The Canada Border Services Agency (CBSA) has published Customs Notice 26-14 implementing the Certain Canned Vegetable Goods Surtax Order. Effective June 19, 2026, certain canned vegetable goods imported into Canada are subject to a provisional safeguard surtax of 10% of the value for duty, for a period of up to 200 days. The Government is introducing this safeguard measure to address injury to Canadian producers caused by import increases, while the Canadian International Trade Tribunal (CITT) conducts an inquiry to determine whether final safeguard measures are warranted.
The goods subject to the surtax are canned vegetables classified under the tariff classification numbers listed in Schedule 1 of the Order, namely : corn, peas, green beans, wax beans, mixes of peas and carrots, mixed vegetables, white, black, red and pinto beans, and chickpeas. The surtax applies to goods imported for commercial purposes, whether prepared, blanched, cooked, or preserved, and regardless of format (retail, foodservice, industrial or bulk). Fresh, dried and frozen vegetables are not subject, nor are ready-to-eat meals (where vegetables are not the primary component) or purées, juices, spreads, dips or pastes.
Several important exemptions apply : goods originating in the United States, Mexico, Chile, and Israel, as well as a long list of developing countries (Schedule 2 of the Order, including Bangladesh, Egypt, India, Pakistan, the Philippines, Sri Lanka, Vietnam, and others) are exempt. Goods in transit to Canada on June 19 are also excluded, provided the importer retains proof of transit (bill of lading, shipping documents, cargo control documents).
Administration and CARM coding : importers must declare safeguard-subject goods on the Commercial Accounting Declaration (CAD) using safeguard code 26135A. Note : unlike standard surtaxes entered in field 85 (“Surtax”), the safeguard amount must be entered in field 87 (“Safeguard”) of the CAD. The Duties Relief and Duty Drawback programs remain available, subject to CUSMA conditions when goods are of US or Mexican origin. The surtax applies in addition to customs duties, antidumping/countervailing duties, and applicable taxes.
Source: Customs Notice 26-14 — Certain Canned Vegetable Goods Surtax Order (June 19, 2026)