1. The Canada Border Services Agency (CBSA) wishes to advise of an amendment to the Customs Tariff 2026 (Tariff).
2. The 2026-1 Tariff reflects a change to the description of tariff item 8507.60.20, which took effect August 6, 2026. The description is amended by replacing the reference to “electrically-powered motorcycles”, in the column “Description of Goods”, with a reference to “motorcycles or cycles with an electric motor”.
3. The changes are identified in the PDF version of the Tariff by a change bar in the left margin. Please note that there are no change bar indicators in the HTML version. For the Access files, the changes are indicated with the number 1 in the change column.
4. An importer may request a ruling from the CBSA if there are doubts as to the correct origin, tariff classification, or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1: National Customs Rulings (NCR), Memorandum D11-11-3: Advance Rulings for Tariff Classification, or Memorandum D11-4-16: Advance Rulings Under Free Trade Agreements.
5. Importers who are in possession of a tariff classification advance ruling should review the changes in Tariff Amendment T2026-1 to determine if the new description affects their existing ruling. If this is the case, importers are advised to submit a ruling request to the CBSA office where the original ruling was issued for validation. Should the original decision no longer be valid, the agency will issue a modified ruling confirming the correct tariff classification number.
6. For more information, contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Contact Us online (webform)
Contact Us at the CBSA website may also be accessed for information.
https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-21-eng.html