New aluminum import reporting requirements coming October 1, 2026

The Canada Border Services Agency (CBSA) has issued Customs Notice 26-15, advising importers of upcoming mandatory changes to the General Import Permit No. 83 (GIP 83) governing the importation of aluminum products into Canada. These changes introduce new country-of-origin data requirements that must be reported at the time of importation, effective October 1, 2026.

If your business imports aluminum products are covered under GIP 83, you should review these requirements now and ensure your import processes and systems are updated before the mandatory deadline.

Key facts at a glance

  • Mandatory effective date: October 1, 2026
  • Applies to all aluminum HS Codes listed in the GAC’s SWI IID Regulated Commodities Data Element Matching Criteria Table
  • Exemptions apply for CSA importers on certain releases and shipments valued at $5,000 or less

Background

GIP 83 allows eligible importers to bring aluminum products included on Canada’s Import Control List (ICL) into Canada without needing to obtain a specific import permit for each shipment — provided they comply with the terms and conditions set out in the permit.

Earlier in 2026, Global Affairs Canada (GAC) proposed amendments to GIP 83, published in the Canada Gazette, Part I (Volume 160, Number 14). The CBSA has now issued Customs Notice 26-15 to inform the trade community of the forthcoming regulatory changes and provide implementation guidance.

What is changing?

When the Order Amending GIP 83 comes into force on October 1, 2026, importers will be required to declare the following information at the time of importation via the Single Window Initiative (SWI) Integrated Import Declaration (IID):

  • Country of Largest Smelt (CLS): Required where goods contain primary aluminum
  • Country of Second-Largest Smelt (C2S): Required where applicable (i.e., where a second country contributed to the smelt of primary aluminum)
  • Country of Most Recent Cast (CRC): Required for all goods covered by GIP 83, regardless of whether they contain primary aluminum

These data elements are part of Canada’s aluminum import monitoring program, which tracks the origin of aluminum entering the country to support trade remedy measures and supply chain transparency.

Exemptions

The new CLS, C2S, and CRC reporting requirements do not apply in the following circumstances:

  • Customs Self-Assessment (CSA) importers, as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations, where goods are released under paragraph 32(2)(b) of the Customs Act; or
  • The total value for duty of the imported goods is $5,000 CAD or less.

Recommended action steps for importers

To prepare for October 1, 2026, mandatory deadline, we recommend that importers of aluminum products take the following steps:

  1. Review your aluminum import portfolio: Confirm which of your imported goods fall under the aluminum HS Codes included in the GAC SWI IID Regulated Commodities Data Element Matching Criteria Table.
  2. Engage your suppliers: Work with your overseas suppliers to obtain the Country of Largest Smelt (CLS), Country of Second-Largest Smelt (C2S, if applicable), and Country of Most Recent Cast (CRC) for each aluminum product you import.
  3. Update your import documentation and systems: Ensure your customs broker, trade software provider, or internal systems are updated to capture and transmit these new data fields through the SWI IID.
  4. Verify exemption eligibility: Confirm whether any of your import streams qualify for exemption (e.g., CSA release under paragraph 32(2)(b), or shipments with a value for duty of $5,000 or less).

Learn more:

Please contact your Livingston account representative for more details.