Temporary Suspension of Federal Fuel Excise Tax
Summary
CBSA issued Customs Notice 26-11 advising of CARM system modifications to implement the temporary suspension of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel, and aviation fuel from April 20 to September 7, 2026. Trade Chain Partners will temporarily not be required to enter an Excise Tax code when completing Commercial Accounting Declarations for these imported fuels. Full tax rates resume September 8, 2026, with gasoline and aviation gasoline at 10 cents per litre and diesel and aviation fuel at 4 cents per litre.
What changed
CBSA issued Notice 26-11 advising that legislative amendments to the Excise Tax Act temporarily suspend the federal fuel excise tax by setting rates to 0 cents per litre for unleaded gasoline, unleaded aviation gasoline, diesel fuel, and aviation fuel effective April 20, 2026 through September 7, 2026. The CARM system will temporarily not require Trade Chain Partners to enter an Excise Tax code when completing Commercial Accounting Declarations for these fuels.\n\nImporters and traders of these fuel types should note the temporary adjustment to customs declaration procedures. The full excise tax rates of 10 cents per litre for gasoline/aviation gasoline and 4 cents per litre for diesel/aviation fuel will resume September 8, 2026.
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Apr 18, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Customs Notice 26-11: Temporary suspension of the federal fuel excise tax
**Ottawa,
April 17, 2026
**
- 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 and aviation fuel.
Background
- 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.
Application
To allow this temporary suspension of the federal fuel excise tax applicable on unleaded gasoline, unleaded aviation gasoline, diesel fuel and aviation fuel, the CBSA Assessment and Revenue Management (CARM) system will, on a temporary basis, not require the Trade Chain Partner (TCP) to enter an Excise Tax code when completing a Commercial Accounting Declaration (CAD) for those imported fuels.
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, and 4 cents per litre for diesel fuel and aviation fuel.
Additional information
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.
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.
Page details
Date modified:
2026-04-17
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