Customs Notice 26-17: Certain Wood Cabinet and Vanity Goods Surtax Order

Application

4. Effective July 31, 2026, certain wood cabinets and vanities, and their subassemblies, imported into Canada are subject to a surtax in the amount of 25% of the value for duty in accordance with the Certain Wood Cabinet and Vanity Goods Surtax Order. The value for duty is determined in accordance with sections 47 to 55 of the Customs Act.

5. The surtax will apply for a period of up to 200 days beginning on July 31, 2026.

6. Following the provisional safeguard period, the surtax will apply only to the listed goods in the Order that, according to the CITT’s report concerning the current safeguard inquiry on the importation of certain wood goods, are being imported under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods.

7.Should the CITT’s inquiry determine that no goods are being imported under such conditions as to cause or threaten serious injury to domestic producers, the surtax will cease to apply as of the date of CITT’s finding.

8. Wood cabinets and vanities, and their subassemblies, subject to the surtax are the following goods classified under a tariff classification number listed in Schedule 1 to the Order (see Appendix A to this Customs Notice):

1. cabinets and vanities that are made in whole or in part of wood products and intended for permanent installation; and
2. subassemblies of cabinets or vanities referred to in paragraph (a) that are made in whole or in part of wood products, including frames, boxes, doors, drawers, drawer components, back panels and end panels, and desks, shelves and tables that are attached to or incorporated in those cabinets or vanities

9. For greater certainty, wood cabinet and vanities, and their subassemblies, are subject to the surtax regardless of the following:

1. whether they are made of solid wood or engineered wood products such as those made from wood particles, plywood, strand board, block board, particle board, fibreboard or bamboo
2. whether they have wood veneers or wood, paper or other overlays or laminates
3. whether they have non-wood components or trim, such as metal, marble, glass, plastic or resin
4. whether they are surface-finished or unfinished
5. whether they are completed or uncompleted
6. whether they are sold or imported in one or more packages in an assembled, unassembled, flat-pack or ready-to-assemble format
7. whether they include the wood components or other parts required to assemble a wood cabinet or vanity, such as drawer faces, doors, screws, washers, dowels, nails, handles, knobs and adhesive glues
8. whether they are attached to, or in conjunction with, faucets, metal plumbing, sinks or sink bowls or countertops
9. whether they are for permanent installation in kitchens, bathrooms or closets; or
10. whether they are marketed or packaged as permanent, semi-permanent or modular

10. The surtax will only apply to certain wood cabinets and vanities, and their subassemblies, imported for commercial purposes.

11. The surtax applies to goods otherwise classifiable under a tariff classification number set out in Schedule 1 to the Certain Wood Cabinet and Vanity Goods Surtax Order, even when those goods are eligible for classification under a tariff classification number of Chapter 99 of the Schedule to Canada’s Customs Tariff. Chapter 99 includes tariff classification numbers that would allow goods to receive a duty free rate or reduced duty rate.

12. The country of origin used to determine surtax applicability shall be determined in accordance with the Determination of Country of Origin for the Purposes of Marking Goods (Non-CUSMA Countries) Regulations and Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations.

13. Canada’s Duties Relief and Duty Drawback Programs will be available to importers for surtax paid or owed by Canadian businesses, subject to the provisions of the Canada-United States-Mexico Agreement (CUSMA). When goods are of CUSMA (US/Mexico) origin, the goods are not subject to the limitations of CUSMA and the “lesser of two duties” determination does not apply. Therefore, in these circumstances, the goods may be eligible for full relief, if the CUSMA criteria is met, as outlined in CBSA’s Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs.

14. The CBSA may conduct a verification to verify whether or not the goods are subject to the surtax, including review of certificates, reports or commercial invoices supporting any claim that the goods are exempt. In instances where the importer fails to provide such documentary evidence, the CBSA may re-calculate the amount of surtax owing.

Proof of origin

15. Pursuant to subsection 35.1(1) of the Customs Act and the Proof of Origin of Imported Goods Regulations, proof of origin must also be furnished for all imported goods upon request.

