CPTPP for the UK is live: what Canadian importers change on the CAD
Effective 1 September 2026, eligible goods from the United Kingdom (plus the Channel Islands and Isle of Man) imported into Canada can claim the Comprehensive and Progressive United Kingdom Tariff (CPUKT) — tariff treatment code 35 — under CPTPP (CBSA Customs Notice 26-22).
Importer checklist
Confirm origin eligibility. Preferential rates under CPUKT apply only when the goods qualify as originating under CPTPP rules for the UK. Do not claim code 35 on non-originating goods.
Use tariff treatment code 35 on the CAD. CBSA added CPUKT as code 35 in the T2026-2 Customs Tariff update for the United Kingdom, Channel Islands, and Isle of Man (CN 26-22).
Pull the T2026-2 rates for your tariff items. Duty rates under CPUKT are published across Chapters 1–99 in the T2026-2 Customs Tariff (HTML and Access formats first; PDF later per CBSA). Match your 10-digit tariff item — do not guess from a category label.
Keep proof of origin ready. Preferential claims need supporting origin documentation under the applicable CPTPP rules. If origin, classification, or value for duty is unclear, request a CBSA ruling (see Memoranda D11-11-1, D11-11-3, and D11-4-16 cited in CN 26-22).
Use only the treatment and proof path that matches your claim. Claim CPUKT (code 35) when CPTPP origin rules and proof are met. Do not use CEUT/CETA for UK-origin goods. If claiming under the Canada–UK TCA, that is a different preferential-treatment and proof path—do not mix its codes or proofs with CPUKT.
What changed (and what did not)
- Changed: As of 1 September 2026, eligible UK goods can use CPUKT (code 35) under CPTPP (CN 26-22).
- Unchanged by this notice: MFN rates still apply when preferential origin is not met. The Canada–UK TCA UKT treatment (code 34) is not repealed by CN 26-22; it remains a separate preferential-treatment and proof path from CPUKT (code 35). Do not mix the codes or proofs. CEUT/CETA is for EU-origin goods, not UK-origin goods. U.S. counter-tariffs and SIMA measures are unaffected by this UK CPTPP notice.
FAQ
Can I claim preferential duty on my UK shipment now?
Only if the goods qualify as originating under CPTPP for the UK and you declare tariff treatment code 35 with the supporting origin proof. Check the T2026-2 rate for your exact tariff item.
What is code 35?
Per Customs Notice 26-22, code 35 is the Comprehensive and Progressive United Kingdom Tariff (CPUKT).
Does this cover Channel Islands and Isle of Man?
CN 26-22 states the T2026-2 list of countries includes CPUKT for the United Kingdom, the Channel Islands, and Isle of Man.
Where do I look up the new rates?
CBSA’s T2026-2 Customs Tariff (HTML/Access). PDF version to follow per the notice.
Sources
- Customs Notice 26-22: Amendment to the Departmental Consolidation of the Customs Tariff - United Kingdom (https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-22-eng.html) (Ottawa, 1 Sep 2026)
- CBSA Customs Notices index (https://www.cbsa-asfc.gc.ca/publications/cn-ad/)
- Memorandum D11-11-1 (National Customs Rulings), D11-11-3 (Advance Rulings for Tariff Classification), D11-4-16 (Advance Rulings Under Free Trade Agreements) — as cited in CN 26-22
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