Norquin·Resources

Resources. Everything we have written.

Changes at the border as they land, answers taken from the memoranda that govern them, and how the entry check itself works. Every figure on every page is read off the source it names.

Changes at the border

A dated register of what moves on a Commercial Accounting Declaration. Every number read off the CBSA notice it came from. The changes index.

  1. Field 87, not field 85

    Canada's 2026 safeguard surtaxes on canned vegetables (26135A) and wood cabinets (26169A) are declared in field 87 of the Commercial Accounting Declaration, not field 85.

  2. Canned vegetables, 10% safeguard

    Canada's provisional 10% safeguard surtax on certain canned vegetable goods.

  3. Wood cabinets, 25% safeguard

    Canada's provisional 25% safeguard surtax on certain wood cabinets, vanities and their subassemblies.

  4. Canadian steel, out of the 25%

    Canada's 25% steel derivative goods surtax, code 25267A, is declared in field 85 of the CAD.

  5. US goods, 15, 25 or 50%

    Canada's new surtax on certain US-origin goods from 8 September 2026, codes 26186A, 26186B and 26186C, declared in field 85 of the CAD.

  6. US steel and aluminum, now 50%

    From 8 September 2026 US steel and aluminum goods in the new Schedules 1.1 and 2.1 carry 50%, codes 26187A to 26187D; goods in transit keep 25% under 25095A.

  7. Aluminum, smelt and cast from 1 October

    From 1 October 2026 aluminum imports must declare the country of largest smelt, second-largest smelt and most recent cast on the Single Window declaration.

Answers from the source

One question each, answered from the memorandum or the section of the Act that governs it. The answers index.

  1. Customs clearance in Canada: how it works, time and cost

    Release first, then the CAD and the payment. Freight, courier or mail, the $20, $40 and $150 parcel limits, CBSA's own timing standards, and the three bills you pay.

  2. How much it costs to import a car from Japan to Canada

    Duty on the price up to the ship, not the freight: 6.1%, or 0% with a CPTPP certification. Then GST, the $100 air conditioner tax, the Green Levy on some larger cars, the port, the trip home and provincial tax.

  3. Importing from China to Canada

    Goods made in China pay Canada's MFN rate, no preference. Some also owe a surtax on steel, aluminum or cabinets, or anti-dumping duty. Then 5% GST, and the invoice CBSA asks for.

  4. What a customs broker does, and when you need one

    What a licensed customs broker does, what stays with the importer, the licence, the ink-signed agency agreement, who sets fees, and when you can clear goods yourself.

  5. How to import goods into Canada as a business

    What a business needs to import into Canada today: the CRA business number, its own CARM account, RPP security or payment at release, the tariff item, origin, permits, who files, and records.

  6. Charged the US surtax on goods not made in the US?

    Charged Canada's US surtax on something made in Japan or China? Why origin, not the store, decides it, how a parcel still gets billed, and the time limits to claim it back.

  7. Form B2G: getting duty back on a parcel

    Form B2G is how a person gets duty, GST or surtax back from CBSA on a personal parcel: the time limits, the receipt to attach for each route, and the address to mail it to.

  8. Are kei trucks legal in Canada?

    A kei truck can come into Canada at 15 years old, counted from the build month: the duty (6.1%, or 1.1% under the CPTPP), the GST, the $100 air conditioner tax, and what five provinces ask before road use.

  9. A US company that imports into Canada can claim the duty back

    A non-resident importer is the importer of record: the entries carry its business number, it paid the duties, and section 74 gives it four years to apply for a refund of what was overpaid.

  10. Does the US surtax apply to your goods?

    From 8 September 2026, US-origin goods under 335 listed tariff items carry a surtax of 15%, 25% or 50%. Where they were made decides it, and parcels pay it too.

  11. Who can recheck the entries, and who can file the refund

    In CARM a duty refund is an adjustment to the CAD, filed by the importer or by a customs broker or third party consultant it authorizes, within four years under section 74.

  12. The refund does not include GST

    CBSA excludes GST from every refund it grants under customs legislation, so a section 74 duty refund never puts the GST back on the account.

  13. Every CAD reason code, decoded

    Every reason code for a Commercial Accounting Declaration adjustment, tabled from CBSA's Memorandum D17-2-1.

  14. The 90-day correction rule

    Section 32.2 of the Customs Act gives an importer 90 days to correct a declaration once they have reason to believe it is wrong, backed by the AMPS penalty C082.

  15. Assists and royalties

    An assist, such as a mould supplied to the vendor, is always added to the price paid or payable, apportioned across production.

How the check works

What the check does to an entry, and what the document it produces looks like.

  1. Checking an entry before you file

    The same nine checks, run before it goes out under your licence.

  2. A finished report

    What is wrong, what to file, and what we could not prove. The whole document, on a demonstration entry.

  3. Does the 2026 US surtax hit your goods?

    Check one product against the list: the rate, whether it applies to where yours were made, and what it adds.

  4. The 25 % US surtax refund

    Repealed 1 September 2025. Two years from import to claim it back by adjustment.

Was it declared right? That is a line by line question about a document, and it has a definite answer. Norquin checks Canadian customs entries against the published tariff and says plainly which lines it cannot prove.