Certain Goods Remission Order (COVID-19)
Customs Notice 20-19

Ottawa, May 6, 2020

1) This notice provides information on the Certain Goods Remission Order (COVID-19), SOR-2020-101, which allows for the relief of customs duty for eligible goods which were imported on or after . This relief can be claimed at the time of importation or within two years of the date of importation.

2) Appendix A provides a list and description of goods based on tariff classification which are eligible for relief under this Order. Appendix B provides a list of other medical supplies that are not subject to this Order as they are already eligible for Most-Favoured Nation duty-free tariff treatment

3) The administration of this remission order is the responsibility of the Canada Border Services Agency (CBSA).

Application

4) Remission is granted for goods listed in the Certain Goods Remission Order (COVID-19), SOR-2020-101, under the following conditions:

5) All claims for relief of customs duties under the remission order for these goods must also include all relevant documents (e.g. copy of original Form B3-3, bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the imported good matches the list of goods in Appendix A, was imported into Canada on or after and subject to customs duties.

How to Apply

6) In respect of commercial goods, to obtain relief of customs duties at time of import, special authorization code 20-304 is to be entered in field 26 – Special Authority of Form B3-3.

7) Casual goods, at time of import, Form BSF715 or BSF715-1 Casual Goods Accounting Document, for the accounting of goods subject to this remission order, will be prepared according to standard procedures without collection of duty.

Examinations and Verifications

8) Importations may be subject to examination at the time of importation and to post-release verification for compliance with the Tariff Classification, Valuation, Origin and Marking programs, and any other applicable programs or provisions administered by the CBSA. If non-compliance is encountered by the CBSA, in addition to assessments of any applicable customs duties and taxes, penalties may be imposed and interest will be assessed, where applicable.

Corrections, Re-Determinations, and Refunds

9) Where the remission order is applicable, and an overpayment of customs duty has been identified on commercial importations, Form B2, Canada Customs – Adjustment Request may be filed in a regional CBSA office requesting a refund of the overpaid amount under section 74(1)(g) of the Customs Act. Please refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request, for additional information on completing Form B2.

10) The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment. The CBSA may assess any undeclared amount of customs duty that is not eligible.

11) A Blanket B2 request may be submitted to request a refund of customs duties on more than 25 transactions. For the procedures surrounding the preparation and presentation of Blanket B2 Adjustment Requests, please refer to Memorandum D17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests.

12) Where the remission order was applicable and customs duty has been paid on non-commercial importations, Form B2G, Informal Adjustment Request may be sent to one of the CBSA’s five casual refund centres, in accordance with the instructions outlined in Memorandum D6-2-6, Refund of Duties and Taxes on Non-Commercial Importations.

Additional Information

13) For more information on the administration of the Certain Goods Remission Order (COVID-19), within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.

Appendix A

Goods eligible for relief under the Certain Goods Remission Order (COVID-19)

*The descriptions below are for illustrative purposes only. Customs duty relief is applicable to all goods under these tariff items.

