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ARTICLE · 13 OCTOBER 2026

FCA Overturns CITT In Medline

Millar Kreklewetz
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The Federal Court of Appeal has overturned a Canadian International Trade Tribunal decision, establishing that duty relief under Chapter 99 of the Customs Tariff requires a closer physical connection between imported goods and qualifying items than mere simultaneous use. This ruling significantly narrows the interpretation of the "for use in" provision, affecting how importers can claim duty relief when goods are used together in commercial settings without direct physical integration.

CanadaInternational Law
Robert Kreklewetz
Robert Kreklewetz
David West
David West

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Importers seeking duty relief under Chapter 99 of the Customs Tariff often need to establish that imported goods are “for use in” other qualifying goods or activities. In Canada (Attorney General) v. Medline Canada Corporation, 2026 FCA 74 (“Medline Canada”), the Federal Court of Appeal (“FCA”) clarified that this phrase requires more than goods being used together in a practical or commercial sense with limited or no physical connection — overturning a prior Canadian International Trade Tribunal ("CITT”) decision.

In this Customs & Trade Report, we review the significance of the FCA's ruling for all importers.

Facts

Medline Canada Corporation (“Medline”) imported sterile surgical gloves that were classified as surgical gloves of vulcanized rubber. Medline later sought retroactive duty relief under tariff item 9977.00.00, which applies to certain articles “for use in” medical, surgical, dental or veterinary instruments and appliances.

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