CBSA 发布 Customs Notice 26-11，CARM 系统新增 Excise Exemption Code F00 以适用联邦燃油消费税暂停
Temporary suspension of the federal fuel excise tax
CBSA 在 Customs Notice 26-11 中通知，CARM 系统已作修改，以适用对无铅汽油、无铅航空汽油、柴油、航空燃油和含铅航空汽油的联邦燃油消费税临时暂停。加拿大政府 2026 年 4 月 14 日宣布修订 Excise Tax Act，将联邦消费税税率设为 0 cents per litre，自 2026 年 4 月 20 日起至 2026 年 9 月 7 日（含）适用；6 月 18 日宣布将含铅航空汽油纳入，同样自 2026 年 4 月 20 日起至 2026 年 9 月 7 日（含）；9 月 2 日宣布暂停延长至 2027 年 1 月 31 日。
进口无铅汽油、柴油、航空燃油等燃料的贸易链伙伴，在 CAD 申报时须填报新的 Excise Exemption Code F00 才能适用暂停税率。
Ottawa, April 17, 2026
Updated: September 3, 2026
1. The purpose of this Customs Notice is to advise of the changes made to the CBSA Assessment and Revenue Management (CARM) system to allow the temporary suspension of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel, aviation fuel and leaded aviation gasoline.
Background
2. On April 14, 2026, the Government of Canada announced legislative amendments to the Excise Tax Act to temporarily suspend the application of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel and aviation fuel by setting the federal excise tax rate to 0 cents per litre, effective April 20, 2026 until September 7, 2026, inclusive.
3. On June 18, 2026, the Government of Canada announced that this temporary suspension would be extended to leaded aviation gasoline, setting the federal fuel excise tax rate to 0 cents per litre, effective April 20, 2026 until September 7, 2026, inclusive.
4. On September 2, 2026, the Government of Canada announced that the temporary suspension of the federal fuel excise tax will be extended until January 31, 2027.
5. From February 1 through March 31, 2027, the Government of Canada will apply 50% of the regular federal fuel excise tax rates. On April 1, 2027, the federal fuel excise tax will return to their full rates.
Application
6. To benefit from this temporary suspension of the federal fuel excise tax applicable on unleaded gasoline, unleaded aviation gasoline, diesel fuel, aviation fuel and leaded aviation gasoline, the Trade Chain Partner (TCP) will be required to enter the new Excise Exemption Code F00 when completing a Commercial Accounting Declaration (CAD) for those imported fuels.
Additional information
7. For more information on Excise codes in the CBSA Assessment and Revenue Management (CARM) system, please refer to the Canada Border Services Agency’s Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system.
8. For more information, contact the CBSA Border Information Service (BIS) line:
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3500
TTY: 1-866-335-3237
Client Support Contact Form (web form)
Contact Us at the CBSA website may also be accessed for information.
来源：CBSA · Customs Notices · cbsa-asfc.gc.ca