Importer of Record services for companies importing into the United States

Canada Section 338 actions: duty lists changed September 15, import exclusions begin September 29

Forklift unloading pallets from a semi trailer at a receiving dock, goods delivered to a US importer whose supplier acts as Importer of Record

Five presidential proclamations signed September 8, 2026 and published in the Federal Register on September 14, 2026 change the treatment of certain Canadian goods at the United States border in two steps. On September 15, 2026, the list of Canadian motor vehicle and alcoholic beverage products subject to an additional 50 percent duty changed. On September 29, 2026, listed Canadian motor vehicle, dairy, and alcoholic beverage products are excluded from importation altogether.

All five proclamations are issued under Section 338 of the Tariff Act of 1930, 19 U.S.C. §1338, together with 3 U.S.C. §301 and Section 604 of the Trade Act of 1974, 19 U.S.C. §2483. Section 338 authorizes the President to respond to discrimination by a foreign country against the commerce of the United States, first with additional duties and, if the discrimination continues, by excluding the country’s products. That two-step structure is what these documents follow.

Step one, September 15: the duty lists changed

Proclamation 11065 modifies the scope of Canadian motor vehicle products subject to the additional 50 percent ad valorem duty first imposed by Proclamation 11048 of July 20, 2026. Proclamation 11064 does the same for alcoholic beverage products under the duty imposed by Proclamation 11046. In each, the products in Annex I, Part A remain subject to the 50 percent duty, and the products in Annex I, Part B are no longer subject to it. Annex II directs the corresponding change to the Harmonized Tariff Schedule.

Both proclamations are effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on September 15, 2026.

CBP’s implementing guidance, CSMS #69851916 of September 11, 2026, states that 122 additional HTSUS classifications became subject to the additional duty under headings 9903.03.12 through 9903.03.14, and that nine classifications were removed. The guidance also states that goods properly claimed under a Chapter 98 provision are not subject to the additional duty, with exceptions for the repair and assembly provisions it lists; that goods admitted to a foreign trade zone must be admitted in privileged foreign status; that the additional duties are eligible for drawback; and that they apply in addition to any antidumping, countervailing, or other duties, taxes, fees, or charges. The United States International Trade Commission published the corresponding HTS change as Revision 19 of the 2026 schedule on September 15, 2026.

Step two, September 29: exclusion from importation

Proclamations 11061, 11062, and 11063 exclude certain Canadian alcoholic beverage, dairy, and motor vehicle products, respectively, from importation into the United States. Each proclamation lists the excluded products in an annex. The dairy proclamation cites Canada’s failure to remove tariff rate quota restrictions on United States cheese, which the proclamation states Canada had earlier indicated it would remove by August 2026. The motor vehicle and alcoholic beverage proclamations cite continued discrimination after the earlier duty proclamations and, for alcoholic beverages, retaliatory levies announced by Canada.

The exclusions are effective for goods imported on or after 12:01 a.m. eastern time on September 29, 2026. Goods imported before that time but not yet entered for consumption, or withdrawn from warehouse for consumption, remain subject to the 50 percent duty under the earlier proclamations rather than the exclusion. Each proclamation also provides that if the import ban is invalidated in whole or in part as to any import, the 50 percent duty applies to that import instead.

What this is and is not

These are country-specific actions on defined product lists. They do not change the general rules on who may act as Importer of Record, on bonds, or on customs valuation. They also do not bear on Executive Order 14411 or the 2026 customs enforcement order, which runs on a separate track.

They do bear on two things every importer of Canadian goods already lives with. First, the duty on a listed product is a percentage of the customs value declared on the entry, and the Importer of Record is the party that owes it. Second, from September 29 a listed product cannot be entered at all, and the exclusion attaches at importation, not at entry. A shipment on the water on September 28 and a shipment on the water on September 30 are treated differently.

The product lists are in the annexes to each proclamation, linked below. This site has not reproduced them, and any importer of Canadian motor vehicle, dairy, or alcoholic beverage products would read the relevant annex against its own tariff classifications.

Sources

This post summarizes publicly available federal actions for general information. It is not legal advice. Requirements are subject to rulemaking and change. Verify current requirements against the Federal Register and CBP guidance.

See if your shipments qualify

Four questions. We will tell you whether you qualify. If you would rather give the full picture now, use the full form.

Where do you stand (inline form)