Canada’s 25% Cabinet Tariff Is Live: What It Changes for a Kitchen or Bathroom Renovation in BC and Alberta
Quick answer
Since July 31, 2026, Canada charges a 25% surtax on the customs value of imported wood kitchen cabinets, bathroom vanities and their subassemblies (boxes, doors, drawers, panels), including flat-pack and ready-to-assemble kits. Cabinets made in Canada, the United States, Mexico, Chile or Israel are exempt, and so are hardware, countertops, appliances and installation. The measure is provisional: it expires February 16, 2027 at the latest, and it ends early if the Canadian International Trade Tribunal (CITT) finds no injury to Canadian manufacturers when it reports on January 15, 2027. For a homeowner in Vancouver or Calgary, the practical work is finding out which line items in your quote are imported from a non-exempt country and getting the price protection in writing.
The measure at a glance
| What | Certain Wood Cabinet and Vanity Goods Surtax Order (provisional safeguard) |
| Rate | 25% of the value for duty (the customs value, before freight into Canada, GST and installation) |
| In effect since | July 31, 2026 |
| Runs until | February 16, 2027 at the latest (200 days), or earlier if the CITT finds no injury |
| Who decides next | The CITT reports to the Minister of Finance by January 15, 2027; the government then has about a month to decide on any permanent measure (surtax, quota or tariff-rate quota for up to three years) |
| Covered goods | Wood cabinets and vanities intended for permanent installation, plus subassemblies: frames, boxes, doors, drawers, drawer components, back panels, end panels |
| Tariff items | 9403.40.00.10, 9403.60.10.31, 9403.60.10.39, 9403.91.00.90 |
| Exempt origins | Canada, United States, Mexico, Chile, Israel and other CIFTA beneficiaries, plus the developing countries listed in Schedule 2 of the Order |
| Administered by | Canada Border Services Agency under Customs Notice 26-17 (safeguard code 26169A) |
Sources: CBSA Customs Notice 26-17 (updated August 5, 2026); Department of Finance Canada news release, July 31, 2026; CITT Safeguard Inquiry GC-2026-001.
What the surtax covers, in plain language
The Order is written to close the obvious loopholes. The 25% applies whether the cabinets are:
- solid wood or engineered (particleboard, MDF, plywood, strand board, bamboo);
- veneered, laminated, paper-wrapped or thermofoil-faced;
- finished or unfinished, assembled or flat-pack;
- shipped with their hardware, screws and glue in the box;
- attached to a sink, countertop or plumbing when they cross the border;
- sold for a kitchen, bathroom or closet;
- marketed as “modular” or “semi-permanent.”
So an imported RTA kitchen bought online, an imported vanity-with-top from a big-box retailer, and an imported European frameless line all fall under the same rule if they come from a non-exempt country. Doors and drawer fronts imported on their own are covered too, because subassemblies are named in the Order.
What it doesn’t cover
This is the part most summaries skip, and it’s where the real money is for a BC or Alberta homeowner.
Country of origin exemptions. Goods that originate in Canada, the United States, Mexico, Chile or Israel are exempt. So is product from the developing countries in the Order’s Schedule 2 (a long list that includes Bangladesh, Cambodia, Egypt, Morocco, the Philippines, Sri Lanka and others). An American-made cabinet line is cleaner on this specific measure than one from a non-exempt country in Asia or Europe. Origin is decided under Canada’s marking regulations, which look at where the goods were last substantially transformed, so the label on the carton and the country the container sailed from aren’t the same thing. Ask for the origin declaration.
Goods already in transit on July 31, 2026. Cabinets that were on a ship, truck or in a carrier’s custody bound for Canada before the effective date are excluded, provided the importer can show a bill of lading or cargo control document. This matters if you ordered an imported package in June or early July and it hasn’t landed yet.
Hardware, when imported separately. Metal hinges, drawer slides, brackets, fasteners, handles and knobs are exempt on their own. Drawer inserts, dividers and lazy-susan-style rotating accessories are exempt when imported separately. Decorative corbels and rosettes are exempt.
