesel and aviation fuels until January 31, 2027, apply rates reduced by 50% until March 31, 2027, and return to full rates on April 1, 2027.
Department of Finance news release
Forced labour: What We Heard reports released
On October 8, the government released two reports on its summer consultations. The first, from Global Affairs Canada and the CBSA, covers the regulatory approach under Bill C-35, the proposed prohibition on importing goods produced by forced labour, and drew 129 participants, four roundtables and 73 written submissions. The second covers due diligence and civil liability. Bill C-35 remains before Parliament and no implementation timeline has been set, but importers with exposure to higher-risk supply chains should follow the regulatory design closely.
What We Heard: regulatory approach under Bill C-35 · News release
Customs notices cancelled in October
The CBSA’s customs notice index shows that Customs Notice 23-13, Creation of Canada Border Services Agency’s Excise Code E70, was cancelled on October 6, and Customs Notice 22-16, on the requirement to present a Global Affairs Canada import permit for handgun importations, was cancelled on October 8.
