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.
Canada's CITT continued, in expiry review RR-2025-006, its December 30, 2020 order from expiry review RR-2019-006 on dumped oil country tubular goods from Chinese Taipei, India, Indonesia, South Korea, Thailand, Türkiye and Vietnam, except goods exported from South Korea by Hyundai Steel Company and from Türkiye by Borusan Mannesmann Boru Sanayi ve Ticaret A.Ş., and rescinded its order on such goods from Ukraine. The Tribunal found expiry was likely to result in injury for the seven countries and not likely to result in injury for Ukraine. CBSA will therefore continue anti-dumping duties on the seven countries and cease imposing them on Ukraine.
Why it matters: Entries of oil country tubular goods from Chinese Taipei, India, Indonesia, South Korea, Thailand, Türkiye and Vietnam remain subject to anti-dumping duties, except Hyundai Steel and Borusan Mannesmann shipments, while entries from Ukraine are no longer subject to them.
CBSA determined on September 17, 2026, under paragraph 76.03(7)(a) of SIMA, that expiry of the CITT finding in Inquiry No. NQ-2020-004 is likely to result in the continuation or resumption of dumping of certain concrete reinforcing bar from Algeria, Egypt, Indonesia, Italy, Malaysia, Singapore and Vietnam. The goods are hot-rolled deformed steel concrete reinforcing bar in straight lengths or coils, in diameters up to and including 56.4 millimeters, excluding plain round bar and fabricated rebar products, and excluding 10 mm (10M) rebar meeting CSA G30 18.09 coated to ASTM A775/A 775M 04a in lengths from 1 foot up to and including 8 feet.
CBSA determined on September 17, 2026, under paragraph 76.03(7)(a) of SIMA, that the expiry of the CITT's July 2, 2021 finding in Inquiry No. NQ-2020-005 on hot-rolled deformed steel concrete reinforcing bar in straight lengths or coils, commonly identified as rebar, originating in or exported from Oman and Russia is likely to result in the continuation or resumption of dumping. The goods are rebar in diameters up to and including 56.4 mm, excluding plain round bar and fabricated rebar products, and excluding 10 mm (10M) rebar meeting CSA G30 18.09 coated to ASTM A775/A 775M 04a in lengths from 1 foot up to and including 8 feet.
The Canada Border Services Agency made a preliminary determination on September 17, 2026, under subsection 38(1) of the Special Import Measures Act, that wheat gluten originating in or exported from Italy, Poland and the United Kingdom is being dumped, and imposed provisional duty on the same date on dumped goods released from that day until the CBSA terminates the investigation or the CITT makes an order or finding.
CBSA states in Customs Notice 24-37 that, effective October 21, 2024, its commercial processing systems will not accept exporter "RM" program accounts to obtain release of imported goods, and the CARM system will not accept a Commercial Accounting Declaration quoting an exporter BN15. Only BN15s set up with an importer or importer/exporter "RM" account profile can obtain release and account for goods.
Why it matters: Importers, exporters and customs brokers must use an importer or importer/exporter "RM" account, not an exporter BN15, to obtain release and file the CAD for commercial importations on or after October 21, 2024.
CBSA states that, as of November 5, 2024, importers using GIP Number 80 – Carbon Steel and GIP Number 81 – Specialty Steel Products must provide country of melt and pour (COM) information in the form and manner determined by CBSA when completing customs declarations through the Single Window Integrated Import Declaration. The requirement is a term and condition of using the GIPs, and CBSA notes the conditional COM rules are not expected to be implemented in the SW IID on November 5, though the COM field has been available on an optional basis since February 2024.
Why it matters: Importers of carbon and specialty steel under GIPs 80 and 81 must report country of melt and pour information in the SW IID as of November 5, 2024, unless they qualify for the CSA, $5,000 value or finished-product exemptions.
CBSA states in Customs Notice 24-39 that the January 1, 2025 Departmental Consolidation of the Customs Tariff (T2025) is now available on its website in different format files. The 2025 Tariff reflects scheduled duty rate reductions under individual Free Trade Agreements and the substitution of certain tariff classification pre-ambles and tariff classification numbers in chapters 3, 28, 29, 84 and 85. Changes are marked by a change bar in the PDF version, by the number 1 in the change column of the Access files, and are not marked in the HTML version; concordance tables are also provided.
The Canada Border Services Agency states in Customs Notice 25-02 that, between October 21, 2024 and January 30, 2026, it will not issue late payment penalties or late payment interest as a CARM transition measure. Effective January 31, 2026, all accounts with an overdue balance from the January 2026 statement of account will be subject to late payment penalties, and late payment interest will start accruing on overdue balances and appear on the statement of account issued February 25, 2026. Accounts not paid by the specified due date will be subject to collection measures by the Canada Revenue Agency.
Why it matters: Importers with an overdue balance on the January 2026 statement of account face CBSA late payment penalties and interest accruing from January 31, 2026, with unpaid accounts subject to Canada Revenue Agency collection.
The Canada Border Services Agency states in Customs Notice 25-24 that the Order Imposing a Surtax on the Importation of Certain Steel Goods (SOR/2025-148), as amended by SOR/2025-155, SOR/2025-266 and SOR/2026-0119, applies a 50% surtax on the value for duty of certain steel goods originating outside Canada, the United States and Mexico, with the SOR/2026-0119 amendments effective June 27, 2026 extending the tariff rate quota surtax until June 27, 2027 and changing Schedules 1 and 2.
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 score7171
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.