Everything else in your renovation. Countertops, sinks, faucets, appliances, tile, lighting, plumbing, electrical and installation labour are outside this Order entirely. Freestanding furniture and wall-mounted mirrored medicine cabinets under 7 inches deep are also excluded.
Casual and Chapter 98 imports. Personal, non-commercial imports and goods classified under Chapter 98 (returned goods, settlers’ effects and similar) are out of scope.
How the math actually works
The surtax is charged on the value for duty, which is the price the importer paid for the goods before inbound freight and brokerage. GST is then charged on the value plus the surtax, so the surtax compounds slightly. CBSA’s own example: a $1,000 cabinet package with no regular duty pays $250 in surtax, then $62.50 GST on $1,250, for $312.50 in total border charges instead of $50.
Scaled to a real kitchen, assuming the whole package is covered:
| Imported value of cabinets | Surtax (25%) | Extra GST on the surtax | Direct added cost at the border |
|---|---|---|---|
| $8,000 (vanity + small run) | $2,000 | $100 | $2,100 |
| $15,000 (mid-size kitchen) | $3,750 | $188 | $3,938 |
| $20,000 (full kitchen) | $5,000 | $250 | $5,250 |
| $30,000 (large or two-room package) | $7,500 | $375 | $7,875 |
Two adjustments before you apply this to your own quote:
- Only the covered value counts. If $12,000 of a $20,000 cabinet quote is imported from a non-exempt country and the rest is Canadian-made or exempt hardware, the direct surtax is $3,000, not $5,000.
- The project percentage is smaller than the headline. On a $60,000 kitchen where the full $20,000 cabinet package is covered, $5,250 is about 8.75% of the project before any supplier markup on that amount.
BC vs Alberta. If the supplier passes the surtax through in the retail price, BC buyers pay 7% PST on the higher price as well. Alberta has no PST, so the added cost stops at the surtax and GST. It’s a small difference, but it’s real, and it’s one reason a Calgary quote and a Vancouver quote for the same imported package won’t move by the same dollar amount.
Who’s exposed in BC and Alberta
Cabinet supply in the Lower Mainland and Calgary falls into three groups, and the tariff treats them very differently.
1. Imported flat-pack and RTA lines from non-exempt countries. Full exposure on the finished goods. These are the packages most likely to see a visible price change, a “tariff surcharge” line, or a supplier switching sources mid-order.
2. Imported European and other premium lines. Also fully exposed unless the country of origin is on the exempt list. Ask where the boxes and fronts are manufactured, because some European brands finish product in North American plants.
3. Canadian-made lines. No direct surtax on the finished cabinets. A BC or Alberta shop still buys some inputs from abroad, so hardware, sheet goods, specialty finishes and drawer systems can move for other reasons (currency, freight, the separate steel and aluminum tariffs on fasteners). “Made in Canada” reduces your exposure to this Order; it doesn’t freeze every input.
Final Draft Cabinetry’s core lines, Merit and Lectus, are manufactured in BC’s Lower Mainland, so the finished cabinets we quote from those lines carry no exposure to this surtax. Where a project uses imported components, we identify them as separate lines in the quote so you can see exactly what is and isn’t affected. You can compare how the two lines are built and priced in our guide to Merit vs Lectus cabinets, both built in BC.
The timeline that matters
- April 21, 2026: The CITT opens Safeguard Inquiry GC-2026-001 into wood cabinets and vanities, hardwood flooring and engineered-wood storage furniture, following a complaint by the Canadian Wood Products Alliance.
- July 31, 2026: The provisional 25% surtax takes effect on cabinets and vanities.
- January 15, 2027: The CITT must deliver its report and any recommended remedy to the Minister of Finance.
- February 16, 2027: The provisional surtax expires if nothing replaces it.
