For a cross-border load, check the exact goods, origin and entry date before quoting or dispatching. Customs duties on goods and a carrier's transportation charges are separate calculations. Use the official schedules below for a shipment-specific review with the importer or customs broker, then price the truck's actual distance, time and operating costs. This guide was checked on September 10, 2026.
For the latest policy dates and their possible effect on freight demand, read our September U.S.–Canada trade-war update.
Where is the official CBSA tariff schedule for 2026?
Start with the CBSA Customs Tariff 2026 index. It lists the available editions, including T2026-2, effective September 1, 2026. Select the edition applicable to the shipment, then check subsequent customs notices and surtax measures.
| What you need | Official starting point |
|---|---|
| Canadian tariff classification and regular duty treatment | CBSA 2026 Customs Tariff |
| September Canadian counter-tariff product scope | Finance Canada's product list |
| Administration and exceptions for that measure | CBSA Customs Notice 26-23 |
| United States tariff classification | USITC Harmonized Tariff Schedule |
| A Canadian customs broker | CBSA licensed customs broker directory |
A tariff chapter or a general description such as “auto parts” does not resolve a shipment's treatment. Ask the importer or broker to document the classification, applicable measures and supporting origin information for the actual goods.
What should carriers check in September 2026?
Canada's September 8 surtax applies to listed U.S.-origin goods at 15%, 25% or 50% of value for duty. Qualifying in-transit goods have an exception requiring evidence. Origin and the exact tariff item matter; dispatching from a U.S. warehouse is not enough to determine the result. CBSA Customs Notice 26-23.
For southbound bookings, also check the upcoming U.S. restrictions described in the dated trade-war update. Have the broker review admissibility as well as duty. Paying a higher tariff is not a substitute for permission to import restricted goods.
Avoid using a generic percentage for a mixed shipment. One invoice can contain products with different treatment. Keep the broker's answer attached to the relevant shipment version, and request another review if the goods or entry date changes.
Does CUSMA mean the shipment is tariff-free?
CUSMA is called USMCA in the United States. Preferential origin treatment and additional trade measures must be checked together. A statement that goods qualify under an agreement does not, by itself, tell dispatch which surtaxes, restrictions or exceptions apply.
Request a written answer to these questions: What classification is being declared? What origin evidence supports it? Which current measures apply? Is any exception or relief being claimed? Who has confirmed that the goods can enter on the planned date?
Do not substitute a carrier's address, the shipper's location or a verbal “made in Canada” statement for the importer's determination.
Who pays the customs duty?
For Canadian imports, CBSA states that the importer remains responsible for accounting, duties, taxes and corrections even when using a customs broker. See CBSA's explanation of importer and broker responsibilities.
Hauling the load is distinct from acting as the importer. If your business also imports equipment, acts as importer of record, or has agreed to advance customs charges, review those obligations separately with the broker and your adviser.
Before departure, record who is handling customs payment and who can authorize any additional carrier services. Do not leave a driver to resolve an unexpected commercial payment dispute at the crossing.
How do tariffs affect trucking rates?
A shipper's landed costs can change demand or alter sourcing. A carrier may then face different pickup locations, uncertain backhauls or extra waiting. These are possible cost pressures, not evidence for a universal freight-rate increase.
Price what the truck must do:
- Include all planned distance, including travel to pickup and the return or next pickup.
- Include driver compensation, fuel, equipment costs and allocated overhead.
- Agree on detention, storage, cancellation and redelivery terms before dispatch.
- Keep a fuel surcharge separate from any customs amount advanced on the customer's behalf.
- Compare the complete trip with and without a confirmed return load.
Use the cost-per-mile calculator and your current fuel-cost assumptions. A named carrier surcharge needs a documented commercial basis; its label does not turn it into a government charge.
Example: customs cost versus carrier waiting
Assume, only for illustration, that a broker confirms a 25% surtax on C$40,000 of value for duty. The surtax component is C$10,000. That is not a complete landed-cost estimate; other applicable duties and taxes require their own calculation.
Separately, suppose the accepted transport agreement charges C$85 per hour after two free hours. Five hours of qualifying waiting would produce three billable hours, or C$255. These figures are invented to explain the distinction, not published tariff advice or market detention rates.
The goods' value drives the first calculation. The agreed service terms and documented waiting drive the second. Do not multiply the freight invoice by the customs percentage.
What should be ready before dispatch?
Assign a person to confirm each item:
- Importer, broker and after-hours contact details.
- Commercial invoice, packing details and shipment identifiers.
- Broker review of classification, origin and admissibility.
- Expected entry date and a process for checking date changes.
- Carrier manifest and shipment-release instructions appropriate to the movement.
- Agreed rate, currency, waiting terms and cancellation approval.
- Return-load confirmation or a priced empty-return plan.
Keep actual pickup and handover records. When a customer claims a timing-based exception, provide the evidence you hold and let the importer or broker determine eligibility. Never change a timestamp to fit a policy date.
For a worked smaller-equipment example, see hot shot load pricing in Canada. For managing dispatch records and rates, see TruckerPro dispatch software.