September ’26 at-a-glance … taxes, tariffs & trade

Canadian tariffs on U.S. exports in place

In response to new U.S. tariffs on Canadian goods, Canada imposed counter tariffs of 15%, 25% and 50%, respectively, on selected U.S. products as of Sept. 8. The measures target products covered by U.S. Section 338 and Section 232 tariffs, with Canada matching the corresponding U.S. tariff rate for each product.

IEEPA Tariff refunds continue

Phase 2 of the Consolidated Administration and Processing of Entries (CAPE) IEEPA tariff refunds claim system is open for certain entries flagged for reconciliation, including entry types 01, 02 and 06, when importers have not filed a reconciliation entry. Only unliquidated entries within 80 days of liquidation are eligible. Phase 2 operates at the same time as Phase 1, which covers certain unliquidated entries and entries within 80 days of liquidation. Importers should review entry eligibility, confirm ACE Portal banking information, and monitor future CAPE phases for entries not yet covered. Filing guidance is available on the CBP IEEPA Duty Refunds page.