Three outcomes are possible. If the Tribunal finds no injury, the surtax ends on the date of that finding and importers can seek refunds of what they paid. If it finds injury, the government can impose a final measure for up to three years, which could be a surtax, an import quota or a tariff-rate quota, at a rate that may differ from 25%. Or the government could let the provisional measure lapse. Nobody quoting you today knows which of the three it will be, and any supplier who says otherwise is guessing.
For a homeowner, that means the risk window for an imported package is roughly now through February, and the risk itself could go up, down or away in mid-January.
Should you lock in pricing now?
Lock in when the design is done, the appliances are selected, the site is measured and the supplier gives you written terms. Don’t lock in because of a headline.
Releasing a cabinet order early to beat a tariff creates its own costs: modification charges when a fridge model changes, storage fees when cabinets arrive before the site is ready, and the classic missing-filler problem that shows up on install day. Those can exceed the surtax on a mid-size package.
A deposit doesn’t protect you from the surtax on its own. Price protection only exists if the contract says one of three things: the goods were already imported or in transit on July 31, 2026; the price is fixed inclusive of any safeguard surtax; or the supplier has capped what it can add and stated the formula. A deposit that only reserves production capacity leaves the customs cost, the exchange rate and the supplier’s own price open.
Ask for two written scenarios from any supplier quoting an imported package: a price under current treatment, and a price at the maximum stated exposure. If they can’t produce either, ask what information they’re missing. That answer tells you more than a general promise to “look after” the tariff.
What to separate in the quote
A single “cabinetry” line hides the exposure. Ask for the quote broken out like this:
| Quote section | Why it matters | What to ask |
|---|---|---|
| Cabinet boxes and panels | May be Canadian-made or imported | Where are they manufactured? |
| Doors and drawer fronts | Can have a different origin than the boxes | Same tariff treatment as the boxes? |
| Hardware and accessories | Exempt when imported separately | Are hinges, slides, inserts and pulls listed on their own? |
| Countertops | Outside the Order | Is the top priced separately from the cabinets? |
| Appliances and fixtures | Outside the Order | Are model numbers confirmed? |
| Freight, brokerage, delivery | Not part of the value for duty, but can change | Who pays any new customs or storage charges? |
| Installation | Labour is outside the Order | Fixed price or allowance? |
For the numbers to put beside this, use our 2026 kitchen renovation cost breakdown for Canada. The surtax belongs inside the full project budget, not on its own.
Bathroom vanities
Vanities are covered under exactly the same rule, and the exposure is usually smaller because the cabinet is smaller. A $3,000 imported vanity carries a $750 surtax plus about $38 in extra GST if the whole value is covered. What trips people up is the bundle: a vanity quote often includes a stone or porcelain top, a sink, a faucet, a mirror and installation, and none of those are in the Order. Pull the cabinet portion out before applying 25% to anything.
Custom Canadian-made vanities have no direct exposure on the finished cabinet. Imported drawer hardware and specialty veneers can still move for other reasons. See what a custom vanity build looks like in our bathroom renovation portfolio, and treat portfolio work as a design reference rather than a tariff quote.
Is this the same as the US tariff on Canadian cabinets?
No, and the two get mixed up constantly. Since October 2025, the United States has charged a 25% tariff on Canadian-made cabinets and vanities entering the US; a scheduled increase to 50% on January 1, 2026 was delayed by a year. That measure affects Canadian manufacturers who export south. Canada’s July 31 surtax is the mirror image: it affects cabinets coming into Canada from non-exempt countries. A BC homeowner buying a BC-built kitchen is untouched by both.
Documents to have before you pay a non-refundable deposit
- the complete cabinet schedule with dimensions and quantities;
- door, box, finish, hardware and accessory specifications;
- manufacturer and country of manufacture for boxes and fronts;
- for imported goods, the importer of record and the origin declaration;
- written confirmation of whether the surtax applies, and to which lines;
- the price-protection date and what has to be true by that date (manufactured, shipped, imported);
- the surcharge formula and the proof the supplier must show to use it;
- appliance model numbers where panels or clearances depend on them;
- delivery, installation, tax, freight, brokerage and storage treatment.
