https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-11-eng.html
Ottawa, April 17, 2026
Updated: June 22, 2026
1. The purpose of this Customs Notice is to advise of the changes made to the CBSA Assessment and Revenue Management (CARM) system to allow the temporary suspension of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel, aviation fuel and leaded aviation gasoline.
Background
2. On April 14, 2026, the Government of Canada announced legislative amendments to the Excise Tax Act to temporarily suspend the application of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel and aviation fuel by setting the federal excise tax rate to 0 cents per litre, effective April 20, 2026 until September 7, 2026, inclusive.
3. On June 18, 2026, the Government of Canada announced that this temporary suspension would be extended to leaded aviation gasoline, setting the federal excise tax rate to 0 cents per litre, effective April 20, 2026 until September 7, 2026, inclusive
Application
4. To benefit from this temporary suspension of the federal fuel excise tax applicable on unleaded gasoline, unleaded aviation gasoline, diesel fuel, aviation fuel and leaded aviation gasoline, the Trade Chain Partner (TCP) will be required to enter the new Excise Exemption Code F00 when completing a Commercial Accounting Declaration (CAD) for those imported fuels.
5. On September 8, 2026, the federal excise tax will return to the full rate of 10 cents per litre for gasoline and unleaded aviation gasoline, 4 cents per litre for diesel fuel and aviation fuel, and 11 cents per litre for leaded aviation gasoline.
Additional information
6. For more information on Excise codes in the CBSA Assessment and Revenue Management (CARM) system, please refer to the Canada Border Services Agency’s Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system.
7. For more information, contact the CBSA Border Information Service (BIS) line:
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Client Support Contact Form (web form)
Contact Us at the CBSA website may also be accessed for information.
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Date modified:
2026-06-22