{"id":55783,"date":"2026-09-28T14:12:00","date_gmt":"2026-09-28T18:12:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=55783"},"modified":"2026-09-28T15:25:08","modified_gmt":"2026-09-28T19:25:08","slug":"canadian-customs-and-international-trade-what-foreign-companies-must-navigate-in-a-shifting-trade-environment","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/canadian-customs-and-international-trade-what-foreign-companies-must-navigate-in-a-shifting-trade-environment\/","title":{"rendered":"Canadian customs and international trade: What foreign companies must navigate in a shifting trade environment"},"content":{"rendered":"\n<p><strong>Who this is for:<\/strong> Supply chain managers, CFOs, and legal counsel at companies outside Canada that import goods into Canada, export from Canada, or are evaluating Canada as a manufacturing or distribution base. The trade environment described here reflects the current landscape as of July 2026, which is materially different from what existed two years ago. If your Canadian trade strategy predates 2025, it needs to be reviewed.<\/p>\n\n\n\n<p><strong>In this article<\/strong>:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"#introduction\">Introduction<\/a><\/li>\n\n\n\n<li><a href=\"#customs\">Customs duties<\/a><\/li>\n\n\n\n<li><a href=\"#duty\">Value for duty<\/a><\/li>\n\n\n\n<li><a href=\"#tariff-classification\">Tariff classification<\/a><\/li>\n\n\n\n<li><a href=\"#origin\">Origin\u2013preferential tariff treatment<\/a><\/li>\n\n\n\n<li><a href=\"#cbsa\">Importation and the Canada Border Services Agency<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"#export\">Export limitations<\/a><\/li>\n\n\n\n<li><a href=\"#anti-dumping\">Anti-dumping and countervailing<\/a><\/li>\n\n\n\n<li><a href=\"#free-trade\">Free trade agreements<\/a><\/li>\n\n\n\n<li><a href=\"#msa\">Modern slavery legislation<\/a><\/li>\n\n\n\n<li><a href=\"#takeaways\">Key takeaways<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/\">Read more on Doing Business in Canada<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" id=\"introduction\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--medium)\">Introduction<\/h2>\n\n\n\n<p>Any foreign company assessing Canadian customs and trade compliance in 2026 must understand the current North American trade environment before it can meaningfully assess its cost structure, supply chain design, or market entry timing.<\/p>\n\n\n\n<p>The Canada-US-Mexico Agreement (CUSMA) remains in force but is no longer the stable framework it appeared to be. The mandatory CUSMA review deadline passed July 1, 2026, without an agreement to extend the treaty to 2042. CUSMA has now shifted to annual reviews until its scheduled expiry in 2036. At each annual review, the parties may agree to extend, or not. This means the preferential tariff access that has defined North American trade for the past several years is subject to annual renegotiation for the foreseeable future.<\/p>\n\n\n\n<p>The practical consequence for foreign companies: supply chain structures, manufacturing location decisions, and sourcing strategies that assumed stable CUSMA access need to be stress-tested against a scenario where that access changes. Build contingency into your Canadian trade structure now, not when the next annual review produces an unwelcome result.<\/p>\n\n\n\n<p>Beginning February 24, 2026, the United States imposed a temporary 10% global tariff under Section&nbsp;122 of the <em>Trade Act<\/em> of 1974 on most imports, including imports from Canada. Goods qualifying for preferential treatment under CUSMA remained exempt from that Section&nbsp;122 tariff, while CUSMA-non-compliant goods were generally subject to the additional duty. The Section&nbsp;122 measure was intended as a temporary bridge following the invalidation of the earlier IEEPA tariffs and has since been supplemented or replaced by country-specific tariff actions under other statutory authorities, including Section&nbsp;301 of the <em>Trade Act <\/em>of 1974, with additional targeted measures affecting Canada pursued under Section&nbsp;338 of the <em>Tariff Act <\/em>of 1930. Accordingly, Canadian exporters must assess the specific tariff authority applicable to their goods rather than relying solely on the former Section&nbsp;122 regime. CUSMA compliance continues to provide important relief from certain country-specific tariffs were expressly exempted, but it does not shield goods from U.S. sectoral tariffs imposed under Section&nbsp;232 of the <em>Trade Expansion Act <\/em>of 1962. As a result, Canadian exports of products such as steel, aluminum, copper, automobiles and automotive parts, trucks, buses, certain wood products, and certain semiconductors may remain subject to sector-specific duties even where the goods otherwise qualify as originating under CUSMA.