Peacock Tariff Consulting is the Canadian-based independent tariff advisor for Canadian SMBs entering or expanding into the U.S. market. We handle CUSMA / USMCA qualification, U.S. importer-of-record registration, U.S. customs broker engagement, U.S. classification verification, and Section 122 mitigation. Independent of any brokerage; structured for $5M-$250M Canadian companies.
Most Canadian SMBs entering the U.S. market underprepare on customs compliance. The standard pattern: hire a U.S. customs broker, file entries, hope nothing breaks. The strategic gaps – CUSMA qualification, U.S. classification verification, Section 122 mitigation – sit outside the broker engagement and are usually skipped.
Peacock Tariff Consulting is Canadian-based with deep cross-border specialty. We run the full Canadian-to-U.S. setup as a fixed-fee engagement and provide ongoing advisory for active cross-border SMBs.
The Canadian SME U.S. entry checklist
Ten elements of proper U.S. market entry: (1) U.S. importer-of-record registration via IRS EIN; (2) U.S. customs broker engagement with current POA; (3) U.S. HTS classification verification on all SKUs; (4) CUSMA / USMCA qualification analysis on all SKUs that could qualify; (5) Certificate of Origin issuance process; (6) country-of-origin marking compliance per 19 CFR 134; (7) U.S. distributor / customer terms aligned with FTA documentation; (8) U.S. continuous bond if entry volume justifies; (9) ACE Portal access; (10) Section 122 exposure modeling for non-USMCA goods.
CUSMA qualification – the central commercial advantage
CUSMA-qualifying goods receive preferential rates and are exempt from Section 122 – the central Canadian export advantage in 2026. For Canadian SMBs, CUSMA qualification work pays for itself in U.S. tariff savings, often within 3-6 months.
U.S. customs broker engagement
Selecting and engaging a U.S. customs broker is more than a logistics decision. The broker engagement letter, the Power of Attorney scope, the post-entry amendment authority, and the fee structure all affect ongoing compliance posture. We help structure broker engagements properly.
Section 122 exposure for Canadian goods that do not qualify under CUSMA
Canadian goods that do not qualify under CUSMA pay the U.S. Section 122 surcharge plus base MFN. For these goods, mitigation options include re-examining qualification (sometimes goods can qualify with documentation work), classification optimization, and forward-pricing under successor scenarios.
IEEPA refund recovery for Canadian goods
Canadian goods that paid IEEPA tariffs between April 5, 2025 and February 24, 2026 may have refund opportunities through CAPE – particularly Canadian goods that should have qualified under USMCA but were filed without preference. We run eligibility analyses on these.
Frequently asked questions
Do I need a U.S. customs broker?
Not strictly required, but operationally yes for almost all Canadian SMBs. Self-filing via ACE Portal is technically possible but requires significant in-house customs expertise.
How long does CUSMA qualification take?
Depends on product complexity. Simple goods (raw materials, basic components): 1-2 weeks. Complex goods (auto parts with deep BOM, finished electronics): 4-12 weeks for full qualification documentation.
What if my Canadian goods do not qualify for CUSMA?
They pay U.S. MFN plus Section 122. Mitigation options include classification review (sometimes goods can be reclassified into preferential categories), forward-pricing under Section 122 successor scenarios, and supplier shifts where the qualifying inputs are available.
Can I file IEEPA refunds for my Canadian-to-U.S. shipments?
If you paid IEEPA duty between April 5, 2025 and February 24, 2026, yes – through CAPE. For Canadian-origin goods that should have qualified under USMCA but were filed without preference, the refund eligibility analysis is particularly important.
What does Canadian-to-U.S. setup cost?
End-to-end setup: $3,500-$7,500 fixed-fee. Ongoing retainer: $1,500-$5,000/month for active cross-border SMBs.
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Book a Canadian-to-U.S. cross-border setup. We handle the full cross-border compliance stack.