Tariff Item Description*
Face and eye protection
3926.90.99 Plastic face-masks, without mechanical parts, with or without a replaceable non-woven filter
6307.90.99 Face-masks of other textile materials
Gloves
3926.20.91 Other disposable plastic gloves
3926.20.92 Non-disposable plastic gloves
4015.11.00 Surgical rubber gloves
4015.19.90 Other rubber gloves
6116.10.00 Knitted or crocheted gloves which have been impregnated, coated or covered with plastics or rubber
6216.00.00 Textile work gloves that are not knitted or crocheted
Protective Garments and the Like
3926.20.93 Other articles of apparel and clothing accessories, of plastics, containing not more than 25% by weight of woven fabrics of man-made fibres, coated on both sides with polymers of vinyl chloride
3926.20.94 Other articles of apparel and clothing accessories, of plastics, combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk
3926.20.95 Other articles of apparel and clothing accessories, of plastics, combined with knitted or woven fabrics, bolducs, nonwovens or felt
3926.20.99 Other articles of apparel and clothing accessories, of plastics
4015.90.90 Other garments made of rubber sheeting
6113.00.90 Other garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07
6114.20.00 Other garments, knitted or crocheted, of cotton
6114.30.00 Other garments, knitted or crocheted, of man-made fibres
6114.90.00 Other garments, knitted or crocheted, of other textile materials
6210.10.90 Other garments made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03)
6210.40.90 Other men’s or boys’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07)
6210.50.90 Other women’s or girls’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). This includes unisex garments.
6211.32.00 Coveralls (men's or boys' - of cotton)
6211.33.00 Coveralls (men's or boys' - of man-made fibres)
6211.39.90 Other garments (men's or boys' - of other textile materials)
6211.42.00 Other garments of cotton (women's or girls')
6211.43.90 Other garments of man-made fibres (women's or girls')
6211.49.99 Other garments of other textile materials (women's or girls’)
6217.10.00 Other made up clothing accessories
6505.00.10 Hair-nets
Disinfectants/ Sterilization products
2208.90.29 Alcohol solution - undenatured, 75% ethyl alcohol
3808.94.10 Hand sanitizer, in liquid or gel form, or rubs and wipes impregnated with alcohol or other disinfectants, if in packages <1.36 kg each; Other disinfectant preparations put up in forms or packings for retail sale in packages <1.36 kg each, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants such as hydrogen peroxide. This includes sodium dichloroisocyanurate (NaDCC) and calcium hypochlorite (65-70% active chlorine).
Wipes
6307.10.10 Industrial shop towels, hemmed, of a width of 43 cm or more but not exceeding 56 cm and a length of 43 cm or more but not exceeding 61 cm, of unbleached woven fabrics solely of cotton or of cotton and man-made fibres, measuring per single yarn 420 decitex to 1,000 decitex and having not less than 78 yarns but not more than 133 yarns per 10 cm in the warp and not less than 78 yarns but not more than 137 yarns per 10 cm in the weft, of a weight of 135 g/m² or more but not exceeding 203 g/m²
6307.10.90 Other floor-cloths, dish-cloths, dusters and similar cleaning cloths
Medical Consumables
3926.90.99 Plastic urine bags, with outlet tap and non-return valve
6307.90.93 Other made up articles of textile (swabs), of cotton or other vegetable textile fibres, except solely of jute
6307.90.99 Other made up articles of textile (swabs), of other textile materials
Other Products
3401.11.90 Soap (in bar form)
3401.20.90 Soap (in liquid, powder or other forms)
3401.30.00 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
3923.21.90 Sacks and bags (including cones), of polymers of ethylene
7324.90.00 Sanitary ware, Kidney basins (stainless steel)