<\/p>\n\n\n\n<p>Canada\u2019s counter-tariffs: Canada removed most of its retaliatory counter-tariffs on US goods effective September 1, 2025, in recognition of the US approach to allow most Canadian goods to enter the US tariff-free under CUSMA. However, Canada maintains counter-tariffs on US steel, aluminum, and automobiles while negotiations in those sectors continue.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What this means for a foreign company entering Canada<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If your Canadian operation will import inputs from the US, confirm whether those inputs are subject to Canada\u2019s remaining counter-tariffs before finalizing your cost model.<\/li>\n\n\n\n<li>If your Canadian operation will export to the US, confirm CUSMA rules of origin compliance for your specific goods, CUSMA compliance is not automatic and must be assessed product by product.<\/li>\n\n\n\n<li id=\"customs\">If your goods are in steel, aluminum, automotive, or other tariff-affected sectors, get current advice on the applicable rates before committing to a supply chain structure, the tariff position in these sectors has changed multiple times since 2025 and continues to evolve.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">1. Customs duties<\/h2>\n\n\n\n<p>Generally speaking, the importer of goods into Canada is the person who has title to the goods at the time of importation and reports and accounts for the goods to the Canada Border Services Agency (\u201c<strong>CBSA<\/strong>\u201d) upon entry into Canada. The importer must pay any applicable customs duty and GST in respect of the goods to the CBSA at the time the goods are accounted for.&nbsp;<\/p>\n\n\n\n<p>The importer of record designation matters more than most foreign companies realize. The importer of record bears full legal responsibility for the accuracy of the customs declaration, the payment of duties, and compliance with all applicable Canadian import requirements. Where a foreign company uses a Canadian distributor or third-party logistics provider, the importer of record question: who it is, and who bears the liability, must be resolved contractually before the first shipment crosses the border, not after a CBSA assessment arrives.<\/p>\n\n\n\n<p>GST is payable on importation of the goods on the \u201cvalue for tax.\u201d The value for tax is deemed under the ETA to be equal to the total of the value for duty (discussed below) plus the amount of duties and taxes, if any, payable on the goods under certain other federal statutes. Provided the foreign investor (or its Canadian subsidiary, as the case may be) is registered for GST at the time the goods are accounted for and otherwise satisfies the requirements for claiming input tax credits, the foreign investor (or its Canadian subsidiary) will be entitled to claim ITCs to recover the full amount of GST paid on importation of the goods into Canada.<\/p>\n\n\n\n<p>The ITC recovery on imported goods is a material cash flow item for foreign companies with significant Canadian import volumes. Confirm GST registration is in place before the first shipment, GST paid on imports before registration cannot be recovered through ITCs.<\/p>\n\n\n\n<p id=\"duty\">The import\/export profile of the company\u2019s Business Number needs to be activated in order for the company to import or export commercial goods to and from Canada.&nbsp;This activation is a separate step from obtaining the Business Number itself and from GST registration. Foreign companies that obtain a Business Number for payroll or GST purposes without activating the import\/export profile will be unable to import commercially until the profile is activated. Build this into your pre-launch timeline.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Value for duty<\/h2>\n\n\n\n<p>Depending on the tariff classification and tariff treatment of the imported goods, customs duty may also be payable at the time of importation in addition to the GST. Customs duty will be calculated on the value for duty of the goods. Even if customs duty is not applicable on certain goods, the value for duty must be determined and reported to the CBSA at the time of importation.