28 August 2026
Wood cabinets. A 25% safeguard.
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 |
Subassemblies are named
The order reaches the subassemblies, not only the finished cabinet or vanity. A part that was outside the last surtax you dealt with may be inside this one, and at 25% the difference is not small.
The part that is easy to miss
The amount goes 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. We wrote that up separately: field 87, not field 85.
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.
Whether a given entry was declared correctly is a line by line question about a document. That is what our entry check answers.
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.
- Memorandum D17-1-10, Coding of Customs Accounting Documents.
Read on 28 August 2026. CBSA revises these notices without a changelog, so check the date on its page before relying on this one.