Canada Amends United States Surtax Order on Steel and Aluminum Products
Effective September 8, 2026, the Government of Canada increased surtax rates on select U.S.-origin steel and aluminum products from 25% to 50% under the updated United States Surtax Order (Steel and Aluminum 2025). These changes were introduced in response to new U.S. Section 338 tariffs on Canadian goods.
Key Changes to the Order
- Certain U.S.-origin steel and aluminum products have been moved into new schedules and are now subject to a 50% surtax.
- Other steel and aluminum products remain subject to the existing 25% surtax.
- The surtax continues to be calculated on the Value for Duty (VFD) and is payable in addition to any applicable customs duties, GST, and SIMA duties.
Important Relief Provisions
- Goods that were already in transit to Canada on or before September 8, 2026, remain eligible for the previous 25% surtax rate, provided importers maintain supporting transportation documentation.
- Existing remission programs, Duty Relief, and Duty Drawback provisions remain available for qualifying importers and products. Source
EU: CBAM extension of TARIC document code Y238
The Commission has decided to extend the validity of TARIC document code Y238 until 31 December 2026. The extension is reflected in TARIC. The scope and the conditions of use of the code remain unchanged. Importers who submitted an application for authorised CBAM declarant status before 1 April 2026 and who have not yet obtained a CBAM account number, including those whose decision is suspended pending the outcome of an appeal, remain entitled to use TARIC document code Y238 in their customs declarations until 31 December 2026 for the duration of their pending or suspended status. The extension is a temporary measure intended to allow the remaining applications to be processed without disrupting trade flows.
EU Tariff quotas GOES
Specific tariff quotas are opened in relation to imports into the Union of GOES and SLCs falling under the CN codes (7225 11 00, 7226 11 00 and 8504 90 13). A provisional safeguard duty is introduced in relation to imports into the Union of certain grain-oriented flat- rolled products of silicon-electrical steel, currently falling under the CN codes 7225 11 00 and 7226 11 00. A provisional safeguard duty is introduced in relation to imports into the Union of steel laminations and cores, whether or not stacked or wound, currently falling under the CN code 8504 90 13, whether or not incorporated in transformers, falling under the CN codes 8504 21 00, 8504 22 10, 8504 22 90, 8504 23 00, 8504 31 21, 8504 31 29, 8504 31 80, 8504 32 00, 8504 33 00 and 8504 34 00.
The amount of the duty shall be the difference between the established price threshold and the net free-at-Union-frontier price, before duty, if the latter is lower than the former. The amount of the provisional safeguard duty applicable to the steel laminations and cores, whether or not stacked or wound, when incorporated in transformers, shall be 1 140 EUR per ton as incorporated in the transformer. The economic operators shall declare the weight in tonnes of a core in a transformer using the measurement unit TNEO.
Mexico Eliminates Benchmark Prices for Textiles and Apparel
On September 14, 2026, the Ministry of Revenue and Public Credit published the repeal of Annex 4 in the Diario Oficial. Annex 4 had established benchmark prices for goods classified under Chapters 51 to 63 and 94 of the Harmonized System. Annex 4 included 757 statistical breakouts and 1,303 Commercial Identification Numbers (NICOs). Covered goods are no longer required to guarantee duties through a Customs Account when imported below the established benchmark price. Annex 4 was originally intended to address undervaluation and other practices that could affect tax revenue and market competition. However, updates to the Customs Law and related legal provisions now give authorities verification powers to protect fiscal interests. The repeal took effect the day after publication.