A supplier can’t guarantee a government decision that hasn’t been made yet. That’s fine if the uncertainty is stated clearly and the contract explains how it’ll be resolved. A bare “subject to tariffs” clause hands the homeowner unlimited risk and should be narrowed to a cap, a formula and a paper trail.
What to do this week, by situation
You’ve already signed for an imported package. Read the price clause. If it’s fixed and inclusive, you’re done. If it’s open, ask the supplier for the origin declaration and, if the goods shipped before July 31, the bill of lading showing in-transit status.
You’re comparing quotes now. Get every supplier to price the same scope: same finished ends, fillers, panels, hardware, interiors, delivery and installation. Then ask each for the country of manufacture and the two-scenario price. An apparent tariff saving is often a missing line item.
You’re planning for spring 2027. Design now, and decide on release timing after the January 15 report. If you choose a Canadian-made line, the report doesn’t change your cabinet price either way, and you can order on your own schedule.
If you’re in Metro Vancouver or Calgary and want a quote where every line is labelled by origin, book a free estimate or in-home consultation and we’ll walk through it with the actual cabinet schedule in front of you.
FAQ
Does the tariff apply to cabinets already installed in my home? No. The surtax is charged at the border on covered goods imported on or after July 31, 2026. Installed cabinets, and cabinets that were already in a Canadian warehouse before that date, aren’t affected.
Does it apply to flat-pack or ready-to-assemble cabinets? Yes. The Order explicitly covers assembled, unassembled, flat-pack and RTA formats, with or without the hardware in the box, as long as the country of origin isn’t exempt.
Does it apply to cabinets made in the United States? No. Goods originating in the United States, Mexico, Chile, Israel and the listed developing countries are exempt. Origin is determined by where the goods were substantially transformed, not by the shipping route.
Can a cabinet company add the tariff after I’ve signed a fixed-price contract? Only if the contract allows it. A true fixed price that states tariffs and material increases are included can’t be reopened for this. If the clause is broad, ask for a cap and a calculation formula before you sign.
Does paying a deposit protect me from the tariff? Not by itself. A deposit may only reserve production capacity. Protection comes from contract language stating the goods were imported or in transit before July 31, or that the price is fixed inclusive of any safeguard.
Are doors and drawer fronts treated the same as boxes? They’re covered under the same Order when imported, but a door made in Canada and a box imported from a non-exempt country get different treatment. Ask for origin by component.
Will the tariff be refunded if the CITT finds no injury? Refunds would flow to the importer of record, not to you directly. If you paid a surcharge, your contract determines whether it comes back to you. Ask for that clause now.
Can I avoid it by importing cabinets myself? Self-importing makes you the importer of record, responsible for classification, origin proof, the surtax, GST, brokerage, damage claims and warranty. Get a landed-cost calculation from a customs broker before comparing it to a delivered-and-installed price.
Should I choose Canadian-made cabinets just because of the tariff? Choose on the complete delivered scope, construction, service, schedule and warranty. Canadian manufacturing removes one category of risk and gives you a price that doesn’t move on January 15. That’s a real advantage, but it should be one factor among several.
Sources:
- CBSA, Customs Notice 26-17: Certain Wood Cabinet and Vanity Goods Surtax Order (July 31, 2026; updated August 5, 2026) — https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-17-eng.html
- Department of Finance Canada, news release, July 31, 2026 — https://www.canada.ca/en/department-finance/news/2026/07/canada-imposes-provisional-safeguard-tariff-on-imports-of-wood-cabinets-and-vanities-to-protect-canadian-manufacturers-and-workers.html
- CITT, Safeguard Inquiry GC-2026-001, Certain Wood Goods — https://www.citt-tcce.gc.ca/en/news/tribunal-initiates-safeguard-inquiry-concerning-certain-wood-goods





