Comprehensive and Progressive United Kingdom Tariff Effective September 1, 2026
The Canada Border Services Agency (CBSA) has announced amendments to the 2026 Customs Tariff following the entry into force of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the United Kingdom on September 1, 2026.
As a result, eligible goods originating from the United Kingdom and imported into Canada may now qualify for preferential tariff treatment under the new Comprehensive and Progressive United Kingdom Tariff (CPUKT).
What Is Changing?
Effective September 1, 2026, eligible goods from the United Kingdom may claim the: Comprehensive and Progressive United Kingdom Tariff (CPUKT) – Tariff Treatment Code 35 The updated T2026-2 Customs Tariff reflects this new tariff treatment and includes:- The United Kingdom in the list of countries eligible for CPUKT treatment
- The Channel Islands and Isle of Man in the applicable country list
- CPUKT duty rates for applicable tariff items throughout Chapters 1 to 99 of the Customs Tariff
Importer Considerations
Importers seeking to claim CPUKT treatment should ensure their goods meet the applicable CPTPP rules of origin and eligibility requirements before claiming the preferential tariff rate. Companies importing goods from the United Kingdom should review their current classifications and customs documentation to determine whether the new tariff treatment may affect their duty obligations. Where there is uncertainty regarding the origin, tariff classification, or value for duty of imported goods, importers may request a ruling from the CBSA. Guidance regarding rulings is available through:- Memorandum D11-11-1: National Customs Rulings
- Memorandum D11-11-3: Advance Rulings for Tariff Classification
- Memorandum D11-4-16: Advance Rulings Under Free Trade Agreements