Canada Imposes 25% Surtax on Certain Wood Cabinet and Vanity Imports (Safeguard Code 26169A)
Published Aug. 3, 2026 | Updated Aug. 5, 2026
Key Points
- Canada imposed a 25% safeguard surtax on certain imported wood cabinets, vanities, and subassemblies effective July 31, 2026.
- The surtax applies to the value for duty determined under sections 47 to 55 of the Customs Act.
- The surtax applies for 200 days from the date the Certain Wood Cabinet and Vanity Goods Surtax Order comes into force.
- The measure was introduced while the Canadian International Trade Tribunal (CITT) conducts an inquiry into whether final safeguard measures are warranted.
- Importers must declare covered goods as subject to a safeguard when completing a Commercial Accounting Declaration (CAD) through the CARM Client Portal (CCP), Electronic Data Interchange (EDI), or Application Programming Interface (API).
- August 5 Update: The safeguard code for covered goods is 26169A.
Effective
July 31, 2026, the Government of Canada imposed a 25% surtax on certain wood cabinets, vanities, and their subassemblies imported into Canada under the Certain Wood Cabinet and Vanity Goods Surtax Order. The surtax, which remains in effect for 200 days from the date the Order comes into force, covers specified tariff items, including wood cabinets, vanities, and subassemblies intended for permanent installation.
Meanwhile, CBSA Customs Notice 26-17 outlines the CAD filing requirements for declaring covered goods as subject to a safeguard. Importers must declare imported goods as subject to a safeguard when completing a CAD through CCP, EDI, or API and declare safeguard code 26169A.
Goods Subject to the 25% Surtax
The surtax applies to certain wood cabinets, vanities, and their subassemblies classified under the tariff items listed in Schedule 1 of the Order.
Covered goods include:
- Cabinets and vanities made wholly or partly of wood products and intended for permanent installation.
- Subassemblies, including frames, boxes, doors, drawers, drawer components, back panels, and end panels.
The surtax applies regardless of whether the goods are:
- Made from solid wood or engineered wood products
- Made with wood veneers or wood, paper, or other overlays or laminates
- Finished or unfinished
- Imported assembled, unassembled, flat-packed, or ready-to-assemble
- Imported with non-wood components
- Imported with wood components or other parts required for assembly, such as drawer faces, doors, screws, washers, dowels, nails, handles, knobs, or adhesive glues
- Imported with faucets, metal plumbing, sinks, sink bowls, or countertops
- Marketed or packaged as permanent, semi-permanent, or modular products
Meanwhile, the covered tariff items are:
- 9403.40.00.10
- 9403.60.10.31
- 9403.60.10.39
- 9403.91.00.90
The surtax applies only to certain wood cabinets, vanities, and their subassemblies imported for commercial purposes for up to 200 days beginning on July 31, 2026.
Covered goods remain subject to the surtax even if they qualify for classification under Chapter 99 of Canada’s Customs Tariff, provided they are otherwise classifiable under one of the listed tariff items.
Goods Excluded from the Surtax
The Order excludes certain goods, including:
- Goods originating in the United States, Mexico, Chile, Israel, or another CIFTA beneficiary
- Goods originating from listed developing countries and territories
- Casual goods
- Goods classified under Chapter 98
- Freestanding furniture not designed for permanent installation in kitchens, bathrooms, or closets
- Certain separately imported accessories and medicine cabinets that meet the listed requirements
- Goods in transit to Canada when the Order came into force
Why Was the Surtax Imposed?
The Government of Canada introduced the safeguard measure to address injury to domestic producers caused by increased imports of certain wood cabinets and vanity goods.
The CITT is conducting an inquiry to determine whether final safeguard measures are warranted. After the provisional 200-day safeguard period, the surtax will continue only for goods that the CITT determines are causing or threatening serious injury to domestic producers. If the CITT determines that no such injury exists, the safeguard surtax will cease to apply.
CAD Filing Requirements
Importers must declare covered goods as subject to a safeguard when completing a CAD through CCP, EDI, or API.
Importers must report safeguard code 26169A.
Unlike standard surtaxes reported in Field 85 (Surtax), this safeguard must be reported in Field 87 (Safeguard) of the CAD. Importers using CARM’s self-declare option must calculate the safeguard amount themselves and enter it in the Safeguard field.
Tip: For more information about Commercial Accounting Declarations (CAD) and CARM filing requirements, see GHY’s CARM Guide.
Importer Compliance Considerations
Importers of affected wood cabinet and vanity goods should:
- Review whether their products are covered by the safeguard measure.
- Confirm whether exclusions apply.
- Update CAD filing procedures to include the required safeguard declaration.
- Monitor CBSA updates for the release of the safeguard code.
- Follow CITT proceedings related to potential final safeguard measures.
How GHY Can Help?
GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.
By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.
Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.
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