Canada Imposes 10% Provisional Surtax on Certain Canned Vegetable Imports

Published June 21, 2026

Key Points

• Effective June 19, 2026, a 10% safeguard surtax applies to the value for duty of certain canned vegetable goods imported into Canada for commercial purposes.
• The measure is provisional, lasting up to 200 days while the Canadian International Trade Tribunal (CITT) determines whether final safeguard measures are warranted.
• Covered goods include canned corn, peas, green beans, wax beans, peas-and-carrots mixes, mixed vegetables, white/black/red/pinto beans, and chickpeas (see Appendix A for tariff classification numbers).
• Goods originating in the US, Mexico, Chile, Israel/CIFTA beneficiaries, and listed developing countries are exempt, as are in-transit goods, casual goods, and certain Chapter 98 classifications.
• Importers must declare the surtax in field 87 “Safeguard” (not field 85 “Surtax”) of the Commercial Accounting Declaration using safeguard code 26135A.

T​​​he Canada Border Services Agency (CBSA) is administering a new provisional safeguard measure under the Certain Canned Vegetable Goods Surtax Order, effective June 19, 2026. The order applies a 10% surtax on the value for duty of specified canned vegetable goods imported for commercial purposes, introduced to address injury to domestic producers caused by rising imports. The surtax remains in force for up to 200 days while the CITT investigates whether permanent safeguard measures are justified. According to a news release from the Department of Finance Canada, the Tribunal is expected to conclude its inquiry by September 9, 2026, and the surtax will cease early if it finds no injury.

Minister’s Statement

In the news release, Minister François-Philippe Champagne reaffirmed the government’s support for Canadian producers.

Goods Subject to the Surtax

The surtax applies to canned vegetable goods classified under the tariff numbers listed in Appendix A, which, as mentioned earlier, covers corn, peas, green beans, wax beans, peas-and-carrots mixes, mixed vegetables, white, black, red and pinto beans, and chickpeas.

Goods are captured regardless of whether they are packaged for retail, foodservice, industrial, or bulk use; whether cleaned, blanched, cooked, or preserved; whether whole, cut, sliced, or diced; whether seasoned or containing added sugars, salt, or preservatives; and whether organic or conventional. The surtax also applies to goods otherwise eligible for duty-free or reduced rates under Chapter 99.

What Is Excluded?

The surtax does not apply to the following goods:

• Goods in transit to Canada on June 19, 2026 (proof such as a bill of lading required)
• Goods originating in the US, Mexico, Chile, Israel, or another CIFTA beneficiary
• Goods originating in a developing country or territory listed in Appendix B
• Casual goods as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations (SOR/95-418).
• Goods classified under Chapter 98 of the Schedule to Canada’s Customs Tariff, even if they are otherwise classifiable under a tariff classification number set out in Schedule 1 to the Order.
• Fresh, dried, or frozen vegetables
• Ready-to-eat meals where vegetables are not the primary component
• Vegetables substantially altered into purées, powders, juices, spreads, dips, or pastes

How The Surtax Is Calculated

The surtax equals 10% of the value for duty (determined under sections 47–55 of the Customs Act) and is charged in addition to any customs duties, anti-dumping or countervailing duties, and applicable taxes such as GST.

For example, on a good with a $1,000 value for duty and a 0% MFN rate, the surtax is $100, bringing the value for tax to $1,100 and GST to $55, for a total payable of $155.

Accounting and Compliance

Importers must declare affected goods as subject to a safeguard on the Commercial Accounting Declaration via the CARM Client Portal, EDI, or API, using safeguard code 26135A. Critically, the safeguard amount is entered in field 87 “Safeguard”, not field 85 “Surtax.” Goods qualifying for an exception must be declared as non-subject at the time of accounting.

CBSA may verify, examine, or re-determine declarations, and penalties plus interest may apply in cases of non-compliance. Duties Relief and Duty Drawback programs may be available, subject to CUSMA provisions.

Proof of Origin

Proof of origin must be furnished for all imported goods upon request, under subsection 35.1(1) of the Customs Act and the Proof of Origin of Imported Goods Regulations. Acceptable documentation includes a commercial invoice, a Canada Customs Invoice, a certification of origin, or any other documentation indicating the country of origin. The documentation must meet the requirements of any applicable free trade agreement or Canada’s Most-Favoured-Nation or General Tariff treatment provisions.

Recourse

The imposition of the safeguard itself is not subject to appeal. However, determinations made by officers regarding whether the safeguard applies may be appealed under the Customs Act, with section 60 review requests submitted within 90 days of a notice.

For program questions, contact the CBSA Border Information Service at 1-800-461-9999. For policy questions on the order, contact the Department of Finance at fin.simaconsult-lmsiconsult.fin@fin.gc.ca.

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