<\/p>\n\n\n\n<p>&nbsp;In most cases, the value for duty is the amount paid to the vendor for the goods. The company\u2019s declaration of value for duty should be supported by a receipt or sales invoice from the vendor. This document must include a complete description of the goods, the selling price and conditions and terms of the sale.&nbsp;<\/p>\n\n\n\n<p>The value for duty declaration is a compliance risk area for foreign companies importing from related parties. Where the importer and the vendor are related, such as parent and subsidiary, or affiliated companies, the CBSA has authority to scrutinize whether the transaction value reflects an arm\u2019s-length price. This intersects directly with transfer pricing obligations under the Income Tax Act. A transaction price set for income tax transfer pricing purposes may not automatically satisfy the CBSA\u2019s customs valuation requirements. These are two separate regimes with two separate tests, and a price that passes one does not automatically pass the other.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d1\/d1-4-1-eng.html\">Memorandum D1-4-1, CBSA Invoice Requirements<\/a>&nbsp;provides additional information. The value for duty declared to the CBSA is in Canadian funds.&nbsp;<\/p>\n\n\n\n<p>Since most goods are imported to Canada as a result of a sale for export to a purchaser in Canada, the transactional value method (\u201c<strong>TVM<\/strong>\u201d) is applicable. Under the&nbsp;<em>Customs Act<\/em>&nbsp;(the \u201c<strong>Customs Act<\/strong>\u201d), the primary basis of determining the value for duty of imported goods is the TVM. This method and the five alternate methods of determination are identified in sections&nbsp;48 to 53 of the <em>Customs Act<\/em>. The sequential order of these methods must be followed in order to determine value for duty.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The five alternative customs valuation methods are:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Section\u00a049<\/strong> \u2013 The transaction value method of identical goods\u00a0<\/li>\n\n\n\n<li><strong>Section\u00a050 <\/strong>\u2013 The transaction value method of similar goods\u00a0<\/li>\n\n\n\n<li><strong>Section\u00a051<\/strong> \u2013 The deductive method of valuation\u00a0<\/li>\n\n\n\n<li><strong>Section\u00a052<\/strong> \u2013 The computed method of valuation\u00a0<\/li>\n\n\n\n<li><strong>Section\u00a053 <\/strong>\u2013 The residual method of valuation\u00a0<\/li>\n<\/ul>\n\n\n\n<p id=\"tariff-classification\">The sequential nature of these methods is not optional. The CBSA requires that each method be considered and rejected before the next is applied. Importers who skip directly to a more convenient method without documenting why the earlier methods were rejected expose themselves to reassessment. Where the TVM cannot be applied, because there is no identifiable sale for export to Canada, document the analysis and the method selected before the CBSA asks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3.&nbsp;Tariff classification<\/h2>\n\n\n\n<p>The importer will need to determine the correct tariff classification number. These numbers along with the goods country of origin are used to determine the rate of duty applied to the goods at the time of importation.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Most countries use the World Customs Organization\u2019s (\u201c<strong>WCO<\/strong>\u201d) Harmonized Commodity Description and Coding System, which is generally referred to as the Harmonized System (the \u201c<strong>HS<\/strong>\u201d). The classification is composed of 10 digits. The first six digits are a common identifier across all countries using the HS for that particular good. The following four are unique to Canada and used to establish the duty rates and for statistical purposes.&nbsp;<\/p>\n\n\n\n<p>Tariff classification errors are one of the most common sources of CBSA reassessments and penalties. A wrong classification number can result in underpayment of duties, which the CBSA will assess with interest and potential penalties, or overpayment, which requires a formal correction process to recover. For companies importing multiple product lines into Canada, a classification review before the first importation is not overhead, it is insurance.<\/p>\n\n\n\n<p>Where there is genuine uncertainty about the correct classification of a good, importers can request an advance ruling from the CBSA before importation. An advance ruling binds the CBSA to the classification stated in the ruling for the goods described, providing certainty for future importations. For new products or unusual goods, this is the most reliable way to eliminate classification risk.