Ottawa, September 1, 2026 – The Canada Border Services Agency (CBSA) announced today a significant amendment to the Customs Tariff, officially introducing the Comprehensive and Progressive United Kingdom Tariff (CPUKT) treatment for eligible goods imported from the United Kingdom. This change, effective September 1, 2026, marks the formal entry into force of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the United Kingdom with Canada.
As of today, goods originating from the United Kingdom, the Channel Islands, and the Isle of Man, which meet the CPTPP’s rules of origin, will be entitled to the new CPUKT tariff treatment code 35.
This development follows Canada’s ratification of the UK’s accession to the CPTPP on July 3, 2026, making Canada the final country to ratify the UK’s entry into the pact. The UK became the first non-founding and first European country to join the CPTPP.
Importers who have questions regarding the correct origin, tariff classification, or value for duty of goods are encouraged to request a ruling from the CBSA. Procedures for obtaining such rulings are detailed in Memoranda D11-11-1 (National Customs Rulings), D11-11-3 (Advance Rulings for Tariff Classification), and D11-4-16 (Advance Rulings Under Free Trade Agreements).
If you have any questions, please contact your Livingston account representative.