Certain wood cabinets and vanities, and their subassemblies, imported into Canada carry a 25% surtax on the value for duty, in force since 31 July 2026. It is a provisional safeguard while the Canadian International Trade Tribunal decides whether a final measure is warranted.
| Rate | 25% of value for duty |
|---|---|
| In force | 31 July 2026 |
| Safeguard code | 26169A |
| CAD field | 87 Safeguard, not 85 Surtax |
| Duration | up to 200 days from 31 July 2026 |
| Covers | the cabinets and vanities, and their subassemblies |
Are subassemblies covered
Yes. The order reaches the subassemblies, not only the finished cabinet or vanity. A part that sat outside the last surtax you dealt with may be inside this one, and at 25% the difference is not small.
Which field does 26169A 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 25%. We wrote that up separately: field 87, not field 85.
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 26-17, Certain Wood Cabinet and Vanity Goods Surtax Order. Published 31 July 2026, updated 5 August 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. CBSA revises these notices without a changelog, so check the date on its page before relying on this one.