Canada Counter-Tariffs on U.S.-Origin Packaging
Canada's enacted September 8, 2026 counter-tariffs affect selected U.S.-origin goods—not every rigid-packaging product shipped from the United States. For packaging buyers, the principal covered items are certain glass bottles and jars at 50% and specified molds for rubber or plastics at 15%. Final CBSA guidance also explains origin proof, in-transit treatment, customs accounting, relief and drawback.
Last Reviewed: October 5, 2026This page covers Canada's September 8, 2026 surtax on selected U.S.-origin goods entering Canada. It is not a complete list of every Canadian duty, surtax or trade measure that may apply. For the separate U.S. tariffs on selected Canadian-origin packaging entering the United States, view the U.S. tariff update →
Canada's counter-tariffs took effect at 12:01 a.m. on September 8, 2026. They do not impose a blanket tariff on all U.S.-origin rigid packaging. Qualifying glass bottles and jars under Canadian tariff item 7010.90.00 are listed at 50%. Injection or compression molds for rubber or plastics under 8480.71.00, and other qualifying molds under 8480.79.00, are listed at 15%. Standard plastic bottle-and-jar heading 3923.30 and standard plastic closure heading 3923.50 do not appear in the enacted September 8 schedule reviewed as of October 5, 2026. Classification and U.S. origin must still be confirmed for each product.
How Do I Know if My U.S.-Origin Packaging Is Affected?
Confirm the specific product, Canadian tariff classification and country of origin before applying a rate. Canada ties the surtax to exact tariff items and treats goods as U.S.-origin when they are eligible to be marked as goods of the United States under Canada's CUSMA-country marking rules.
Shipping from a U.S. warehouse does not by itself establish U.S. origin. Likewise, a commercial description such as “jar,” “bottle” or “closure” does not determine the tariff classification.
What Is the Effective Date and Legal Status?
The United States Surtax Order (2026) is an enacted Canadian measure, effective 12:01 a.m. on September 8, 2026. Covered goods are subject to 15%, 25% or 50% surtax according to the schedule in which the tariff item appears.
Selected Products Only
The order applies only to tariff items listed in its schedules.
U.S. Origin Required
The origin test follows Canada's CUSMA-country marking rules.
Value-for-Duty Basis
The applicable surtax is calculated on the customs value for duty.
Which Packaging Products Are Included?
This table highlights Canadian tariff items particularly relevant to packaging buyers. It is not a complete reproduction of the order.
| Packaging Product or Input | Canadian Tariff Item | September 8 Status | Surtax Rate |
|---|---|---|---|
| Certain glass bottles, jars, pots, flasks, phials and other qualifying glass containers for packing goods | 7010.90.00 | Included | 50% |
| Certain polyethylene sacks and bags | 3923.21.90 | Included | 50% |
| Certain self-adhesive plastic plates, sheets, film, foil, tape, strip and similar flat shapes in qualifying rolls | 3919.10.99 | Included | 50% |
| Injection or compression molds for rubber or plastics | 8480.71.00 | Included | 15% |
| Other qualifying molds for rubber or plastics | 8480.79.00 | Included | 15% |
| Standard plastic bottles, jars, carboys, flasks and similar containers | Heading 3923.30 | Not Listed | Confirm Product |
| Standard plastic stoppers, lids, caps and closures | Heading 3923.50 | Not Listed | Confirm Product |
Important: “Not listed” means only that the referenced heading was not identified in the enacted September 8 schedule reviewed as of October 5, 2026. It is not a determination that no duty, surtax or other trade measure applies.
How Does Canada's Surtax Apply to Jars?
The material and exact Canadian tariff classification drive the result. The word “jar” alone is not enough to determine whether Canada's 2026 surtax applies.
| Jar Type | Likely Classification Issue | September 8 Treatment | Buyer Action |
|---|---|---|---|
| Qualifying glass jars | Canadian tariff item 7010.90.00 | Listed at 50% | Confirm the full tariff item, U.S. origin and any exception or relief. |
| Standard plastic jars | May fall under heading 3923.30 when designed for conveying or packing goods | Heading Not Listed | Do not assume exemption; confirm the exact product classification. |
| Specialty or decorative jars | Material, design, principal use and construction may lead to another tariff item | Review Required | Obtain a broker classification before quoting or importing. |
Practical jar takeaway: Qualifying U.S.-origin glass jars can incur the additional 50% surtax. A typical U.S.-origin plastic packaging jar properly classified under heading 3923.30 is not on this particular schedule, but specialized plastic containers may classify elsewhere. Confirm every SKU individually.
What Did CBSA Clarify for Importers?
Customs Notice 26-23, published September 7, provides the operating instructions for the September 8 surtax.
Which Surtax Codes Apply?