16. Proof of origin may be in the form of, for example, a commercial invoice, a Canada Customs Invoice, a certification of origin or any other documentation that indicates the country of origin of the goods. The documentation must meet the requirements of any applicable obligations established under a free trade agreement or under Canada’s Most-Favoured-Nation (MFN) or General Tariff treatment provisions.

Calculation of surtax when accounting for commercial importations

17. The amount of surtax payable is calculated in the amount of 25% of the value for duty of the imported good in accordance with the Certain Wood Cabinet and Vanity Goods Surtax Order. This is in addition to any other duties owing (for example, in addition to customs duties, anti-dumping and countervailing duties, and taxes that may be applicable).

18. The value for duty must be determined in accordance with sections 47 to 55 of the Customs Act. Refer to the Customs valuation handbook for more details.

19. Under the transaction value method, transportation and associated costs, and insurance costs, arising after the place from which goods begin their direct and uninterrupted journey to Canada would not be included in the transaction value of the goods. Any amounts for Canadian customs brokerage fees which are included in the price paid or payable may be deducted as associated costs and as such are not included in the transaction value of the goods. Estimates of the transportation costs are not acceptable. Refer to Memorandum D13-3-3: Transportation and Associated Costs, Memorandum D13-3-4: Place of Direct Shipment,andMemorandum D13-4-7: Adjustments to the Price Paid or Payable (Customs Act, Section 48) for details.

Exceptions to safeguard

20. The surtax will not apply to certain wood cabinet and vanity goods that are in transit to Canada on the day on which the surtax comes into force. This includes goods that were in transit before the surtax comes into force. For the purpose of this Customs Notice, ‘in transit to Canada’ refers to goods bound for but not yet arrived in Canada, and under the control of a carrier. Importers must have proof in their possession that such goods were in transit to Canada in order to demonstrate that the surtax is not applicable. Such proof may include the following documentation: shipping documents (for example, a bill of lading), report of entry documents, and cargo control documents. Such proof may be requested at any time by a CBSA officer.

21. The surtax does not apply to goods that originate in Canada, the United States, Mexico, Chile, or Israel or another Canada-Israel Free Trade Agreement (CIFTA) beneficiary.

22. The surtax does not apply to goods that originate in a developing country or territory set out in Schedule 2 to the Order (see Appendix B to this Customs Notice).

23. Casual goods as defined in section 2 of the Persons Authorized to Account for Casual Goods Regulations (SOR/95-418) are not subject to the surtax.

24. Goods captured by the Order that are classified under a tariff classification number of Chapter 98 of the Schedule to Canada’s Customs Tariff, even if the goods are otherwise classifiable under a tariff classification number set out in Schedule 1 to the Certain Wood Cabinet and Vanity Goods Surtax Order, are not subject to the safeguard.

25. Freestanding furniture, including office furniture and retail display fixtures, not designed for permanent installation in kitchens, bathrooms or closets are not subject to the surtax.

26. When imported separately from a wood cabinet or vanity, the following goods are not subject to surtax:

1. Aftermarket accessory items that:
   1. are intended to be added to or installed in the interior of a cabinet or vanity
   2. are not a structural or core component of a wood cabinet or vanity
   3. are made of wood, metal, plastic, composite material or a combination of those materials, and
   4. are intended to be used for organizational or accessibility purposes in the interior of a cabinet, such as inserts or dividers that are placed into drawer boxes to organize or divide the internal portion of a drawer into multiple areas for the purpose of containing smaller items such as cutlery, utensils and bathroom essentials, and; round or oblong inserts that rotate internally in a cabinet for the purpose of improving access to cabinet contents
2. Solid wood accessories, including corbels and rosettes, the primary purpose of which is decoration and personalization, and
3. Non-wood cabinet or vanity hardware components, including metal hinges, brackets, catches, locks, drawer slides, fasteners (nails, screws, tacks, staples), handles, and knobs.

27. Medicine cabinets that are intended to be wall-mounted, have at least one mirror, are assembled and packaged for retail sale when they are imported, and have a maximum depth of 17.78 cm (7 inches) are not subject to the surtax.