Appendix B

Additional information: MFN Duty-free goods and description

Tariff Item Description
Diagnostic Test Kits
3002.15.00 Diagnostic reagents based on immunological reaction
3822.00.00 Other diagnostic reagents
3821.00.00 Prepared culture media for viral transport
Face and eye protection
3926.90.10 Plastic face shields (covering more than the eye area), designed for use by workers employed in hazardous work, and parts thereof;
3926.90.10 Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere
4818.90.00 Cellulose/paper masks
6307.90.10 Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles;
Respirators, NIOSH approved or equivalent, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere
9004.90.10 Protective spectacles and goggles
9020.00.00 Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields
Gloves
3926.20.10 Plastic gloves to be employed in a noxious atmosphere or to be employed in clean rooms
4015.19.10 Protective rubber gloves to be employed with protective suits in a noxious atmosphere
Protective Garments and the Like
3926.20.10 Protective garments and their accessories made from plastic sheeting, to be employed in a noxious atmosphere
4015.90.10 Protective garments made from rubber sheeting, to be employed in a noxious atmosphere
4818.50.00 Paper or cellulose garments and clothing accessories such as disposable paper hospital gowns, paper shoe covers, etc.
6113.00.10 Protective suits, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07, to be employed in a noxious atmosphere
6117.90.10 Knitted or crocheted parts of protective suits, to be employed in a noxious atmosphere
6210.10.10 Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03), to be employed in a noxious atmosphere
6210.40.10 Protective men’s or boys’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07), to be employed in a noxious atmosphere
6210.50.10 Protective women’s or girls’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07), to be employed in a noxious atmosphere. This includes unisex garments.
Disinfectants/ Sterilization products
2207.10.00 Alcohol solution - undenatured, containing by volume 80% or more ethyl alcohol
2847.00.00 Hydrogen peroxide in bulk, whether or not solidified with urea
3004.90.00 Hydrogen peroxide presented as a medicament, in measured doses or in forms or packings for retail sale
3808.94.20 Hand sanitizer, in liquid or gel form, or rubs and wipes impregnated with alcohol or other disinfectants, if in bulk or in packages <1.36 kg each;
Other disinfectant preparations put up in forms or packings for retail sale in bulk or in packages >1.36 kg each, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants such as hydrogen peroxide. This includes sodium dichloroisocyanurate (NaDCC) and calcium hypochlorite (65-70% active chlorine).
8419.20.00 Medical, surgical or laboratory sterilizers
Medical devices and equipment
9018.11.10 Electro-cardiographs
9018.12.00 Ultrasound machines
9018.19.10 Complete patient monitoring systems, incorporating component modules for monitoring such functions as temperature, blood pressure and pulse such as multiparametric patient monitoring devices and pulse oximeters
9018.19.90 Other patient monitoring systems
9018.39.00 Nasal prongs (nasal cannulae) and nasal catheters
9018.90.10 Defibrillators
9018.90.20 Printed circuit assemblies for the goods of tariff item No. 9018.90.10
9018.90.90 Other electro-medical therapeutic instruments and appliances such as extracorporeal membrane oxygenation (ECMO), medical suction pumps, medical drills for vascular access or infusion pump, with or without accessories, and other instruments and appliances such as laryngoscopes, stethoscopes, magill intubation forceps, and reusable intubation kits
9019.20.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus such as:
Medical ventilators (artificial respiration apparatus) including both ventilator machines and compressible self-refilling ventilation bags also known as “bag valve mask” (BVM) ventilators,
Flow splitters,
Continuous positive airway pressure (CPAP) units,
Bilevel positive airway pressure (BiPap or BPap) units,
Oxygen concentrators,
Oxygen humidifiers for oxygen therapy applications,
Other oxygen therapy apparatus including oxygen masks, venture masks, oxygen tents, oxygen head boxes and other similar oxygen delivery devices,
and recognisable parts of such systems
9022.12.00 Computed tomography (CT) scanners
9026.80.00 Flowmeter, Thorpe tube for oxygen
9027.80.00 Instruments and apparatus for physical or chemical analysis such as mass spectrometers and colorimetric end tidal CO2 detectors
9028.20.00 Liquid meters
Thermometers
9025.11.10 Liquid filled thermometer for direct reading - includes standard “Mercury-in-glass” clinical thermometer
9025.19.00 Other clinical thermometers, for example, digital thermometers, or infrared thermometers for placing on the forehead
Wipes
5603.11.00 Non-wovens, of man-made filaments, weighing not more than 25 g/m²
5603.12.00 Non-wovens, of man-made filaments, weighing more than 25 g/m² but not more than 70 g/m²
5603.13.00 Non-wovens, of man-made filaments, weighing more than 70 g/m² but not more than 150 g/m²
5603.14.00 Non-wovens, of man-made filaments, weighing more than 150 g/m²
5603.91.00 Non-wovens, other, weighing not more than 25 g/m²
5603.92.00 Non-wovens, other, weighing more than 25 g/m² but not more than 70 g/m²
5603.93.00 Non-wovens, other, weighing more than 70 g/m² but not more than 150 g/m²
5603.94.00 Non-wovens, other, weighing more than 150 g/m², Other
Medical Consumables
2804.40.00 Medical oxygen (minimum 82% pure)
3005.10.00 Surgical tape, transparent adhesive plasters, adhesive dressings whether or not coated or impregnated with pharmaceutical substances
3005.90.00 Wadding, gauze, bandages, cotton sticks and similar articles impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical use
3006.70.10 Conductive gel for ECG or ultrasound procedure or lubricating jelly for medical procedures
4818.90.00 Paper bed sheets
4911.99.00 Plastic hazardous waste disposable bags
9018.31.00 Syringes, with or without needles
9018.32.00 Tubular metal needles and needles for sutures
9018.39.00 Other needles, catheters, cannulae and the like
9018.90.90 Disposable intubation kits
Disposable emergency cricothyrotomy set (subheading will depend on set contents)
Other Products
3401.11.10 Castile soap
4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
4818.10.00 Toilet paper
7311.00.00 Empty medical gas cylinders for oxygen fitted with a valve and a pressure and flow regulator, Steel or steel alloy
7613.00.00 Empty medical gas cylinders for oxygen fitted with a valve and a pressure and flow regulator, Aluminum
8421.39.90 Pressure Swing Adsorption (PSA) oxygen plant for a central oxygen supply system of medical grade oxygen
8705.90.90 Mobile medical clinic or radiological vehicles
8713.10.00 Wheelchairs, not mechanically propelled
8713.90.00 Wheelchairs, other
9402.90.00 Medical or surgical furniture including operating tables, hospital beds with mechanical fittings, and parts thereof
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