Canada's September 2026 surtax changes: what ecommerce sellers should check

Checked as of September 23, 2026. This article covers Canadian imports and the September 2026 measures described below.

A replenishment shipment can arrive with the same products and the same supplier price, yet leave you with a different margin. Canada's September tariff changes make this a good time to review the cost assumptions behind your next purchase order.

The United States Surtax Order (2026) applies surtaxes of 15%, 25% or 50% to specified U.S.-origin goods, depending on their tariff item. CBSA Customs Notice 26-23, dated September 7, explains the measures effective September 8, 2026.

Your action is to identify which SKUs are affected, establish their revised landed cost, and carry that information through purchasing and fulfillment. Applying one percentage to your entire catalogue would obscure the products that actually need attention.

Start with the product, its origin and the import date

Build a review sheet with one row per SKU. Include the Canadian tariff item, product description, materials, intended use, country of origin, supporting supplier documents and the shipment's expected import date. Assign someone to resolve missing fields.

Origin deserves its own column. The Order uses origin determined under the applicable marking regulations. A U.S. warehouse address does not establish U.S. origin, and sending U.S.-origin goods through another country does not by itself change their origin.

If the same SKU comes from more than one manufacturer, ask whether you need separate records by supplier or production lot. A single default origin in your product system can hide a meaningful difference between replenishments.

Start with your largest upcoming purchases, highest-volume products and thinnest margins. Review the rest of the catalogue in a scheduled second pass rather than leaving it indefinitely unchecked.

Match the exact tariff item

The Department of Finance's current product list contains the September 8 measures alongside historical tables. Use the section applicable to the shipment's date and check the legal Order's schedules.

As an illustration of why detail matters, the September list shows 25% for tariff item 9403.40.00, covering wooden kitchen furniture, and 50% for 9403.50.00, covering wooden bedroom furniture. Those descriptions do not classify your product for you. Its specifications determine the appropriate classification.

Send your customs broker the existing classification, supplier invoice, product specifications and origin evidence together. Ask for a written response identifying the applicable tariff item, rate, effective date and any exception being relied on. Keep that response with the SKU review record so purchasing does not have to reconstruct the decision next month.

Check low-value orders and exceptions separately

CBSA's notice says the surtax can apply to covered goods even when they fall below postal or courier de minimis thresholds. A small order value alone therefore does not settle whether an affected product attracts surtax.

The notice also describes an exception for goods in transit to Canada when the measure took effect, with supporting evidence required. For shipments around September 8, give your broker the actual transport documents and movement dates. A purchase order date alone is not a transport record.

There are also remission provisions with their own conditions. CBSA's surtax remission notice describes qualifying uses and goods. Ask whether any provision applies to your specific import and what documentation is needed. Until that is confirmed, keep potential relief separate from your approved cost forecast.

Recalculate the next receipt's margin

Use a clearly labelled hypothetical example to test your spreadsheet. Suppose a broker confirms that an incoming shipment is subject to a 25% surtax and has a total value for duty of CAD $20,000, spread evenly across 1,000 identical units.

The surtax calculation is:

CAD $20,000 × 25% = CAD $5,000, or CAD $5 per unit.

Assume the product sells for CAD $60, its existing modelled landed cost is CAD $24 per unit, and other variable selling and fulfillment costs total CAD $14. Contribution before fixed overhead would move from CAD $22 to CAD $17 per unit when the additional CAD $5 surtax is included and everything else stays constant.

That is a CAD $5,000 reduction across 1,000 units sold at the assumed price. The example isolates surtax; a complete model must separately consider other duties, brokerage, transport and applicable tax treatment. Value for duty also needs to be established correctly rather than assumed to equal a storefront selling price.

For planning, retain both the old and revised calculations. Your existing stock and your next receipt may have different costs. Finance can determine the accounting treatment while the commercial team uses the expected replenishment cost to assess promotions and future orders.

Give each team a specific decision

Purchasing needs to know which open orders require a cost review before approval. Ask suppliers about alternatives, but compare their confirmed total cost, product suitability and lead time before changing supply.

Marketing needs a revised contribution estimate for affected products. Recheck discount depth, bundles and free-shipping thresholds using the new assumptions. A promotion planned against older inventory costs may not support its intended margin after replenishment.

Your fulfillment team needs accurate SKU and shipment records. Share confirmed origin and product information where it is used in cross-border shipping documentation, and identify who owns updates. Keep the broker's classification decision attached to the underlying product data.

Customer service needs the delivery and import-charge terms that actually apply to the offer. Review those terms with whoever manages checkout and international shipping so the customer sees a consistent explanation.

A practical checklist for this week

1. Export the SKUs on open purchase orders and upcoming inbound shipments.
2. Gather missing classifications, specifications and origin evidence.
3. Obtain broker confirmation of the applicable measures and any exceptions.
4. Update the landed-cost forecast for affected receipts.
5. Review promotions and purchasing decisions with the revised contribution figures.
6. Save the source date and decision owner, and set the next review before the following replenishment order.

Finish with an approved SKU list that purchasing, finance and fulfillment can all use. That gives the next shipment a documented cost assumption before it reaches the dock.