Certain canned vegetable goods imported into Canada carry a 10% surtax on the value for duty, in force since 19 June 2026. It is a provisional safeguard while the Canadian International Trade Tribunal decides whether a final measure is warranted.
| Rate | 10% of value for duty |
|---|---|
| In force | 19 June 2026 |
| Safeguard code | 26135A |
| CAD field | 87 Safeguard, not 85 Surtax |
| Duration | up to 200 days from 19 June 2026 |
| Value for duty | determined under sections 47 to 55 of the Customs Act |
Which field does 26135A go in
Field 87 "Safeguard", not field 85 "Surtax". CBSA sets this out as an important note, because every surtax before this one used field 85. It also lands in the value for tax under section 215 of the Excise Tax Act, so the GST is calculated on the amount including the 10%. We wrote that up separately: field 87, not field 85.
How long does the canned vegetable surtax last
Up to 200 days from 19 June 2026. If the Tribunal finds that no goods are being imported under conditions that cause or threaten serious injury, the surtax stops on the date of that finding. After the provisional period it applies only to the goods the Tribunal names.
So an entry filed today sits under a measure with a start date, a ceiling of 200 days, and an end that is not yet known.
Update, 27 September 2026. The Tribunal issued its report on 9 September 2026. The Minister of Finance's statement that day does not say what it found, only that the surtax stays while the government reviews it:
"While the government reviews the CITT report, the 10 per cent surtax on global imports of canned vegetables announced on June 10, 2026, remains in place for its maximum duration of 200 days or until it is replaced by final safeguard measures."
What to do if it was declared wrong
From the notice: where surtax was not correctly self-assessed, or was self-assessed in error for commercial goods, an adjustment to the CAD may be submitted through the CARM Client Portal or through EDI or an API.
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.
Sources. Every figure above was read off these pages.
- CBSA Customs Notice 26-14, Certain Canned Vegetable Goods Surtax Order. Published 19 June 2026, updated 29 June 2026 and 5 August 2026.
- Canada Gazette Part II, SOR/2026-135, the Order itself.
- Statement by the Minister of Finance on the CITT report on global imports of canned and frozen vegetables. 9 September 2026.
- Excise Tax Act, section 215, value of imported goods for tax.
- Memorandum D17-1-10, coding of customs accounting documents.
Read on 29 August 2026; the 9 September statement added on 27 September 2026. CBSA revises these notices without a changelog, so check the date on its page before relying on this one.