SOR/2026-135
SOR/2026-135 · affects Canned Vegetable Goods Safeguard
Rules under this instrument (2)
Goods-in-Transit remissionConditional
canned_vegetable_safeguard__remission_transit
Remission · Effective 2026-06-19 to 2027-01-04 · 14 tariff item(s)
Conditional — here's exactly what makes it claimable: Narrow end-use condition — goods in transit to Canada on 2026-06-19 (bound for but not yet arrived in Canada, and under the control of a carrier — including goods in transit before that date)
SOR/2026-135, s.1(2)(h); CN 26-14 ¶21 — https://gazette.gc.ca/rp-pr/p2/2026/2026-07-01/html/sor-dors135-eng.html
SOR/2026-135, s.1 & Schedule 1; CN 26-14 ¶4-13, Appendix A — https://gazette.gc.ca/rp-pr/p2/2026/2026-07-01/html/sor-dors135-eng.html
Applies to all items covered by the underlying surtax order (see citation above), not a separate list within this remission order.
Canned Vegetable Goods SafeguardClear
canned_vegetable_safeguard__order
Surtax · Effective 2026-06-19 to 2027-01-04 · 14 tariff item(s)
Conditional — here's exactly what makes it claimable: Schedule-specific condition — Provisional GLOBAL safeguard (Customs Tariff s.55(1)), NOT a counter-tariff surtax. Does NOT apply to: goods originating in the US, Mexico, Chile, or Israel/CIFTA beneficiaries (s.1(2)(a)); goods originating in ~90 developing countries/territories listed in Schedule 2 (s.1(2)(b), CN 26-14 Appendix B); vegetables in glass jars (metal cans only, CN ¶10); fresh/dried/frozen vegetables (CN ¶26); ready-to-eat meals where vegetables are not the primary component (CN ¶27); purées, powders, juices, spreads, dips, pastes (CN ¶28); Chapter 98 classifications (CN ¶25); casual goods (CN ¶24); goods in transit on 2026-06-19 (s.1(2)(h) — see the companion remission_transit ground). ACCOUNTING: declared in CAD field 87 (Safeguard), NOT field 85 (Surtax) — CN ¶30.
SOR/2026-135, s.1 & Schedule 1; CN 26-14 ¶4-13, Appendix A — https://gazette.gc.ca/rp-pr/p2/2026/2026-07-01/html/sor-dors135-eng.html
Estimates only — not customs advice; subject to CBSA determination. SurtaxScan is a software vendor; it prepares information, it does not represent anyone before CBSA.
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