Accounting

28. Importers must declare imported goods as subject to a safeguard when completing a Commercial Accounting Declaration (CAD) via the CARM Client Portal (CCP), Electronic Data Interchange (EDI) or Application Programming Interface (API) and declare a safeguard code. The code applicable to the wood cabinet and vanity goods safeguard is 26169A.

29. Important Note: Unlike standard surtaxes for which surtax owing is entered in field 85 “Surtax” of the CAD, the amount of safeguard owing is entered in field 87 “Safeguard” of the CAD. If importers elect to use the self-declare option in CARM, the amount of safeguard owing must be calculated by the importer and entered in the “Safeguard” field.

30. Accounting for surtax under the Certain Wood Cabinet and Vanity Goods Surtax Order will follow the instructions outlined in Memorandum D16-1-1: Information pertaining to the application, collection, and adjustment of a surtax.

31. Commercial goods qualifying for an exception to this surtax—and to which no other surtaxes apply—must be declared as non-subject to the safeguard surtax at the time of accounting.

32. When an amount of surtax is being declared at importation, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents for additional information on completing the CAD.

33. Goods eligible for the remission of customs duties, sales and excise taxes under the Postal Imports Remission Order or the Courier Imports Remission Order and subject to a surtax must be accounted for.

Corrections, re-determinations, and refunds

34. Corrections or adjustments to original declarations and requests for re-determinations are to be made in the prescribed form and manner under the relevant provisions of the Customs Act, in accordance with the procedures outlined in Memorandum D11-6-6 : 'Reason to Believe' and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty and Memorandum D6-2-3: Refund of Duties.

35. If surtax was not correctly self-assessed or was self-assessed in error for commercial goods, then an adjustment to the CAD may be submitted via the CCP or via EDI/API. For more information on how to submit an adjustment for commercial goods, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations.

36. The origin, tariff classification, and value for duty of imported goods may be re-determined or further re-determined in accordance with the Customs Act and the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations. This may occur further to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA may consider the applicability of any undeclared amount of safeguard.

Examinations and verifications

37. Imported goods may be subject to examination at the time of importation and to post-release verification for compliance with the tariff classification, valuation, origin, and any other applicable provisions administered by the CBSA. In cases of non-compliance, in addition to the imposition of surtax, customs duties and taxes, penalties may be assessed, and interest may accrue on the amount owing.

Advance rulings for commercial importations

38. For predictability and certainty on how goods are to be accounted for an importer, foreign exporter or foreign producer of a good, or an authorized person thereof, may request a national customs ruling (NCR). The requested ruling may pertain to origin (Most-Favoured-Nation tariff or non-free trade agreement (FTA) preferential tariff treatment), valuation, or marking. The applicant must request an NCR from the CBSA in advance of the importation of goods. Refer to Memorandum D11-11-1: National Customs Rulings for additional information.

39. For predictability and certainty on how goods are to be accounted for an importer, foreign exporter or foreign producer of a good, or an authorized person thereof, may request an advance ruling. The requested ruling would be on the origin of goods and their entitlement to a preferential tariff treatment under Canada’s FTAs. The applicant must request an advance ruling in advance of the importation of goods. Refer to Memorandum D11-4-16: Advance Rulings for Origin Under Free Trade Agreements for additional information.

40. Refer to Memorandum D11-11-3: Advance Rulings for Tariff Classification, for additional information on requesting an advance ruling on the tariff classification of goods.

Recourse: safeguard and appeal process

41. The imposition of a safeguard by the Governor in Council, including the rate of that safeguard, is not subject to appeal under the Customs Tariff or the Customs Act. However, the CBSA reviews accounting documents to ensure that the correct amount of safeguard has been declared. Determinations, re-determinations and further re-determinations made by officers, which may include the applicability of the safeguard, may be subject to appeal under the Customs Act.

42. In accordance with the Customs Act and section 12 of the Customs Tariff, individuals who receive a notice of re-determination or further re-determination under subsection 59(2) of the Customs Act may request a review under section 60 of the Customs Act. This request must be submitted within 90 days of the notice and only after all amounts owing as duties and interest in respect of the goods are paid, or security satisfactory to the Minister is provided for the total amount owing. For more information please refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency.