<\/p>\n\n\n\n<p id=\"origin\">For more information on classifying goods imported into Canada please refer to Canada customs memorandum\u00a0<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d10\/d10-13-1-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">D10-13-1\u2013Tariff Classification of Goods<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Origin\u2013preferential tariff treatment<\/h2>\n\n\n\n<p>There are two elements that establish the customs rate of duty payable on imported goods: the tariff classification of the goods and the origin of the goods.&nbsp;&nbsp;<\/p>\n\n\n\n<p>A lower rate of duty, typically duty-free, may be applied on imported goods originating from countries with whom Canada has free trade agreements. Other preferential tariff treatments, such as the Least Developed Country Tariff and the General Preferential Tariff, also provide duty relief.<\/p>\n\n\n\n<p>Canada has 15 free trade agreements covering 51 countries, including CUSMA (U.S. and Mexico), CETA (European Union), and CPTPP (twelve countries primarily from the Asia-Pacific region). For foreign companies entering Canada, these agreements can materially affect the landed cost of imported goods. A European company importing components from EU member states into its Canadian operation may qualify for duty-free treatment under CETA. An Asia-Pacific supplier may qualify under CPTPP. The applicable agreement, and whether the specific goods meet the rules of origin, must be assessed for each product and each supplier.<\/p>\n\n\n\n<p>Rules of origin under CUSMA: CUSMA rules of origin are product-specific and can be complex, particularly for manufactured goods that incorporate materials sourced from outside North America. A good is not automatically CUSMA-compliant because it was made in the US, Canada, or Mexico, it must meet the applicable product-specific rule of origin, which may require a change in tariff classification, a regional value content calculation, or both. For companies with North American supply chains, confirming CUSMA compliance product by product is not optional, it is the basis on which preferential tariff treatment is claimed and, if the claim is wrong, the basis on which the CBSA will assess duties, interest, and penalties.<\/p>\n\n\n\n<p>The importer must have valid proof of origin in their possession at the time of accounting to be provided to the CBSA upon request. All claims for a preferential tariff treatment must also meet the shipping requirements (such as direct shipment, transit and transhipment) for that tariff treatment.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What to do before claiming preferential tariff treatment<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Confirm the applicable free trade agreement for each supplier jurisdiction and each product.<\/li>\n\n\n\n<li>Assess whether the specific goods meet the rules of origin for that agreement, do not assume compliance.<\/li>\n\n\n\n<li>Obtain and retain proof of origin documentation before the goods are accounted for, the CBSA can request it at any time.<\/li>\n\n\n\n<li id=\"cbsa\">For CUSMA claims, assess whether your goods are in a sector subject to additional sectoral tariffs that apply even to CUSMA-compliant goods (steel, aluminum, copper, autos).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">5. Importation and the Canada Border Services Agency<\/h2>\n\n\n\n<p>All goods entering into Canada must be declared with the CBSA which verifies compliance of the imported goods with Canadian laws and collects customs duties and applicable excise taxes.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CARM \u2014 the compliance change every importer in Canada must have addressed<\/h3>\n\n\n\n<p>As of October 21, 2024, the CBSA implemented the CBSA Assessment and Revenue Management system (CARM) as the official platform for assessing and collecting duties and taxes on imports. CARM is not an incremental update, it fundamentally changed how importers manage their customs compliance in Canada, and foreign companies that have not assessed their CARM obligations are exposed.<\/p>\n\n\n\n<p>Under CARM, importers are now required to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Register on the CARM Client Portal, this is mandatory for all importers carrying on business in Canada.<\/li>\n\n\n\n<li>Manage their own customs account directly through the portal, including access to their statement of account and transaction history.<\/li>\n\n\n\n<li>Maintain their own financial security arrangements with the CBSA in most cases, previously, customs brokers could post security on behalf of importers, and that arrangement has changed.