CBSA directs commercial importers to declare the applicable code on the Commercial Accounting Declaration and enter the surtax amount in field 85.
| Applicable Rate | Order Schedule | CAD Surtax Code | Packaging Example |
|---|---|---|---|
| 15% | Schedule 1 | 26186A | Qualifying molds under 8480.71.00 or 8480.79.00 |
| 25% | Schedule 2 | 26186B | Confirm against the official schedule |
| 50% | Schedule 3 | 26186C | Qualifying glass jars and bottles under 7010.90.00 |
Importers should confirm classification, origin, the applicable code, field-85 reporting and any relief claim with their customs broker or trade professional before filing.
Can Canadian Importers Obtain Tariff Relief?
Duties Relief & Drawback
CBSA states that Duties Relief and Duty Drawback may be available for surtax paid or payable, subject to program and CUSMA requirements. Eligibility is not automatic.
Remission
Canada's remission framework may provide relief in specified or exceptional circumstances. The 2026 order also amended the existing remission order. Importers should confirm the precise conditions, time limits and end use before relying on remission.
Do not price a program on assumed relief. Obtain a written customs assessment of eligibility, records required and refund procedure before treating any surtax as recoverable.
What Should Packaging Buyers Do Now?
How Can Empire EMCO Help?
Alternative Packaging Sources
Review Canadian, U.S. and global bottle, jar, closure and component options.
Tooling Strategy
Evaluate tooling origin, ownership, transferability, lead time and landed cost.
Inventory Planning
Coordinate forecasts, safety stock, warehousing and scheduled releases.
Package Conversion
Assess alternate materials, formats and complete packaging systems when a conversion is justified.
Looking for U.S. Tariffs on Canadian-Origin Packaging?
The U.S. Section 338 action is separate and includes selected Canadian-origin plastic bottles, plastic closures, qualifying glass jars and bottles, and certain crown-style metal closures entering the United States.
Where Can I Verify the Current Requirements?
Enacted United States Surtax Order (2026)
Official rates, origin test, exceptions, effective date and complete schedules.
View Enacted Order →CBSA Customs Notice 26-23
Final border guidance covering origin, proof, transit, relief, CARM accounting and corrections.
View CBSA Guidance →Department of Finance Product List
Readable list of U.S. products identified for the September 8 counter-tariffs.
View Product List →Tariff-Relief Information
Government guidance on existing relief and requests for exceptional remission.
View Remission Process →The Department of Finance backgrounder warns that its list may not always reflect later changes. The enacted order and current CBSA guidance should control the final review.
Frequently Asked Questions
When did Canada's 2026 counter-tariffs take effect?
They took effect at 12:01 a.m. on September 8, 2026. Rates are 15%, 25% or 50% according to the applicable schedule.
Are all U.S.-origin rigid-packaging products subject to the surtax?
No. The order applies to selected tariff items. Classification and U.S. origin must be reviewed product by product.
Are U.S.-origin glass jars affected?
Qualifying U.S.-origin glass jars under Canadian tariff item 7010.90.00 are listed at 50%. Confirm the precise classification, origin and any available exception or relief.
Are U.S.-origin plastic jars affected?
Standard plastic packaging jars may fall under heading 3923.30, which does not appear in the enacted September 8 schedule reviewed as of October 5, 2026. Not every plastic jar necessarily classifies there, so the product must be reviewed individually.
Are standard plastic caps and closures included?
Heading 3923.50 does not appear in the enacted September 8 schedule reviewed as of October 5, 2026. Closures made from another material or classified elsewhere should be reviewed separately.
Can packaging molds be affected?
Yes. Qualifying molds under 8480.71.00 and 8480.79.00 appear in Schedule 1 at 15%.
Does shipment from the United States establish U.S. origin?
No. Canada applies its CUSMA-country marking rules. A product can ship from the United States while originating elsewhere.
What proof of origin should commercial importers retain?
CBSA states that proof may be a commercial invoice or other documentation containing the required CUSMA minimum data elements, subject to the applicable proof-of-origin rules.
Are goods already in transit exempt?
Goods bound for Canada and under carrier control when the surtax took effect may qualify. Importers must retain evidence such as bills of lading, report-of-entry records or cargo-control documents.
Can importers use relief, remission or drawback?
Potentially. CBSA confirms availability of Duties Relief and Duty Drawback subject to program requirements, while separate remission provisions may also apply. Eligibility should be confirmed before relying on recovery.
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Discuss Your Packaging Tariff ExposureDisclaimer: This information is provided for general informational purposes and reflects publicly available information reviewed as of October 5, 2026. Tariff classifications, rates, effective dates, exemptions, remission programs, country-of-origin requirements and customs guidance may change. “Not listed” refers only to the United States Surtax Order (2026) schedule reviewed as of that date and is not a determination that no duty, surtax or other trade measure applies. Applicability depends on the specific product, classification, origin and import circumstances. Confirm treatment with the importer of record, customs broker or qualified trade professional. This is not legal, tax or customs advice.