Switzerland: Tares - Update to 1 October 2026
The changes include amendments to HS explanatory notes and classification decisions, adjustments to certain agricultural import duties, the entry into force of the EFTA–Kosovo free trade agreement and a new SMC-STUP import/export permit requirement. A specific change in Swiss classification practice also requires certain mixed charcuterie assortments to be declared separately by product and tariff number. Source
United States: CBP Publishes Guidance on Section 301 China Conforming Amendment
In a Cargo Systems Messaging Service (CSMS) bulletin published on September 22, 2026, U.S. Customs and Border Protection (CBP) provided guidance on amendments made to certain Section 301 China product exclusions. The guidance reviews the amendments published by the Office of the U.S. Trade Representative (USTR) in the Federal Register on September 2, 2026. The USTR made conforming amendments to four product exclusions claimed under 9903.88.69 to reflect changes that occurred to the Harmonized Tariff Schedule of the United States (HTSUS) on July 1, 2026. As a result of these amendments, some importers may have overpaid duties between July 1, 2026, and September 22, 2026, if eligible imports were not entered under the applicable 9903.88.69 exclusion during this window. CBP encourages importers to file a post summary correction (PSC) or protest, to obtain a refund of duties paid. The Automated Commercial Environment (ACE) functionality for the conforming amendments will go into effect on September 23, 2026. Source
United States: CBP Provides Guidance on Modified Section 338 Duties on Canada
In a Cargo Systems Messaging Service (CSMS) bulletin published on September 11, 2026, U.S. Customs and Border Protection (CBP) provided guidance on the modifications to the Section 338 duties on certain Canadian goods. These modifications were outlined in the “Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Alcoholic Beverages and Motor Vehicles” Presidential Proclamation published on September 8, 2026. This guidance reviews the chapter 99 headings and provides a list of classifications that will be subject to these Section 338 duties. The duty imposed by headings 9903.03.12 to 9903.03.14 will not apply to goods that are claimed under certain chapter 98 subheadings. CBP also confirmed that manufacturing drawback claims shall be available on these Section 338 duties imposed under headings 9903.12 to 9903.03.14. In addition, products entered into a Foreign Trade Zone (FTZ) that are subject to the duties imposed by the proclamation may only be entered under “privileged foreign status,” unless eligible for admission under “domestic status”, and will be subject to these Section 338 duties when entered for consumption. Source
White House Modifies Tariffs and Import Bans on Canada
In a series of Presidential Proclamations published on September 8, 2026, the White House announced new trade measures affecting Canadian imports. The actions include modifications to the list of Canadian goods subject to Section 338 tariffs and the imposition of import bans on certain Canadian motorcycles, dairy products, and alcoholic beverages. Beginning September 15, 2026, Annex I will be updated to add several categories of Canadian goods to the list of products subject to Section 338 tariffs. Newly covered products include certain paper products, articles of steel, articles of aluminum, base metal products, furniture, cheese substitutes, hides, skins, and leather, golf carts, motorboats, among other goods. The updated Annex I also removes certain products from Section 338 tariffs such as certain cement, salt, bedding, fishing rods, and tissues.
Starting on September 29, 2026, imports of certain Canadian goods into the United States will be prohibited. The banned products include:
- Motorcycles and mopeds with engines larger than 800 cc;
- Certain whey products such as protein concentrates, modified whey, whey fluid, and dried whey;
- Certain varieties of Molasses for human consumption;
- Non-Alcoholic beers;
- Beer made from malt;
- Certain grape wines;
- Other liquors such as brandy, rum, whiskey, gin, vodka, bitters, tequila, and other spirits.
The Presidential Proclamations on the import bans state that if the ban is invalidated “in whole or in part” then the 50% Section 338 duty will apply to imports of that product. Source
United States: CBP Updates Guidance on Entry Summary Ordering for Multiple HTS Classifications
In a Cargo Systems Messaging Service (CSMS) bulletin published on August 27, 2026, U.S. Customs and Border Protection (CBP) provided guidance on how to report multiple Harmonized Tariff Schedule of the United States (HTSUS) classifications for a single article on an entry summary line.
Per CBP’s guidance, the HTSUS classifications should be reported in the following order:
- Chapter 98 classification (if applicable).
- Chapter 99 classification(s) for additional duties (if applicable).
- For trade remedies,
- First report the Chapter 99 classification for Section 301,
- Followed by the Chapter 99 classification for Section 338,
- Followed by the Chapter 99 classification for Section 232,
- Followed by the Chapter 99 classification for Section 201 duties (if applicable),
- Followed by the Chapter 99 classification for Section 201 quota (if applicable).
- Chapter 99 classification(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions).
- Chapter 99 classification for other quota (not covered by #3) (if applicable).
- Chapter 1 to 97 classification.