<\/li>\n\n\n\n<li>Receive and respond to CBSA communications through the portal.<\/li>\n<\/ul>\n\n\n\n<p>Foreign companies that have been importing into Canada through a customs broker without direct CARM portal registration need to confirm their compliance status immediately. The broker\u2019s portal access does not substitute for the importer\u2019s own registration. Non-registered importers face compliance exposure on every shipment.<\/p>\n\n\n\n<p>The federal government also controls the import, export and transfer of certain goods and technology. The&nbsp;<em>Export and Import Permits Act<\/em>&nbsp;provides for the control of certain goods imported or exported, and requires the importer or exporter, as the case may be, to obtain applicable permits prior to the importation or exportation of the listed goods. For example, an import permit must be obtained for importing goods such as steel products, weapons and firearms, and certain agricultural and food products.&nbsp;<\/p>\n\n\n\n<p>Permit requirements are product-specific and change based on current trade conditions. In the current environment, where tariff-rate quotas on steel have been adjusted multiple times since 2025, importers of steel and steel-derivative products should confirm current permit and quota requirements before each shipment, not annually.<\/p>\n\n\n\n<p>Pursuant to the&nbsp;<em>Defence Protection Act<\/em>, an entity that possesses, examines or transports \u201ccontrolled goods\u201d within Canada must be registered under the Controlled Goods Program, which is administered by the Department of Public Works and Government Services. Controlled goods are listed in the Export Control List and include \u201cGroup&nbsp;2\u201d goods, being certain munitions.&nbsp;<\/p>\n\n\n\n<p>There are also significant legislative requirements relating to the importation of foods, agricultural commodities, aquatic commodities and agricultural inputs. They are all subject to the inspection procedures of the Canadian Food Inspection Agency.&nbsp;<\/p>\n\n\n\n<p id=\"export\">Imported goods may need to comply with bilingual (English and French) labelling requirements if the goods are sold in Canada.&nbsp;This requirement intersects with Quebec\u2019s Charter of the French Language obligations described in the Quebec section of this publication. For goods sold in Quebec, French labelling is not merely a bilingual requirement; it is a distinct obligation with its own compliance regime and enforcement consequences.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Export limitations<\/h2>\n\n\n\n<p>Canadian exporters may be restricted from exporting certain goods to any country. For example, if an exporter is exporting certain restricted goods listed in the Export Control List, export permits or other authorizations may be required. Canadian exporters may also be restricted from exporting any goods to certain countries.&nbsp;<\/p>\n\n\n\n<p>The Area Control List is a list of countries to which the export of any and all goods is restricted. Further, the&nbsp;<em>Special Economic Measures Act<\/em>&nbsp;(\u201c<strong>SEMA<\/strong>\u201d) restricts dealings with subject countries (e.g., Russia), including limitations on travel and the imposition of trade prohibitions.&nbsp;<\/p>\n\n\n\n<p>Canadian sanctions are imposed under the&nbsp;<em>United Nations Act<\/em>, SEMA or the&nbsp;<em>Justice for Victims of Corrupt Foreign Officials Act<\/em>.<\/p>\n\n\n\n<p>The sanctions landscape has evolved significantly since 2022 and continues to change. Foreign companies with Canadian operations that have existing business relationships, or supply chain connections, with sanctioned jurisdictions must assess those relationships against current Canadian sanctions, not the sanctions regime that existed when the relationship was established. A relationship that was permissible under Canadian law two years ago may now be prohibited. The CBSA and Global Affairs Canada actively enforce export controls and sanctions, and penalties include criminal liability for individuals.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What to do before your first Canadian export<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Screen your export destination against the Area Control List and current SEMA sanctions.<\/li>\n\n\n\n<li>Confirm whether your goods appear on the Export Control List and whether an export permit is required.<\/li>\n\n\n\n<li>Screen end users and ultimate consignees against Canadian sanctions lists, not only the CBSA list but also the lists maintained under SEMA and the United Nations Act.