Canada Imposes 25% Surtax on Certain Wood Cabinet and Vanity Imports

Published August 3, 2026

Note: CBSA will update Customs Notice 26-17 on August 5, 2026. We will update this post once additional details are available.

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).
• The safeguard code for these goods will be available online on August 5, 2026.

E​​​​​ffective 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. The notice will be updated on August 5, 2026, with information on the Order’s application and the applicable safeguard code.

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.
• Finished or unfinished.
• Imported assembled, unassembled, flat-packed, or ready-to-assemble.
• Imported with non-wood components.

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 for 200 days beginning on the day the Order comes into force.

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?

CAD Filing Requirements

Importers must declare covered goods as subject to a safeguard when completing a CAD through CCP, EDI, or API. Also, they must report the applicable safeguard code, which will be provided by the CBSA on August 5, 2026.

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.