Additional information

43. Refer to Memorandum D16-1-1: Information pertaining to the application, collection, and adjustment of a safeguard, for additional information concerning the administration and enforcement of safeguard orders under sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff.

44. For more information call the Border Information Service (BIS) at 1-800-461-9999 (toll-free in Canada and the USA). If calling outside Canada and the United States, call 1-204-983-3500 or 1-506-636-5064. Long distance charges will apply. Our automated telephony service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you Monday to Friday 8 am to 4 pm local time, as per time zones in Canada and USA (closed on federal statutory holidays). TTY is also available within Canada: 1-866-335-3237. Alternatively, you may send your enquiries using our Client Support Contact Form.

45. For questions related to the policy related to the Certain Wood Cabinet and Vanity Goods Surtax Order, please contact the Department of Finance: fin.simaconsult-lmsiconsult.fin@fin.gc.ca.

Appendix A

Tariff Classification Number: Goods Subject to Surtax

The following wood cabinets and vanities, and their subassemblies, that are classified under a tariff item set out in Schedule 1 — or that are classified under a tariff item of Chapter 99 of the List of Tariff Provisions and that are otherwise classifiable under a tariff item set out in Schedule 1 — are subject to a surtax in the amount of 25% of their value for duty for a period of 200 days beginning on the day on which this Order comes into force:

1. cabinets and vanities that are made in whole or in part of wood products and intended for permanent installation; and
2. subassemblies of cabinets or vanities referred to in paragraph (a) that are made in whole or in part of wood products, including frames, boxes, doors, drawers, drawer components, back panels and end panels, and desks, shelves and tables that are attached to or incorporated in those cabinets or vanities.

For additional clarity refer to paragraph nine of this customs notice.

• 9403.40.00.10
• 9403.60.10.31
• 9403.60.10.39
• 9403.91.00.90

Appendix B

Developing Countries and Territories

• Afghanistan
• Angola
• Anguilla
• Ascension Island
• Bangladesh
• Benin
• Bhutan
• Bolivia
• British Indian Ocean Territory
• Burkina Faso
• Burma
• Burundi
• Cambodia
• Cameroon
• Canary Islands
• Cape Verde
• Central African Republic
• Ceuta and Melilla
• Chad
• Christmas Island
• Cocos (Keeling) Islands
• Comoros
• Congo
• Cook Islands
• Côte d'Ivoire
• Democratic Republic of Congo
• Djibouti
• Egypt
• El Salvador
• Eritrea
• Ethiopia
• Falkland Islands
• French Southern and Antarctic Territories
• Gambia
• Ghana
• Guinea
• Guinea-Bissau
• Haiti
• Honduras
• Kenya
• Kiribati
• Kyrgyzstan
• Laos
• Lebanon
• Lesotho
• Liberia
• Madagascar
• Malawi
• Mali
• Mauritania
• Micronesia
• Mongolia
• Montserrat
• Morocco
• Mozambique
• Nepal
• Nicaragua
• Niger
• Nigeria
• Niue
• Norfolk Island
• Pakistan
• Papua New Guinea
• Philippines
• Pitcairn
• Rwanda
• Saint Helena and Dependencies
• Samoa
• Sao Tome and Principe
• Senegal
• Sierra Leone
• Solomon Islands
• Somalia
• South Sudan
• Sri Lanka
• Sudan
• Swaziland
• Syria
• Tajikistan
• Tanzania
• Timor-Leste
• Togo
• Tokelau Islands
• Tristan Da Cunha
• Tunisia
• Uganda
• Ukraine
• Uzbekistan
• Vanuatu
• Yemen
• Zambia
• Zimbabwe

Related links

• Certain Wood Cabinet and Vanity Goods Surtax Order
• Canada imposes provisional safeguard tariff on imports of wood cabinets and vanities to protect Canadian manufacturers and workers
• Customs Act
• Customs Tariff
• Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
• Memorandum D16-1-1: Information pertaining to the application, collection, and adjustment of a surtax
• Memorandum D17-2-1: Adjusting Commercial Accounting Declarations