<\/li>\n\n\n\n<li>Establish an ongoing sanctions screening process, a one-time pre-export check is not sufficient when sanctions lists are updated continuously.<\/li>\n<\/ul>\n\n\n\n<p id=\"anti-dumping\">View the&nbsp;<a href=\"https:\/\/www.international.gc.ca\/world-monde\/international_relations-relations_internationales\/sanctions\/current-actuelles.aspx?lang=eng\" target=\"_blank\" rel=\"noreferrer noopener\">current Canadian sanctions<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. Anti-dumping and countervailing<\/h2>\n\n\n\n<p>The CBSA supports Canadian producers who face unfair foreign competition in the domestic marketplace. The CBSA administers the&nbsp;<em>Special Import Measures Act<\/em>&nbsp;(<strong>SIMA<\/strong>), to protect Canadian industry from injury caused by the dumping and subsidizing of imported goods. SIMA provides the framework with respect to establishing whether Canadian producers have been injured and the applicable antidumping and countervailing duty.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Anti-dumping and countervailing duties are in addition to regular customs duties and apply to specific goods from specific countries where the CBSA and the Canadian International Trade Tribunal have made findings of dumping or subsidization. These duties can be substantial, in some cases exceeding 100% of the value of the goods, and are not always obvious from a tariff classification review alone.<\/p>\n\n\n\n<p>Foreign companies importing goods into Canada should screen their products and source countries against current SIMA measures before finalizing their sourcing strategy. Importing goods subject to SIMA measures without accounting for anti-dumping or countervailing duties will result in CBSA assessments on arrival, with no opportunity to restructure the supply chain before the liability is incurred.<\/p>\n\n\n\n<p id=\"free-trade\">View the&nbsp;<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/sima-lmsi\/mif-mev\/menu-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">current measures in force to which countervailing and antidumping duties are applicable<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Free trade agreements<\/h2>\n\n\n\n<p>In recent years, Canada has been a full participant in the effort to reduce global trade barriers. Canada is a member of the World Trade Organization and has 15 FTAs with 51 different countries. The most notable FTAs are CUSMA (Canada, US, and Mexico), CETA (Canada and the EU), and CPTPP (Canada and twelve countries primarily from the Asia-Pacific region).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The current state of CUSMA &#8211; what foreign companies need to know right now<\/h3>\n\n\n\n<p>CUSMA is the foundation of North American trade, but its stability can no longer be assumed. The mandatory review deadline of July 1, 2026, passed without an agreement to extend the treaty to 2042. CUSMA has shifted to annual reviews and will remain subject to annual renegotiation until its scheduled expiry in 2036.<\/p>\n\n\n\n<p>For foreign companies making long-term investment decisions in Canada, such as manufacturing facilities, distribution infrastructure, supply chain commitments, the CUSMA uncertainty is a material factor that belongs in the investment analysis, not as a footnote. The preferential tariff access that makes Canada attractive as a North American manufacturing base is subject to change at each annual review.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CETA &#8211; the underused advantage for European companies entering Canada<\/h3>\n\n\n\n<p>For European companies expanding into Canada, CETA eliminates customs duties on 98% of EU tariff lines. This is a significant cost advantage that many European companies entering Canada have not fully utilized, either because they have not assessed which of their goods qualify, or because they have not established the required proof of origin documentation to claim preferential treatment. A pre-entry CETA origin assessment is one of the highest-return compliance exercises a European company can undertake before Canadian operations begin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CPTPP &#8211; the entry point for Asia-Pacific companies<\/h3>\n\n\n\n<p id=\"msa\">For companies from Japan, Australia, Singapore, Vietnam, Chile, Peru, and other CPTPP member countries, CPTPP provides preferential tariff access to Canada. As with CETA, the benefit requires compliance with the applicable rules of origin and proper documentation. Companies from CPTPP member countries that are