CBSA just published the Sep 8 U.S. surtax codes: what to put on the CAD

September 9, 2026

CBSA Customs Notice 26-23 (Ottawa, 7 Sep 2026) is the admin notice for Canada's United States Surtax Order (2026). The Order is in force as of 8 September 2026. This is the follow-up to our 4 Sep importer brief: that post covered Finance's list and rates; this one covers how you declare the surtax on the Commercial Accounting Declaration (CAD).

Same day, CBSA also updated Customs Notice 25-11 for the existing U.S. steel and aluminum surtax: some lines move from 25% to 50% effective 8 Sep 2026, with new CAD codes.

This is dated border news. It is not a product how-to. Classify and rate from the official schedulesnot from this summary.

Importer checklist (use this on the next CAD)

1. Match your tariff item to the right Order.

   • Broad counter-tariff package → Schedules to the United States Surtax Order (2026) / Finance list.
   • Steel and aluminum under the 2025 steel/aluminum Order → Schedules in the amended United States Surtax Order (Steel and Aluminum 2025) (Schedules 1 / 1.1 / 2 / 2.1).

2. Confirm U.S. origin for marking. Surtax under both notices applies to goods eligible to be marked as goods of the U.S. under the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations. It 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 (CN 26-23 para 5; CN 25-11 para 15).

3. Declare the correct surtax code on the CAD (field 85 "Surtax"), via CARM Client Portal, EDI, or API.

United States Surtax Order (2026) — CN 26-23 para 24

Rate	Schedule	CAD surtax code
15%	Schedule 1	26186A
25%	Schedule 2	26186B
50%	Schedule 3	26186C

Steel and aluminum Order — CN 25-11 para 32 (updated 7 Sep 2026)

Goods / rate	Schedule	CAD surtax code
Aluminum 25%	Schedule 1	26187A
Aluminum 50%	Schedule 1.1	26187B
Steel 25%	Schedule 2	26187C
Steel 50%	Schedule 2.1	26187D
In transit on or before 8 Sep 2026 (still at the prior 25% treatment for the rate bump)	—	25095A

4. Self-declare the dollar amount when using the CARM self-declare option. Enter the calculated surtax in field 85 (CN 26-23 para 25; CN 25-11 para 32).

5. Keep in-transit proof if you claim the exception. For CN 26-23, goods in transit to Canada on the day the Order came into force are not subject to that surtax; proof can include bill of lading, report of entry, and cargo control documents (CN 26-23 para 19). For the steel/aluminum rate increase, goods in transit on or before 8 Sep 2026 stay at 25% (code 25095A), not 50% (CN 25-11 para 29).

6. Do not stack the 2026 Order surtax with the Steel Derivative Goods Surtax Order on the same goods—only the 2026 Order surtax applies (CN 26-23 para 8).

7. Remission / relief. Where goods are not already covered under the United States Surtax Remission Order (2025), remission requests continue under Finance's U.S. Remission Framework (CN 26-23 para 39). Duties Relief and Duty Drawback remain available for surtax paid or payable, subject to CUSMA rules (CN 26-23 para 11).

What CN 26-23 clarifies that the Finance list alone did not

• Chapters 98 and 99 are generally exempt from the 2026 Order surtax unless the Chapter 98/99 tariff item is listed in Schedule 4 (CN 26-23 para 7).
• Surtax applies to commercial and casual goods, including shipments under postal/courier de minimis remission—surtax can still be due (CN 26-23 paras 9 and 29).
• GST is calculated on value for tax including surtax (examples in CN 26-23 para 16).
• The imposition of a surtax itself is not appealable; origin / classification / valuation determinations still follow the normal Customs Act path (CN 26-23 paras 37–38).

FAQ

What code do I put on the CAD for a Schedule 2 (25%) line under the new 2026 Order?
26186B. Put the dollar amount in field 85.

My aluminum line jumped to 50%—is that 26186C or a steel/aluminum code?
If it is under the steel and aluminum Order schedules (1.1 / 2.1), use 26187B (aluminum 50%) or 26187D (steel 50%) per CN 25-11—not the 26186x codes from CN 26-23. Confirm which Order and Schedule your tariff item sits on.

Goods were on the truck to Canada on 8 Sep—do I owe the new 2026 Order surtax?
If they were in transit to Canada on the day the Order came into force and you hold proof, CN 26-23 para 19 says that surtax does not apply. Document it.

Can I appeal the surtax?
No—the surtax itself is not subject to appeal. You can still challenge CBSA determinations on origin, tariff classification, or value for duty under the Customs Act (CN 26-23 paras 37–38).

Where is the product list?
Finance Canada's list of products subject to counter-tariffs effective 8 September 2026, read with the Schedules to the Order and the CBSA notices above.

Sources

• Customs Notice 26-23: United States Surtax Order (2026) (7 Sep 2026)
• Customs Notice 25-11: United States Surtax Order (Steel and Aluminum 2025) (updated 7 Sep 2026)
• Finance Canada — list of products subject to counter-tariffs effective 8 Sep 2026
• Memorandum D16-1-1 (surtax administration); Memorandum D17-1-10 (CAD coding)

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J.W. Smith Customs Broker Ltd. clears commercial shipments into Canada. Need your next U.S. entry checked against CN 26-23 / CN 25-11 before you transmit the CAD? Get an estimate.