Customs Notice 26-17: Certain Wood Cabinet and Vanity Goods Surtax Order

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Applicable Goods

• Effective July 31, 2026, a 25% provisional safeguard surtax applies to certain wood cabinets and vanities, and their subassemblies, imported into Canada for commercial purposes. The surtax applies to goods classified under tariff items 9403.40.00.10, 9403.60.10.31, 9403.60.10.39 and 9403.91.00.90 under the Certain Wood Cabinet and Vanity Goods Surtax Order, which covers goods made in whole or in part of wood products and intended for permanent installation, including frames, doors, drawers, panels and attached shelving. 
• The surtax is calculated on the value for duty of the imported goods and is payable in addition to any applicable customs duties and taxes. This provisional safeguard measure will remain in effect for a maximum of 200 days, pending the outcome of the Canadian International Trade Tribunal's safeguard inquiry.
• Please ensure your shipment and product details are provided to us promptly so we can account for the surtax correctly.

Exemptions

The surtax does not apply to the following goods:

• CUSMA Countries: Goods originating in the United States or Mexico.
• CCFTA & CIFTA Partners: Goods originating in Chile, Israel or another CIFTA beneficiary.
• Developing Countries: Goods originating in one of the 77 developing countries and territories identified in Schedule 2 of the Surtax Order (e.g. Bangladesh, Kenya, the Philippines, Ukraine, among others). See Schedule 2 of the Surtax Order for the full list of countries.
• In-Transit Goods: Goods that were in transit to Canada on the day on which the surtax comes into force, which is July 31, 2026

• Excluded Goods: freestanding furniture not designed for permanent installation; aftermarket organizational accessories (e.g. dividers, rotating inserts); decorative wood accessories (e.g. corbels, rosettes); metal hardware components; and medicine cabinets 17.78 cm or less in depth with an attached mirror. 

We understand that navigating customs regulations and trade policies can be complex. As your trusted broker, we are here to simplify this process for you, ensuring your shipments comply with all requirements and avoiding any unnecessary delays or surtaxes. Please feel free to reach out to us with any questions or if you need assistance with your next shipment.

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Further Reading

‍Link to Publication CN 26-17: 

https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-17-eng.html

‍Link to Surtax Order (Order in Council): 

https://orders-in-council.canada.ca/attachment.php?attach=48877&lang=en

‍Schedule of Subject HS Codes: 

• 9403.40.00.10
• 9403.60.10.31
• 9403.60.10.39
• 9403.91.00.90

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