Canada Imposes 10% Surtax on Certain Canned Vegetable Imports
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Effective
June 19, 2026, the Government of Canada imposed a provisional
10% surtax on the value for duty of certain canned vegetable goods imported into Canada for commercial purposes.
The measure may remain in effect for up to 200 days while the Canadian International Trade Tribunal conducts its safeguard inquiry. The surtax may end earlier if the Tribunal determines that the imports are not causing or threatening serious injury to Canadian producers.
Goods Covered
The surtax applies to certain:
- Corn
- Peas
- Green beans and wax beans
- Mixes of peas and carrots
- Mixed vegetables
- White, black, red and pinto beans
- Chickpeas
The measure applies regardless of whether the goods are packaged for retail, foodservice, industrial or bulk use. It also covers organic and conventionally produced goods and products that are whole, cut, sliced, diced, cooked, preserved or seasoned with common canning ingredients.
The following tariff classification numbers are included:
- 2005.40.00.00
- 2005.51.90.19
- 2005.51.90.90
- 2005.59.00.00
- 2005.80.00.00
- 2005.99.11.00
- 2005.99.19.00
- 2005.99.20.19
- 2005.99.20.99
- 2005.99.90.15
- 2005.99.90.18
- 2005.99.90.19
- 2005.99.90.98
- 2005.99.90.99
Goods otherwise classifiable under one of these numbers remain subject to the safeguard even when they qualify for a reduced or duty-free classification under Chapter 99.
Exceptions
The surtax does not apply to goods that:
- Originate in the United States, Mexico, Chile, Israel, another Canada-Israel Free Trade Agreement beneficiary, or a developing country or territory listed in Schedule 2 of the Order
- Were in transit to Canada when the surtax came into force on June 19, 2026, provided the importer has supporting shipping documentation
- Are classified under Chapter 98
- Are imported as casual goods
- Are fresh, dried or frozen vegetables
- Are ready-to-eat meals or entrées in which vegetables are not the primary component
- Have been substantially altered into purées, powders, juices, spreads, dips or pastes
Importers claiming an origin-based or in-transit exception must retain appropriate supporting records. CBSA may request commercial invoices, certifications of origin, bills of lading, cargo control documents or other evidence during an examination or verification.
Accounting Requirements
Affected commercial imports must be declared using safeguard code
26135A.
The safeguard amount must be entered in
field 87, “Safeguard,” of the Commercial Accounting Declaration. It must not be entered in field 85, which is used for standard surtaxes. Importers using CARM’s self-declaration option are responsible for calculating and entering the safeguard amount.
The 10% surtax is payable in addition to any applicable customs duties, anti-dumping or countervailing duties and taxes. For example, an affected shipment with a value for duty of $1,000 would incur a $100 safeguard surtax before other applicable duties and taxes are calculated.
Recommended Actions for Importers
Importers should immediately:
- Review their product databases and Canadian tariff classifications to identify affected goods.
- Confirm the country of origin using the applicable Canadian origin rules.
- Review commercial entries accounted for on or after June 19, 2026, to confirm that the safeguard was correctly declared.
- Retain proof supporting any origin-based, in-transit or other exception.
- Update landed-cost, pricing and purchasing calculations to account for the additional duty.
- Provide Buckland with accurate product descriptions, tariff classifications, countries of origin and supporting documentation before importation.
Where the surtax was not correctly self-assessed, or was applied in error, an adjustment to the Commercial Accounting Declaration may be required.
Buckland will continue to monitor the CITT inquiry and any further guidance from CBSA. Please contact your Buckland representative for assistance determining how this measure may affect your imports.
Source: Customs Notice 26-14:
Certain Canned Vegetable Goods Surtax Order 