CBSA Updates Customs Tariff to Add CPUKT Tariff Treatment for UK Goods
Canadian importers of eligible UK goods now have two preferential tariff paths to consider: CPUKT treatment under the CPTPP and preferential treatment under the CUKTCA.
The Canada Border Services Agency (CBSA) published Customs Notice 26-22 to announce that the 2026 Customs Tariff has been updated to add Comprehensive and Progressive United Kingdom Tariff (CPUKT) tariff treatment for eligible goods imported from the United Kingdom.
The new tariff treatment took effect on September 1, 2026, when the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) entered into force for the UK.
Eligible UK goods can now qualify for preferential tariff treatment when imported into Canada.
CBSA has published the T2026-2 version of the Customs Tariff, effective September 1.
The update adds the United Kingdom, the Channel Islands, and the Isle of Man to the list of countries eligible for the CPUKT. The new tariff treatment is identified as Code 35.
The updated Customs Tariff also includes the applicable CPUKT tariff treatment rates across tariff items in Chapters 1 through 99.
For now, CBSA has published the updated tariff only in HTML and Microsoft Access formats. A PDF version will be released at a later date.
If you import qualifying goods from the UK, you now have another preferential tariff option to consider.
You can claim CPUKT treatment under the CPTPP, while the Canada-United Kingdom Trade Continuity Agreement (CUKTCA) also remains in force. It's worth comparing the tariff rates and origin requirements under both agreements to determine which treatment works best for your business.
Whichever option you use, you'll need to make sure your goods meet the applicable origin requirements and that you claim the correct tariff treatment.
If you're unsure about the origin, tariff classification, or value for duty of your goods, you can request a ruling from the CBSA.
Cole International provides trade consulting and customs brokerage services to help Canadian importers determine the appropriate tariff treatment for their imports.
If you import goods from the UK, reach out to one of our trade professionals to identify which tariff treatment applies and review your tariff classification and origin requirements.