currently paying MFN rates on Canadian imports should assess whether their goods qualify for CPTPP preferential treatment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. Modern slavery legislation<\/h2>\n\n\n\n<p>Canada\u2019s F<em>ighting Against Forced Labour and Child Labour in Supply Chains Act<\/em> (the Modern Slavery Act or MSA) came into force on January 1, 2024. The MSA imposes reporting obligations on a broad range of entities, including government institutions, Canadian-listed companies, domestic companies, and certain foreign companies that do business or own assets in Canada, requiring annual filing of a statement on measures taken to identify, address, and prevent forced labour and child labour in their supply chains and operations. Affected companies must file their statement by May 31 of each year.<\/p>\n\n\n\n<p>The MSA is the compliance obligation that most foreign companies doing business in Canada have not yet assessed, and the one that is most likely to create board-level exposure if it is ignored.<\/p>\n\n\n\n<p><strong>Who is caught &#8211; the foreign company question:<\/strong> The MSA applies to entities that are \u201clisted\u201d on a Canadian stock exchange or that meet two of the following three thresholds in a financial year: at least CAD $20&nbsp;million in assets, at least CAD $40&nbsp;million in revenue, and at least 250 employees. It applies to entities that produce, sell, or distribute goods in Canada or elsewhere, import goods into Canada, or control an entity that does any of these things. A foreign parent company that controls a Canadian subsidiary that imports goods may itself be a reporting entity under the MSA, regardless of where the parent is incorporated.<\/p>\n\n\n\n<p><strong>What the report must cover:<\/strong> The annual statement must address the organization\u2019s structure and supply chains, its policies and due diligence processes relating to forced and child labour, the parts of its business and supply chains that carry risk, the measures taken to remediate any forced or child labour identified, the training provided to employees, and how the organization assesses the effectiveness of its actions.<\/p>\n\n\n\n<p><strong>The filing and approval process:<\/strong> The statement must be approved by the board of directors, or equivalent governing body, and attested to by a director. For foreign companies with Canadian subsidiaries, this means the board of the Canadian entity, or in some cases the foreign parent board, must review and approve the filing. The statement is filed publicly with the Minister of Public Safety and is available for anyone to read. Reputational exposure from a statement that is inadequate, incomplete, or inconsistent with the company\u2019s actual supply chain practices is significant.<\/p>\n\n\n\n<p><strong>The penalty for non-filing or false reporting:<\/strong> Failure to file, filing a false or misleading statement, or obstructing an investigation under the MSA can result in fines of up to CAD $250,000. Directors and officers who directed or authorized non-compliance may be personally liable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What to do now if you have not assessed your MSA obligations<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determine whether your Canadian entity, your foreign parent, or both are reporting entities under the MSA.<\/li>\n\n\n\n<li>If a reporting obligation exists and statements have not been filed for 2024 or 2025, assess the remediation options, late filing is better than continued non-filing.<\/li>\n\n\n\n<li>Map your supply chain at least two tiers deep to identify forced and child labour risk, a statement that covers only tier-one suppliers will not satisfy the MSA\u2019s due diligence expectations.<\/li>\n\n\n\n<li id=\"takeaways\" style=\"padding-bottom:var(--wp--preset--spacing--medium)\">Establish board approval and attestation processes for the annual filing before the next May 31 deadline.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group has-base-2-background-color has-background is-layout-constrained wp-container-core-group-is-layout-8217c53c wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--medium);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--medium);padding-left:var(--wp--preset--spacing--medium)\">\n<h2 class=\"wp-block-heading\">Key takeaways<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CUSMA is no longer a stable assumption. The July 2026 review deadline passed without extension. CUSMA is now on annual review until 2036. Supply chain structures and investment decisions that assumed permanent preferential access need to be stress-tested.