Tax & Trade Blog

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IMPORTING ALUMINUM TO CANADA?

GAC PERMIT REQUIREMENTS: MORE THAN MEETS THE EYE

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In a major development for importers of aluminum products, Canada is strengthening reporting requirements for aluminum imports under General Import Permit No. 83 (“GIP 83”) via a recently published Notice to Importers (the “Notice”).

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EXPIRY REVIEW: SMALL POWER TRANSFORMERS

CITT TO REVIEW ANTI-DUMPING DUTIES ON CERTAIN SMALL POWER TRANSFORMERS

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On October 1, 2026, the Canadian International Trade Tribunal (“CITT”) announced that it is starting its expiry review (“Review”) on the dumping and subsidizing of certain small power transformers from Chinese Taipei, and South Korea. The CITT will use its Review to determine whether existing trade protections – in place since 2021 – will continue for another five years or be allowed to expire.

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复审台湾和韩国进口的小型电力变压器的关税

有意参与者得在10月16日提交通知书

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EXPIRY REVIEW: SMALL POWER TRANSFORMERS

CITT TO REVIEW ANTI-DUMPING DUTIES ON CERTAIN SMALL POWER TRANSFORMERS

For the English Version of this Report, please click here.

2026年10月1日，加拿大国际贸易法庭（“CITT”）宣布启动对来自中国台湾和韩国的某些小型电力变压器反倾销和反补贴措施的到期复审（“复审”）。CITT将通过此次复审，决定从2021年起实施的贸易保护措施是否需再延长五年，或让它到期失效。

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BONDED WAREHOUSES DO NOT STOP TRQ CLOCK

CBSA: STEEL IMPORTERS NEED UPFRONT QUOTA BEFORE IMPORT!

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We have previously written about Canada’s Steel Tariff Rate Quota (“TRQ”) regime here and here. For Canadian importers of steel into Canada, not originating from either the US or Mexico, the name of the game has recently been to ensure that all imports fall within Canada’s applicable TRQ regime.

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FCA OVERTURNS CITT IN MEDLINE

FCA RESTORES NARROW “FOR USE IN” TEST FOR CHAPTER 99 RELIEF

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Importers seeking duty relief under Chapter 99 of the Customs Tariff often need to establish that imported goods are “for use in” other qualifying goods or activities. In Canada (Attorney General) v. Medline Canada Corporation, 2026 FCA 74 (“Medline Canada”), the Federal Court of Appeal (“FCA”) clarified that this phrase requires more than goods being used together in a practical or commercial sense with limited or no physical connection — overturning a prior Canadian International Trade Tribunal ("CITT”) decision.

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TARIFF CLASSIFICATION & BILINGUAL INTERPRETATION

CITT CONFIRMS THE NARROWER SHARED MEANING MAY DETERMINE THE RESULT

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Tariff classification is the process of identifying and categorizing goods imported into Canada under the applicable tariff provisions. It determines the applicable rate of customs duty and, in turn, how much duty an importer must pay when the goods enter Canada.

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DANGERS OF SELF-ISSUED USMCA CERTIFICATES

IMPORTERS MAY SIGN OWN CERTIFICATES – BUT AT OWN PERIL!

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One of the significant changes introduced by the Canada-United States-Mexico Agreement ("USMCA"), relative to the former NAFTA regime, was the expansion of who may complete and execute a USMCA Certification of Origin. In particular, importers are now permitted to complete and sign their own Certifications of Origin, rather than relying solely on exporters or producers.

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CHAT GPT, HAVE I COMMITTED CUSTOMS FRAUD?

UPTICK IN FRADULENT UNDER-VALUATION WITH NEW TARIFF ENVIRONMENT

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Not since the 1980s and ‘90s has our specialized Customs, Trade & Indirect Tax Firm seen such an uptick in clients with significant under-valuation issues with the Canada Border Services Agency (“CBSA”).

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SETTLER’S EFFECT RULES WHEN MOVING TO CANADA

PERSONAL AND HOUSEHOLD GOODS CAN BE IMPORTED DUTY-FREE WHEN IMMIGRATING

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Canada allows newcomers to Canada to import personal belongings duty-free under the "Settler's Effects" tariff classification, HS Code No. 9807.00.00 (the “Settler’s Effects HS Code”). However, the Canada Border Services Agency (“CBSA”) maintains strict policies with respect to using the Settler’s Effects HS Code.

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SURETY BONDS CAUGHT IN INSURANCE TAX NET

SUPERIOR COURT CONFIRMS SURETY BONDS SUBJECT TO CORPORATE INSURANCE TAX

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Commercial surety bonds ("Surety Bonds") are a vital but frequently misunderstood staple of international trade. Importers and customs brokers rely on Surety Bonds to secure various financial obligations with the Canada Border Services Agency ("CBSA"), including Release Prior to Payment ("RPP") bonds under CARM, bonded warehouses, carrier agreements, and customs appeal bonds.

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CANADA CONSULTS ON FORCED LABOUR BAN

CONSULTATIONS ON BILL C-35 CLOSE ON AUGUST 21, 2026

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We have previously written about Canada's draft forced labour laws in Bill C-35 here . Canada has now launched public consultations with respect to Bill C-35, with the consultation period remaining open from July 27 to August 21, 2026.

In this Customs & Trade Report, we review the key details importers need to know regarding the public consultations on Bill C-35.