<\/li>\n\n\n\n<li>CUSMA-compliant does not mean tariff-free in all sectors. Steel, aluminum, copper, autos, and certain other goods face US sectoral tariffs even when CUSMA-compliant. Confirm sector-specific exposure before finalizing your cost model.<\/li>\n\n\n\n<li>CARM registration is mandatory and not delegable to your customs broker. Register on the CARM Client Portal directly and confirm your financial security arrangements are in place.<\/li>\n\n\n\n<li>The importer of record designation is a legal liability question. Resolve it contractually before the first shipment, not after a CBSA assessment.<\/li>\n\n\n\n<li>Tariff classification errors are the most common source of CBSA reassessments. Where there is uncertainty, apply for an advance ruling before importation.<\/li>\n\n\n\n<li>Related-party import pricing is assessed by two separate regimes, customs valuation and income tax transfer pricing, with two separate tests. A price that satisfies one does not automatically satisfy the other.<\/li>\n\n\n\n<li>CETA and CPTPP are underused. European and Asia-Pacific companies entering Canada should assess preferential tariff access under these agreements before paying MFN rates on every shipment.<\/li>\n\n\n\n<li>The Modern Slavery Act applies to foreign companies controlling Canadian importers. Board approval of the annual statement is required. The May 31 filing deadline applies. Fines reach CAD $250,000 and directors can be personally liable.<\/li>\n\n\n\n<li>Sanctions screening is continuous, not one-time. The Canadian sanctions landscape has evolved significantly since 2022. Relationships and supply chain connections that were permissible two years ago may now be prohibited.<\/li>\n\n\n\n<li>Bilingual labelling for goods sold in Canada intersects with Quebec\u2019s Charter obligations. French labelling in Quebec is not just a bilingual requirement; it is a distinct regime with its own enforcement consequences.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--medium)\">How Miller Thomson can help<\/h2>\n\n\n\n<p>Canadian customs and international trade compliance in 2026 is not the stable, predictable discipline it appeared to be three years ago. The CUSMA uncertainty, the evolving US tariff landscape, CARM implementation, and the Modern Slavery Act have collectively created a compliance environment where assumptions built before 2024 need to be revisited, and where the cost of getting it wrong has increased significantly.<\/p>\n\n\n\n<p>Miller Thomson\u2019s trade and customs team advises foreign companies on every dimension of Canadian import and export compliance, from tariff classification and advance rulings through CUSMA rules of origin analysis, CARM registration, SIMA screening, export controls, sanctions compliance, and Modern Slavery Act reporting obligations. Our national presence means we can address the intersection of trade compliance with Quebec labelling requirements, provincial regulatory obligations, and the income tax transfer pricing rules that apply to the same intercompany transactions that customs valuations scrutinize.<\/p>\n\n\n\n<p>If you are entering the Canadian market, restructuring a supply chain in response to the current tariff environment, or assessing whether your existing Canadian trade compliance framework remains fit for purpose, we would be pleased to discuss your specific situation.<\/p>\n\n\n\n<p>Speak with a Miller Thomson <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/global-trade-customs\/\" type=\"expertise\" id=\"1931\">Global Trade and Customs lawyer<\/a><strong>.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who this is for: Supply chain managers, CFOs, and legal counsel at companies outside Canada that import goods into Canada, export from Canada, or are evaluating Canada as a manufacturing or distribution base. The trade environment described here reflects the current landscape as of July 2026, which is materially different from what existed two years [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":56098,"parent":53629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[632],"insight-format":[742],"class_list":["post-55783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Canadian customs and international trade: What foreign companies must navigate in a shifting trade environment | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Understand customs, CUSMA, CARM, tariff exposure, and trade compliance requirements for importers and exporters to Canada.\" 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